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LaBELLE IRON WORKS v. UNITED STATES

No. 453.

256 U.S. 377 (1921)

LaBELLE IRON WORKS v. UNITED STATES.

Supreme Court of United States.

Decided May 16, 1921.

Attorney(s) appearing for the Case

Mr. Charles McCamic and Mr. Charles E. Hughes, with whom Mr. Edward B. Burling and Mr. Jas. Morgan Clarke were on the briefs, for appellant:

The Solicitor General for the United States.

Mr. Frank Hagerman and Mr. Massey Holmes, by leave of court, filed a brief as amici curiae.

Mr. Jesse Andrews, by leave of court, filed a brief as amicus curiae.

Mr. William D. Guthrie, Mr. Henry M. Ward, Mr. Henry F. Parmelee and Mr. Langdon P. Marvin, by leave of court, filed a brief as amici curiae.

Mr. Clark J. Milliron, Mr. James M. Proctor and Mr. Edward S. Brashears, by leave of court, filed a brief as amici curiae.

Mr. Clarence N. Goodwin, by leave of court, filed a brief as amicus curiae.

Mr. Armwell L. Cooper, Mr. Ellison A. Neel and Mr. John S. Wright, by leave of court, filed a brief as amici curiae.

MR. JUSTICE PITNEY delivered the opinion of the court.

The Court of Claims dismissed appellant's petition which claimed a refund of $1,081,184.61, alleged to have been erroneously assessed and exacted as an "excess profits tax" under Title II of the Revenue Act of 1917 (Act of October 3, 1917, c. 63, 40 Stat. 300, 302, et seq.). The case involves the construction and application of those provisions by which the deduction...

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