UNITED STATES CARTRIDGE CO. v. UNITED STATES

No. H-522.

48 F.2d 983 (1931)

UNITED STATES CARTRIDGE CO. v. UNITED STATES.

Court of Claims.

April 6, 1931.


Attorney(s) appearing for the Case

H. Le Baron Sampson, of Boston, Mass. (Jay B. Angevine, of Boston, Mass., on the brief), for plaintiff.

Fred K. Dyar and Isadore Graff, both of Washington, D. C., Charles B. Rugg, Asst. Atty. Gen. (Ottamar Hamele, of Washington, D. C., on the brief), for the United States.

Argued before BOOTH, Chief Justice, and WILLIAMS, LITTLETON, and GREEN, Judges.


BOOTH, Chief Justice.

This case presents the determination, under the revenue laws and regulations of the Commissioner of Internal Revenue, of plaintiff's tax liability for the year 1918.

The plaintiff is a Massachusetts corporation and during the late World War was engaged in the manufacture of ammunition to be used both in this country and abroad. In making its tax return for the calendar year 1918 two contentions arose as to the proper valuation of its...

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