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NATIONAL COTTONSEED P. CORP. v. COMMISSIONER OF INT. REV.

No. 6646.

76 F.2d 839 (1935)

NATIONAL COTTONSEED PRODUCTS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

April 11, 1935.

Attorney(s) appearing for the Case

F. J. Albus, of Washington, D. C., for petitioner.

Robt. N. Anderson, of Washington, D. C. (Frank J. Wideman and Sewall Key, both of Washington, D. C., on the brief), for respondent.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.

ALLEN, Circuit Judge.

The petitioner seeks a review of an order of the Board of Tax Appeals (28 B. T. A. 67) sustaining a deficiency in income tax determined for the fiscal year ended June 30, 1926. It contends that the Commissioner erred in rejecting its claim for deduction from gross income of two separate items of $33,250 and $238,460, respectively. A further item of $4,600 disallowed was conceded before the Board to be deductible. The Board sustained the Commissioner...

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