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AMERICAN ROLLING MILL CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5524.

41 F.2d 314 (1930)

AMERICAN ROLLING MILL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 11, 1930.

Attorney(s) appearing for the Case

Paul Armitage, of New York City, for appellant.

J. G. Remey, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, C. M. Charest, and E. Riley Campbell, all of Washington, D. C., on the brief), for appellee.

Before DENISON, MOORMAN and HICKS, Circuit Judges.

MOORMAN, Circuit Judge.

This case involves income and excess profit taxes for the year 1920. In its tax return for that year, petitioner claimed, as a business expense, $360,000 which it had contributed to a civic fund raised in Middletown, Ohio. The Commissioner and Board of Tax Appeals disallowed the claim. The facts on which it was based follow:

Petitioner is engaged in the manufacture of high-grade sheet metal and steel. It has a large plant at Middletown...

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