NICHOLS v. SYLVESTER CO.

No. 2005.

16 F.2d 98 (1926)

NICHOLS, Collector of Internal Revenue, v. SYLVESTER CO.

Circuit Court of Appeals, First Circuit.

November 23, 1926.


Attorney(s) appearing for the Case

George R. Farnum, Asst. U. S. Atty., of Boston, Mass. (Harold P. Williams, U. S. Atty., of Boston, Mass., on the brief), for plaintiff in error.

Norman W. Bingham, Jr., of Boston, Mass. (George S. Fuller and Blodgett, Jones, Burnham & Bingham, all of Boston, Mass., on the brief), for defendant in error.

Before BINGHAM, JOHNSON, and ANDERSON, Circuit Judges.


ANDERSON, Circuit Judge.

On agreed facts, the court below entered judgment for the plaintiff for an additional income and excess profits tax (paid under protest) accruing during the plaintiff's fiscal year ending June 30, 1918. 3 F.2d 452. The controversy is a by-product of the retroactive feature of the Act of October 3, 1917, 40 Stat. 300, which took effect as of January 1, 1917. The plaintiff kept its books and made its returns...

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