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T. B. HORD GRAIN CO. v. BLAIR

No. 4632.

25 F.2d 536 (1928)

T. B. HORD GRAIN CO. v. BLAIR, Commissioner of Internal Revenue.

Court of Appeals of District of Columbia.

Decided April 2, 1928.

Attorney(s) appearing for the Case

E. W. Wallick and Ben Jenkins, both of Washington, D. C., for appellant.

Mabel W. Willebrandt, L. L. Hight, J. W. Fisher, C. M. Charest, and T. P. Dudley, Jr., all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB, and VAN ORSDEL, Associate Justices.

VAN ORSDEL, Associate Justice.

This appeal is from a decision of the Board of Tax Appeals involving the determination of the profits tax liability of appellant corporation for its fiscal year ended June 30, 1918. The theory upon which the case was determined by the Commissioner and approved by the Board entitled appellant to have its profits tax liability for the fiscal year computed upon the basis of a comparison with a group of representative corporations, as provided...

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