DEWEY PORTLAND CEMENT CO. v. CROOKS

No. 9232.

57 F.2d 499 (1932)

DEWEY PORTLAND CEMENT CO. v. CROOKS, Collector of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

March 22, 1932.


Attorney(s) appearing for the Case

Walter J. Carrico, of Tulsa, Okl., and Hale Houts, of Kansas City, Mo. (Henry S. Conrad and L. E. Durham, both of Kansas City, Mo., on the brief), for appellant.

Lester L. Gibson, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (William L. Vandeventer, U. S. Atty., and Chet A. Keyes, Asst. U. S. Atty., both of Kansas City, Mo., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellee.

Before STONE and BOOTH, Circuit Judges, and WYMAN, District Judge.


BOOTH, Circuit Judge.

This is an appeal from a judgment in favor of the defendant in an action at law brought by the plaintiff-appellant to recover income and profits taxes claimed to have been illegally collected from the plaintiff for the year 1918.

The suit was based upon the ground that the plaintiff had suffered a loss during the year 1919 as a result of payment of rebates during 1919; that these rebates arose from contracts made in 1918; and that therefore...

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