UNITED STATES v. BRIGGS MFG. CO.

No. 294.

40 F.2d 425 (1930)

UNITED STATES v. BRIGGS MFG. CO.

Circuit Court of Appeals, Second Circuit.

April 7, 1930.


Attorney(s) appearing for the Case

John Buckley, U. S. Atty., and George H. Cohen, Asst. U. S. Atty., both of Hartford, Conn., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Eldon O. Hanson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for the United States.

Richard W. Hale and David Burstein, both of Boston, Mass., for Briggs Mfg. Co.

Before MANTON, L. HAND, and CHASE, Circuit Judges.


MANTON, Circuit Judge.

This action is to recover income and profit taxes alleged to have been illegally collected for the year 1918. The basis of the action is a claim of erroneous computation by the Commissioner of Internal Revenue in deducting from gross income allowable on account of amortization the cost of certain facilities claimed to have been constructed for the production of war materials within section 234 (a) and (8) of the 1918 Revenue Act (40 Stat. 1077...

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