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RAILROAD SUPPLY CO. v. BURNET

No. 5120.

51 F.2d 437 (1931)

RAILROAD SUPPLY CO. v. BURNET, Com'r of Internal Revenue.

Court of Appeals of District of Columbia.

Decided June 29, 1931.

Attorney(s) appearing for the Case

Frank S. Bright, of Washington, D. C., for appellant.

C. M. Charest, of Washington, D. C., G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, A. G. Divet, and J. Louis Monarch, all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and HITZ and GRONER, Associate Justices.

MARTIN, Chief Justice.

This proceeding involves income and excess profits taxes for the years 1918, 1919, and 1920. It calls for a review of an order of the Board of Tax Appeals sustaining a finding of the Commissioner of Internal Revenue, which denied special assessment to appellant under sections 327 and 328 of the Revenue Act of 1918 (40 Stat. 1057, 1093).

Section 326 (a) of the act (40 Stat. 1092) provides in general for the methods of determining the...

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