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PANTHER RUBBER MFG. CO. v. COMMISSIONER OF INT. REV.

Nos. 2438, 2439.

45 F.2d 314 (1930)

PANTHER RUBBER MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE. PANCO RUBBER CO. v. SAME.

Circuit Court of Appeals, First Circuit.

November 26, 1930.

Attorney(s) appearing for the Case

Frank J. Albus, of Washington, D. C., and LaRue Brown, of Boston, Mass., for petitioners for review.

F. Edward Mitchell, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Joe S. Franklin, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for the Commissioner.

Before BINGHAM, ANDERSON, and WILSON, JJ.

WILSON, J.

These cases are appealed to this court from the Board of Tax Appeals under section 1001 of Revenue Act of 1926, as amended by section 603 of the Revenue Act of 1928 (26 USCA § 1224).

On September 16, 1919, both companies filed an income return for 1919 on a fiscal year basis ending June 30, 1919. Under section 250(d) of the Revenue Act of 1921 (42 Stat. 265), and section 277(a) (2) of the Revenue Act of 1924 (26 USCA § 1057 note), the...

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