Supreme Court of Arkansas November 3, 1947, 4-8268 (Cook, Comm. of Rev. v. Ks. City Southern R.R. Co.)

Grieein Smith, Chief Justice.

This is a suit by Kansas City Southern Railway Company to recover income tax payments made under deficiency assessments for 1941 and 1942. Deductions reported by' the Railway Company applicable to operating expenses are involved.