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LUCAS v. STRUCTURAL STEEL CO.

Nos. 323 and 324.

281 U.S. 264 (1930)

LUCAS, COMMISSIONER OF INTERNAL REVENUE, v. KANSAS CITY STRUCTURAL STEEL COMPANY.

Supreme Court of United States.

Decided April 14, 1930.

Attorney(s) appearing for the Case

Solicitor General Hughes, with whom Assistant Attorney General Youngquist, Messrs. Sewall Key and Randolph C. Shaw, Special Assistants to the Attorney General, Clarence M. Charest, General Counsel, Bureau of Internal Revenue, and Allin H. Pierce, Special Attorney, Bureau of Internal Revenue, were on the brief, for petitioner.

Mr. Armwell L. Cooper, with whom Messrs. Ellison A. Neel, Wm. E. Kemp, Wallace Sutherland, and John P. Cooper were on the brief, for respondent.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

The Kansas City Structural Steel Company, a Missouri concern, appealed to the United States Board of Tax Appeals from determinations by the Commissioner of Internal Revenue which made an increase of $7,656.74 in the company's 1918 income tax and of $15,953.36 in its 1920 income tax.1 These additions were due wholly to changes made by the...

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