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WHEELING TILE CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 2684.

25 F.2d 455 (1928)

WHEELING TILE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

April 10, 1928.

Attorney(s) appearing for the Case

W. W. Booth, of Pittsburgh, Pa. (W. A. Seifert and Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for petitioner.

L. W. Scott, Atty. Bureau of Internal Revenue, of Washington, D. C. (Mabel Walker Willebrandt, Asst. Atty. Gen., and C. M. Charest, General Counsel Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and SOPER, District Judge.

NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals. The Commissioner of Internal Revenue determined against the Wheeling Tile Company, a West Virginia corporation, a deduction from gross income for the year 1920, of the cost of certain equipment, amounting to $19,275.68.

The question involved is whether the taxpayer is entitled to treat as a loss in the year 1920 the amount paid by it for certain oil...

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