LEGGETT & PLATT SPRING BED CO. v. CROOKS

No. 461.

34 F.2d 492 (1929)

LEGGETT & PLATT SPRING BED CO. v. CROOKS, Collector of Internal Revenue.

District Court, W. D. Missouri, S. W. D.

June 17, 1929.


Attorney(s) appearing for the Case

Geo. B. Lang (of Lang & Son), of Joplin, Mo., and Howard Gray, of Carthage, Mo., for plaintiff.

C. M. Charest, Gen. Counsel, Int. Revenue, and Geo. A. Mathers, Sp. Atty., Int. Revenue, both of Washington, D. C., and Roscoe C. Patterson, U. S. Dist. Atty., and Wm. L. Vandeventer, Asst. U. S. Dist. Atty., both of Kansas City, Mo., for defendant.


OTIS, District Judge.

In this case the plaintiff seeks to recover, with interest, a total of $17,170.25 from the defendant. That amount is the aggregate of alleged overpayments of income and excess profit taxes for the years 1919, 1920, 1921, 1922, and 1923. The theory is that plaintiff was entitled in each of these years to a deduction from its gross income, equal to the amount of depreciation in the value of the patents owned by it. The defendant concedes that the...

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