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CUMBERLAND GLASS MFG. CO. v. UNITED STATES

No. J-102.

44 F.2d 455 (1930)

CUMBERLAND GLASS MFG. CO. v. UNITED STATES.

Court of Claims.

November 3, 1930.

Attorney(s) appearing for the Case

Spencer Gordon, of Washington, D. C. (Covington, Burling & Rublee, of Washington, D. C., on the brief), for plaintiff.

R. C. Williamson, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, and WILLIAMS, Judges.

WILLIAMS, Judge.

This is a suit for the recovery of income and excess-profits taxes in the sum of $10,873.13, with interest thereon, alleged to have been overpaid for the fiscal year ended June 30, 1917.

Two questions are presented for determination:

1. (a) The amount of accrued depreciation the plaintiff is entitled to deduct from the cost of its plant assets as a reasonable allowance for exhaustion, wear, and tear of its property for the fiscal years...

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