BARDE STEEL PRODUCTS CORP. v. COM'R OF INTERNAL REVENUE

No. 82.

40 F.2d 412 (1930)

BARDE STEEL PRODUCTS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

April 7, 1930.


Attorney(s) appearing for the Case

W. W. Spaulding, of Washington, D. C., and Roscoe C. Nelson, of Portland, Or. (Mason, Spalding & McAtee, of Washington, D. C., and Dey, Hampson & Nelson, of Portland, Or., of counsel), for petitioner.

J. Louis Monarch, Millar E. McGilchrist, John Vaughan Groner, and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, all of Washington, D. C. (R. N. Shaw, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.

Before L. HAND, SWAN, and MACK, Circuit Judges.


MACK, Circuit Judge.

On January 9, 1920, petitioner, an Oregon corporation, entered into a contract with the United States Shipping Board Emergency Fleet Corporation for the purchase of surplus steel which the latter had on hand or under order as a result of the curtailment of the war shipbuilding program. Since the present dispute turns mainly upon whether title to certain lots of this steel passed to the buyer and whether the latter became liable for the price during...

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