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ATWATER KENT MFG. CO. v. COMMISSIONER OF INT. REV.

No. 4257.

43 F.2d 331 (1930)

ATWATER KENT MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

August 13, 1930.

Attorney(s) appearing for the Case

Paxson Deeter, of Philadelphia, Pa., for appellant.

Sewall Key and John V. Groner, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before WOOLLEY and DAVIS, Circuit Judges, and AVIS, District Judge.

DAVIS, Circuit Judge.

This is an appeal from an order of the United States Board of Tax Appeals disallowing a deduction of $61,270 made by the appellant in its tax return for the year 1923. The Commissioner disallowed the deduction and determined an additional tax of $7,309.32, and this determination was sustained by the Board on appeal.

There is no dispute as to the facts, nor as to the absolute good faith of the taxpayer. The question is one of law on admitted...

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