New Haven and Shore Line Railroad Company, Inc. United States circuit court of appeals for 2d circuit, no. 227, Oct. term, 1940, Guy T. Helvering, commissioner [of internal revenue] v. New Haven and Shore Line Railroad Company, Inc., on petition to review order of Board of Tax Appeals, expunging deficiencies of income tax assessed by commissioner for 1934 and 1935; [addition to transcript].