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NIAGARA FALLS BREWING CO. v. COM'R OF INTERNAL REVENUE

No. 144.

38 F.2d 217 (1929)

NIAGARA FALLS BREWING CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

December 9, 1929.

Attorney(s) appearing for the Case

Basil Robillard, of Niagara Falls, N. Y., for petitioners.

J. Louis Monarch and Norman D. Keller, Sp. Assts. Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and John McC. Hudson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before MANTON, L. HAND, and MACK, Circuit Judges.

MANTON, Circuit Judge.

The petitioner manufactured beer prior to the advent of the National prohibition. In reporting for income and profit taxes for the years 1918 and 1919, it charged off obsolescence as a loss because its property, consisting of land, buildings, and machinery, became obsolete. On redetermination, it has been directed to pay the sum of $18,561.17 for 1918 and $5,013.65 for 1919. Feeling aggrieved by this...

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