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JEFFERSON PLANTING & MFG. CO. v. COM'R OF INTERNAL REVENUE

No. 5485.

31 F.2d 753 (1929)

JEFFERSON PLANTING & MFG. CO., Limited, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

April 1, 1929.

Attorney(s) appearing for the Case

Samuel W. Ryniker, of New Orleans, La., for petitioner.

Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key and John G. Remey, Sp. Asst. Attys. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN and FOSTER, Circuit Judges, and GRUBB, District Judge.

FOSTER, Circuit Judge.

In making returns for income taxes for 1917 and 1918, petitioner, a Louisiana corporation, in computing its invested capital, sought to include as paid-in surplus the amount of $257,230.17, the difference between the price paid for a sugar plantation in Louisiana in 1903 and what petitioner contends was its actual value at that time. The Commissioner of Internal Revenue refused to allow this item and...

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