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CLINTON COTTON MILLS v. COMMISSIONER OF INTERNAL REV.

No. 3793.

78 F.2d 292 (1935)

CLINTON COTTON MILLS, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

June 10, 1935.

Attorney(s) appearing for the Case

Leo H. Hoffman, of New York City (Hoffman & Knox, Robert W. Knox, and William H. Matthews, Jr., all of New York City, on the brief), for petitioner.

Berryman Green, Sp. Asst. to the Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

PARKER, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals. The taxpayer is a corporation engaged in operating a cotton mill in the state of South Carolina; and the case involves a deficiency assessment for the years 1927, 1928, and 1929 due to the disallowance of a part of the depreciation claimed on plant and equipment and certain amortization deductions claimed on account of expenditures for paving. Three distinct matters are in...

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