PIERCE-ARROW MOTOR CAR CO. v. UNITED STATES

No. L-487.

9 F.Supp. 577 (1935)

PIERCE-ARROW MOTOR CAR CO. v. UNITED STATES.

Court of Claims.

January 14, 1935.


Attorney(s) appearing for the Case

Covington, Burling, Rublee, Acheson & Short, of Washington, D. C., for plaintiff.

George H. Foster, of Washington, D. C. (William W. Scott, R. C. Williamson, and Herbert E. Carnes, all of Washington, D. C., on the briefs), for the United States.

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


BOOTH, Chief Justice.

The plaintiff, a New York corporation, manufactures for sale automobiles, trucks, and service parts therefor. On May 13, 1920, it filed its final income tax return for the calendar year 1919. The books of the corporation were kept upon an accrual basis, and to ascertain taxable income inventories were essential. This suit is for recovery of an alleged overpayment of income taxes for 1919 due to a refusal...

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