ELECTRIC REDUCTION CO. v. LEWELLYN

No. 3114.

8 F.2d 91 (1925)

ELECTRIC REDUCTION CO. v. LEWELLYN, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

July 9, 1925.


Attorney(s) appearing for the Case

S. Leo Ruslander and George K. Warn, both of Pittsburgh, Pa., for plaintiff.

Walter Lyon, U. S. Atty., of Pittsburgh, Pa., for defendant.


SCHOONMAKER, District Judge.

This is an action at law to recover income and profit taxes paid by plaintiff for the year 1918. It involves an interpretation of the Revenue Act of 1918, § 234 (a) (4) and (5) being Comp. St. Ann. Supp. 1919, § 6336 1/8pp, which provides:

"Section 234. (a) That in computing the net income of a corporation subject to the tax imposed by section 230 there shall be allowed as deductions...

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