1. Home
  2. Browse Decisions
  3. F.2d
  4. 77 F.2d
  5. 77 F.2d 849 (1935)
 

MUNSON S. S. LINE v. COMMISSIONER OF INTERNAL REVENUE

No. 265.

77 F.2d 849 (1935)

MUNSON S. S. LINE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 3, 1935.

Attorney(s) appearing for the Case

White & Case, of New York City (Walter S. Orr, Russell D. Morrill, and Josiah Willard, all of New York City, of counsel), for petitioner.

Frank J. Wideman, Asst. Atty. Gen. (Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., of counsel), for respondent.

Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

SWAN, Circuit Judge.

This proceeding involves excess profits taxes for the year 1920 in the amount of $178,930.52, resulting from the disallowance of a deduction claimed under section 23 of the Merchant Marine Act of 1920, set forth in the margin.1 The facts are not in dispute. During the year 1920 Munson Steamship Line, hereafter referred to as the petitioner, operated in foreign trade a fleet...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases