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  <titleInfo>
    <title>Cases in Public Accounting Practice</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>The AICPA Injunction Case</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>The Alton Water Company Deferred Tax Case</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>The Philadelphia Transportaton Company Case RE: Income Interest on Bonds</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>SEC Administrative Policy Re: Balance-Sheet Treatment of Deferred Income-Tax Credits</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Interstate Commerce Commission Jurisdiction over Financial Statements in Reports to Stockholders</title>
  </titleInfo>
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    <namePart>Fidelity-Philadelphia Trust Comapny</namePart>
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  <name type="corporate">
    <namePart>Illinois</namePart>
    <namePart>Supreme Court.</namePart>
  </name>
  <name type="corporate">
    <namePart>Apalachian Power Company, Bluefield, W. Va</namePart>
    <role>
      <roleTerm type="text">plaintiffs.</roleTerm>
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  <name type="corporate">
    <namePart>Pennsylvania</namePart>
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      <namePart>Interstate Commerce.</namePart>
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    <topic>Tax credits</topic>
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    <topic>Accounting</topic>
    <topic>Law and legisltion</topic>
    <geographic>United States</geographic>
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  <subject authority="lcsh">
    <topic>Income tax</topic>
    <geographic>United States</geographic>
    <topic>Accounting</topic>
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  <subject authority="lcsh">
    <topic>Carriers</topic>
    <geographic>United Stes</geographic>
    <topic>Cases</topic>
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