WIGGIN TERMINALS, INC. v. UNITED STATES

No. 2363.

36 F.2d 893 (1929)

WIGGIN TERMINALS, Inc., v. UNITED STATES.

Circuit Court of Appeals, First Circuit.

December 23, 1929.


Attorney(s) appearing for the Case

Melville Fuller Weston (of Powers & Hall), of Boston, Mass., for appellant.

J. Duke Smith, Sp. Asst. U. S. Atty., of Boston, Mass. (Frederick H. Tarr, U. S. Atty., of Boston, Mass., on the brief; C. M. Charest, Gen. Counsel, and Ottamar Hamele, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.


WILSON, Circuit Judge.

A petition by the Wiggin Terminal Company to recover taxes paid under protest on the ground of an overassessment. It involves the payment in 1918 by the petitioner, out of certain designated receipts, of the sum of $25,000, which it claims should be deducted as an interest charge, but which the government contends was a capital expense.

The government demurred to the appellant's petition as amended. Its demurrer was sustained, and judgment...

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