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UNIVERSAL STEEL CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 4374.

46 F.2d 908 (1931)

UNIVERSAL STEEL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

February 7, 1931.

Attorney(s) appearing for the Case

Wm. A. Seifert, of Pittsburgh, Pa. (Smith, Shaw, McClay & Seifert, of Pittsburgh, Pa., of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and Randolph C. Shaw, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

WOOLLEY, Circuit Judge.

Petition to review an order of the United States Board of Tax Appeals adjudging a deficiency in the petitioner's income and profits taxes for 1919.

The Universal Steel Company, a manufacturer of steel plates and sheets for commercial use and armor plates for the government, made a tax return for the year 1918 in which it showed a closing inventory of two kinds of physical assets, materials owned and materials purchased, nominally priced...

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