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INDUSTRIAL LUMBER CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 6137.

58 F.2d 123 (1932)

INDUSTRIAL LUMBER CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 3, 1932.

Attorney(s) appearing for the Case

W. W. Spalding, of Washington, D. C., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Dean P. Kimball, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and WALKER, Circuit Judges.

WALKER, Circuit Judge.

The Commissioner of Internal Revenue assessed against the petitioner corporation, a manufacturer of lumber, a deficiency of income and profits taxes for the year 1920, that deficiency being a result of the rejection by the commissioner of the petitioner's closing inventory for that year, and the disallowance by the commissioner of deductions claimed by the petitioner from the total shown by an alternative inventory submitted by the petitioner...

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