MARINE TRANSPORT CO. v. COMMISSIONER OF INTERNAL REV.

No. 7456.

77 F.2d 177 (1935)

MARINE TRANSPORT CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

April 29, 1935.


Attorney(s) appearing for the Case

Geo. E. H. Goodner, of Washington, D. C., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Norman D. Keller, and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau Internal Revenue, and Hartford Allen, Sp. Atty., Bureau Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and WALKER, Circuit Judges.


WALKER, Circuit Judge.

The petitioner sought a redetermination of an income tax deficiency assessed against it for the year 1928. That deficiency assessment was based upon the receipt by petitioner in 1928 of the sum of $61,589.25 under an award made in its favor by the Mixed Claims Commission, established in pursuance of the agreement of August 10, 1922, between the United States and Germany.

The facts as found by...

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