DE HAVEN MFG. CO. v. UNITED STATES


31 F.2d 999 (1929)

DE HAVEN MFG. CO. v. UNITED STATES.

District Court, E. D. New York.

April 4, 1929.


Attorney(s) appearing for the Case

Smith & Bowman, of New York City (Harold H. Bowman and Meyer Kurz, both of New York City, of counsel), for petitioner.

William A. De Groot, U. S. Atty., of Brooklyn, N. Y. (Howard W. Ameli and Albert D. Smith, Asst. U. S. Attys., both of Brooklyn, N. Y., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and H. A. Cox, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the United States.


COOPER, Acting District Judge.

Plaintiff brings suit to have its income taxes for 10 months of its fiscal year ending February 28, 1919, redetermined pursuant to the provisions of section 204(b) of the Revenue Law of 1918 (40 Stat. 1061).

Plaintiff is a corporation. It keeps its books of account and makes its income tax returns on the basis of a fiscal year ending on the last day of February of each year. During the fiscal year ending February 28, 1919, its...

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