MILLER v. HOCKING GLASS CO.

No. 6801.

80 F.2d 436 (1935)

MILLER, Collector of Internal Revenue, v. HOCKING GLASS CO.

Circuit Court of Appeals, Sixth Circuit.

December 12, 1935.


Attorney(s) appearing for the Case

John MacC. Hudson, of Washington, D. C. (Sewall Key, Frank J. Wideman, and S. Dee Hanson, all of Washington, D. C., and Francis C. Canny, of Dayton, Ohio, on the brief), for appellant.

Paul E. Shorb, of Washington, D. C. (J. W. Deffenbaugh, of Lancaster, Ohio, and Covington, Burling, Rublee, Acheson & Shorb, of Washington, D. C., on the brief), for appellee.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.


ALLEN, Circuit Judge.

Appeal from a judgment in action for tax refund. (D.C.) 5 F.Supp. 355. The appellee, a manufacturer of glassware, obtained fire insurance upon its buildings and equipment, and also policies under which the insurers agreed that in case of the destruction or damage by fire of appellee's physical property, they should be liable "for the actual loss sustained consisting of net profits on the business which is...

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