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LANDESMAN-HIRSCHHEIMER CO. v. COMMISSIONER OF INT. REV.

No. 5591.

44 F.2d 521 (1930)

LANDESMAN-HIRSCHHEIMER CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

November 13, 1930.

Attorney(s) appearing for the Case

Irwin N. Loeser, of Cleveland, Ohio, for petitioner.

S. D. Hanson, of Washington, D. C., G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch, C. M. Charest, and DeWitt M. Evans, all of Washington, D. C., on the brief), for respondent.

Before MOORMAN, HICKS, and HICKENLOOPER, Circuit Judges.

HICKENLOOPER, Circuit Judge.

The two questions here presented are whether, in the computation of excess profits taxes for the year 1919, the Commissioner and the Board should have included in the petitioner's invested capital (1) an item amounting to $25,244.79, carried as a reserve for cash discounts at the beginning of the year 1919, and (2) an item amounting to not less than $81,250, representing the value of intangible...

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