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BROWN'S "SHAMROCK" LINENS v. BOWERS

No. 300.

48 F.2d 103 (1931)

BROWN'S "SHAMROCK" LINENS, Limited, v. BOWERS.

Circuit Court of Appeals, Second Circuit.

March 16, 1931.

Attorney(s) appearing for the Case

Robert H. Montgomery, of New York City (Thomas G. Haight, of Jersey City, N. J., and Roswell Magill, of New York City, of counsel), for appellant.

George Z. Medalie, U. S. Atty., of New York City (Harry G. Herman, Asst. U. S. Atty., of New York City, of counsel), for appellee.

Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

SWAN, Circuit Judge.

The plaintiff is a corporation organized under the laws of Great Britain, and during the year 1918 it was engaged in the business of importing and selling in the United States linens and other textiles. Being a foreign corporation, the assessment of its war profits and excess profits tax was required, by section 327(b) of the Revenue Act of 1918, to be computed by the Commissioner in accordance with section 328 (40 Stat. 1093). That section reads...

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