St. Louis Southwestern Railway. [United States circuit court of appeals, 8th circuit, no. 9641, May term. 1933, Guy T. Helvering, commissioner of internal revenue, vs. St. Louis Southwestern Railway Company; no. 9645, May term, 1933, St. Louis Southwestern Railway Company vs. Guy T. Helvering, commissioner of internal revenue, on petition to review decision of Board of Tax Appeals; proceedings.]