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LOUISVILLE COOPERAGE CO. v. COMMISSIONER OF INT. REV.

No. 5666.

47 F.2d 599 (1931)

LOUISVILLE COOPERAGE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

February 13, 1931.

Attorney(s) appearing for the Case

Elwood Hamilton, of Louisville, Ky. (H. J. Graham and Woodward, Hamilton & Hobson, all of Louisville, Ky., on the brief), for petitioner.

S. Dee Hanson, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, C. M. Charest, and Dean P. Kimball, all of Washington, D. C., on the brief), for respondent.

Before MOORMAN, HICKS, and HICKENLOOPER, Circuit Judges.

PER CURIAM.

Petition by Louisville Cooperage Company to review a decision of the Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in assessing, on redetermination, a deficiency in income taxes for the year 1920 in the sum of $1,090.68. Petitioner has been engaged since 1902 in the manufacture and sale of barrel staves, heading, kegs, and barrels. For the taxable year 1920 it took its closing inventory on December 31, 1920. This inventory...

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