SWIFT MFG. CO. v. UNITED STATES

No. 42615.

12 F.Supp. 453 (1935)

SWIFT MFG. CO. v. UNITED STATES.

Court of Claims.

November 4, 1935.


Attorney(s) appearing for the Case

Frank L. Warfield, of Washington, D. C. (Stanley Worth, of Washington, D. C., on the brief), for plaintiff.

George H. Foster, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


WHALEY, Judge.

Plaintiff seeks to recover an alleged overpayment of income tax for 1929 in the amount of $7,141.84 on the theory that it has proved its inventories were incorrectly stated in its return and that when correctly stated they reflect a reduction in income which will show an overpayment of the amount sought to be recovered.

The facts in this case show that plaintiff had been following a certain inventory method since about 1920, and upon examination...

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