WESTERN WHOLESALE DRUG CO. v. UNITED STATES


47 F.2d 770 (1930)

WESTERN WHOLESALE DRUG CO. v. UNITED STATES.

District Court, S. D. California.

November 29, 1930.


Attorney(s) appearing for the Case

Claude I. Parker, Ralph W. Smith, and George H. Koster, all of Los Angeles, Cal., for plaintiff.

Samuel W. McNabb, U. S. Atty., of Los Angeles, Cal., C. M. Charest, Gen. Counsel, Internal Revenue Bureau, and Alva C. Baird, Sp. Atty., Internal Revenue Bureau, both of Washington, D. C. (Ignatius F. Parker, Asst. U. S. Atty., of Los Angeles, Cal., of counsel), for the United States.


HAZEL, District Judge.

The agreed facts are that plaintiff on November 14, 1919, filed its income and profits tax return for the fiscal year closing August 31, 1919, and showing a tax liability of $149,184.17, and on November 15, 1920, filed a separate tax return for the year closing August 31, 1920, disclosing a liability of $245,197.66. On audit by the Commissioner of Internal Revenue, he decided that certain sales had been erroneously included in the return of...

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