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WILLIAM HARDY, INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 33.

82 F.2d 249 (1936)

WILLIAM HARDY, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

February 10, 1936.

Attorney(s) appearing for the Case

J. S. Y. Ivins and Brewster, Ivins & Phillips, all of Washington, D. C., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Francis I. Howley, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

CHASE, Circuit Judge.

The petitioner is a New York corporation that makes and sells women's wearing apparel and also sells some imported dresses. From the time it was organized and began to do business in 1921 to and including 1925, it filed its returns on the cash receipts and disbursements basis. Until August 1, 1925, it used the single entry system of bookkeeping in its business, but then changed to the double entry system because it was more suitable. In 1926...

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