LA SALLE CEMENT CO. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 4570, 4571.

59 F.2d 361 (1932)

LA SALLE CEMENT CO. v. COMMISSIONER OF INTERNAL REVENUE. ALPHA PORTLAND CEMENT CO. v. SAME.

Circuit Court of Appeals, Seventh Circuit.

June 14, 1932.


Attorney(s) appearing for the Case

Louis H. Porter, of New York City, and Don Kenneth Jones, of Chicago, Ill., for petitioners.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and John H. McEvers, Sp. Assts. to Atty. Gen., and D. A. Moncure, C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Eugene Meacham and C. E. Lowery, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.


ALSCHULER, Circuit Judge.

There is involved income tax of La Salle Cement Co. for its fiscal year ending May 31, 1920, and from May 31, 1920, to November 30, 1920, which includes that of Ironton Cement Co. from January 1, 1920, to November 30, 1920, which last-named company the La Salle Co. had acquired.

Respondent Commissioner contests the jurisdiction of this court. The facts bearing on this question are: La Salle Cement Co., an Illinois corporation, made...

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