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UNITED STATES v. JOHN B, SEMPLE & CO.

No. 3399.

10 F.2d 1023 (1926)

UNITED STATES, Plaintiff in Error, v. JOHN B, SEMPLE & CO., by Its Directors, John B. Semple et al., Defendant in Error.

Circuit Court of Appeals, Third Circuit.

February 27, 1926.

Attorney(s) appearing for the Case

John D. Meyer, U. S. Atty., and W. J. Aiken, Asst. U. S. Atty., both of Pittsburgh, Pa., and A. W. Gregg, Sol. for Internal Revenue, and J. R. Wheeler, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for the United States.

Charles A. Woods, of Pittsburgh, Pa., and Perry A. Sletteland, of Madison, Wis., for defendant in error.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

BUFFINGTON, Circuit Judge.

This case involves the construction and application of sections 4 and 29 of the Revenue Act of 1917. By the government's mode of calculation a tax of $7,745.90, or 4 per cent. on $193,647.38, was imposed and collected. On the other hand, the taxpayer contends a tax of $4,430.18, or 4 per cent. on $110,754.43, should have been imposed. To recover this difference and alleged overcharge of $3,315.72, the taxpayer brought suit and recovered...

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