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R. HOE & CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 137.

30 F.2d 630 (1929)

R. HOE & CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

February 4, 1929.

Attorney(s) appearing for the Case

Rose & Paskus, of New York City, and James Craig Peacock, of Washington, D. C. (Benjamin G. Paskus and C. E. Koss, both of New York City, of counsel), for petitioner.

Mabel Walker Willebrandt, Asst. Atty. Gen., and Sewall Key, of Washington, D. C., Morton P. Fisher, of Baltimore, Md., and C. M. Charest, Gen. Counsel, and Irwin R. Blaisdell, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge (after stating the facts as above).

Section 301 (a) of the Revenue Act of 1918 (40 Stat. 1088) levied a profits tax for 1918 at graduated rates of 30 per cent., 65 per cent., and 80 per cent. Section 301 (b) levied a similar tax for 1919 at graduated rates of 20 per cent. and 40 per cent. Section 301 (c) provided as follows:

"(c) For the taxable year 1919 and each taxable year thereafter there shall be levied, collected, and...

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