W. A. SHEAFFER PEN CO. v. LUCAS

No. 4838.

41 F.2d 117 (1930)

W. A. SHEAFFER PEN CO. v. LUCAS, Commissioner of Internal Revenue.

Court of Appeals of District of Columbia.

Decided May 5, 1930.


Attorney(s) appearing for the Case

Laurence Graves, of Washington, D. C., and E. H. Pollard, of Fort Madison, Iowa, for appellant.

G. A. Youngquist, Asst. Atty. Gen., and Mabel W. Willebrandt, former Asst. Atty. Gen., C. M. Charest, V. J. Heffernan. and Sewall Key, all of Washington. D. C., and Morton P. Fisher, of Baltimore, Md., for appellee.

Before MARTIN, Chief Justice, and ROBB and VAN ORSDEL, Associate Justices.


VAN ORSDEL, Associate Justice.

This appeal is from a decision of the Board of Tax Appeals involving income and excess profits taxes for the period from January 8, 1918, to December 31, 1918, in the sum of $11,804.63, and for the calendar year 1919 in the sum of $18,545.72.

It appears that the petitioner, W. A. Sheaffer Pen Company, a Delaware corporation, with its principal office at Ft. Madison, Iowa, is engaged in the manufacture and sale of fountain pens...

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