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WESTCLOX CO. v. UNITED STATES

No. E-402.

37 F.2d 191 (1930)

WESTCLOX CO. v. UNITED STATES.

Court of Claims.

January 20, 1930.

Attorney(s) appearing for the Case

Thomas G. Haight, of Jersey City, N. J. (Robert H. Montgomery and J. Marvin Haynes, both of Washington, D. C., E. B. Wilkinson, of Chicago, Ill., and James O. Wynn, Jr., of New York City, on the briefs), for plaintiff.

Dwight E. Rorer, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN and GRAHAM, Judges.

BOOTH, Chief Justice.

The plaintiff, an Illinois corporation, manufactures and sells clocks and clock movements. The business of the corporation is voluminous and its output large. In making its returns for income and excess profits taxes for the calendar years 1917 and 1918 the plaintiff was denied a deduction from its gross income for the years in issue for the exhaustion or depreciation of certain patents owned by it and acquired prior to March 1, 1913. No jurisdictional...

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