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LICHTENBERGER-FERGUSON CO. v. WELCH

No. 6570.

54 F.2d 570 (1931)

LICHTENBERGER-FERGUSON CO. v. WELCH, Collector of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

December 18, 1931.

Attorney(s) appearing for the Case

J. Wiseman Macdonald, of Los Angeles, Cal., Charles F. Hutchins, of Pasadena, Cal., and W. W. Wallace, of Los Angeles, Cal., for appellant Lichtenberger-Ferguson Co.

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

Before WILBUR and SAWTELLE, Circuit Judges, and JAMES, District Judge.

JAMES, District Judge.

Appellant sued in the District Court to recover the sum of $33,235.31, which it alleged had been improperly assessed and collected as income taxes for the year 1919. The first items of the claim arose by reason of the refusal of the Revenue Department to allow the taxpayer to charge as expense for the year stated the amount of contract obligations for which it had issued its promissory notes. A separate item referred to an amount of $10,011...

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