SERVICE RECORDER CO. v. ROUTZAHN

No. 13978.

24 F.2d 875 (1927)

SERVICE RECORDER CO. v. ROUTZAHN Collector.

District Court, N. D. Ohio, E. D.

December 28, 1927.


Attorney(s) appearing for the Case

Garfield, Cross, MacGregor, Daoust & Baldwin, of Cleveland, Ohio, for plaintiff.

A. E. Bernsteen, U. S. Atty., of Cleveland, Ohio, and C. M. Charest, General Counsel, and Henry A. Cox, both of Washington, D. C., for defendant.


JONES, District Judge.

This is a suit to recover a deficiency in income tax, exacted by the government and paid under protest by the plaintiff. The parties filed a written waiver of jury, and the case was tried to the court.

It is conceded that the sole issue in the case is the value which shall be placed upon a certain patent license for the purposes of determining invested capital and depreciation to be allowed for the years 1919 and 1920. The Commissioner...

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