PEKIN COOPERAGE CO. v. UNITED STATES

No. H-423.

40 F.2d 154 (1930)

PEKIN COOPERAGE CO. v. UNITED STATES.

Court of Claims.

January 13, 1930.


Attorney(s) appearing for the Case

White & Case, of New York City, for plaintiff.

A. C. Newlin, of New York City, and George H. Foster, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen., for the United States.

Argued before BOOTH, Chief Justice, and GRAHAM, WILLIAMS, LITTLETON, GREEN, and BOOTH, Judges.


GRAHAM, Judge.

The question in this case is primarily one of fact. The plaintiff claims it is entitled to a deduction of its proper costs in arriving at its net income, and claimed an allowance in its return. The Commissioner of Internal Revenue, under the regulations in force, which regulations were reasonable, found that there was not satisfactory proof as to these costs. Plaintiff claimed a deduction for a loss on certain staves which it had produced. In order...

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