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LUCAS v. OX FIBRE BRUSH COMPANY

No. 250.

281 U.S. 115 (1930)

LUCAS, COMMISSIONER OF INTERNAL REVENUE, v. OX FIBRE BRUSH COMPANY.

Supreme Court of United States.

Decided April 14, 1930.

Attorney(s) appearing for the Case

Assistant Attorney General Youngquist, with whom Messrs. J. Louis Monarch and Morton Poe Fisher, Special Assistants to the Attorney General, Clarence M. Charest, General Counsel, Bureau of Internal Revenue, and John MacC. Hudson, Special Attorney, Bureau of Internal Revenue, were on the brief, for petitioner.

Mr. Harry B. Sutter, with whom Messrs. Albert L. Hopkins, Edward H. McDermott, and O. John Rogge were on the brief, for respondent.

MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

The Ox Fibre Brush Company appealed to the Board of Tax Appeals from the determination by the Commissioner of Internal Revenue of a deficiency in the income tax of the corporation for the year 1920. The Board of Tax Appeals sustained the ruling of the Commissioner (8 B.T.A. 422), and this decision was reversed by the Circuit Court of Appeals. 32 F.2d 42.

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