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CO-OPERATIVE FOUNDRY CO. v. UNITED STATES

28 F.2d 878 (1928)

CO-OPERATIVE FOUNDRY CO. v. UNITED STATES.

District Court, W. D. New York.

November 7, 1928.

Attorney(s) appearing for the Case

Carnahan, Pierce & Block, of Rochester, N. Y. (Albrecht, Maguire & Mills, of Buffalo, N. Y., of counsel), for plaintiff.

Richard H. Templeton, U. S. Atty., and Richard A. Grimm, Asst. U. S. Atty., both of Buffalo, N. Y. (C. M. Charest, General Counsel, Bureau of Internal Revenue, and R. W. Wilson and John H. Pigg, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., of counsel), for the United States.

ADLER, District Judge.

The question to be determined in this action is whether the sum of $100,000, which amount, it is claimed by the plaintiff, is the value of flasks, patterns, molds, and fallow boards, should be added to the invested capital of the plaintiff. The plaintiff is a corporation engaged in the manufacture of cast-iron furnaces, stoves, and ranges. It appears that prior to the year 1917, these patterns, flasks, and fallow boards were not capitalized...

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