COLUMBUS AND GREENVILLE RAILWAY COMPANY, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
COLUMBUS AND GREENVILLE RAILWAY COMPANY, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
358 F.2d 294
Court of Appeals for the Fifth Circuit (1966)
Positive Treatment
Cited by 8 cases
Opinion of the Court
PER CURIAM:
This case is before this Court on petition for review of the decision of the Tax Court which is reported in 42 T.C. 834. Reference is made to that opinion for exposition of the facts of this case and for the complete findings of the Tax Court. The Tax Court found “the cost of the property to petitioner and petitioner’s actual outlay for the property did not include any part of the $2,038,335.80 here in controversy.” 42 T.C. 834.
We believe this finding is dispositive of the case, and since it is not “clearly erroneous,” we must affirm the Tax Court under the doctrine of Commissioner of Internal Revenue v. Duberstein, 1960, 363 U.S. 278, 290-291, 80 S.Ct. 1190, 4 L.Ed.2d 1218.
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
The Denver & Rio Grande W. R.R. Co. v. The United States, 505 F.2d 1266 (Ct. Cl. 1974)
-
ST. Louis Cnty. Water Co. v. The United States, 452 F.2d 1022 (Ct. Cl. 1971)
-
Transamerica Corp. v. United States, 999 F.2d 1362 (9th Cir. 1993)
Authorities Cited
- Commissioner of Internal Revenue v. Duberstein et ux., 363 U.S. 278 (U.S. 1960)