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NORTHWESTERN MOTOR CAR CO. v. COMMISSIONER OF INT. REVENUE

No. 4354.

45 F.2d 357 (1930)

NORTHWESTERN MOTOR CAR CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

December 3, 1930.

Attorney(s) appearing for the Case

Maurice Weinstein, of Milwaukee, Wis. (Robert Ash and T. J. Reilly, both of Washington, D. C., of counsel), for appellant.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and F. Edward Mitchell, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before ALSCHULER and EVANS, Circuit Judges, and LINDLEY, District Judge.

LINDLEY, District Judge.

Petitioner seeks to avoid income and profit taxes of $10,540.74 and $6,568.75 assessed for the respective years 1920 and 1921, approved by the Board of Tax Appeals July 19, 1929. To justify such relief, petitioner relies upon the contention that, in computing its taxes for the years mentioned, it was entitled to include in its invested capital, first, $45,000 entered upon its books as capital represented by a Ford automobile dealer's contract...

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