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A. J. TOWER CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 2405.

38 F.2d 618 (1930)

A. J. TOWER CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

March 5, 1930.

Attorney(s) appearing for the Case

W. Sidney Felton, of Boston, Mass. (Phillips Ketchum, of Boston, Mass., on the brief), for petitioner.

Randolph C. Shaw, Sp. Asst. Atty. Gen. (G. A. Younquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and P. S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

WILSON, Circuit Judge.

An appeal from a decision of the Board of Tax Appeals sustaining the Commissioner of Internal Revenue in determining under section 234 (a) (8) of the Revenue Act of 1918 (40 Stat. 1057, 1078), the amount of amortization for depreciation of "war facilities" to which the petitioner was entitled under the section above referred to.

The facts as found by the Board of Tax Appeals, and concerning which there is no dispute, are as follows:...

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