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RAY W. TORREY CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 7012.

84 F.2d 659 (1936)

RAY W. TORREY CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 5, 1936.

Attorney(s) appearing for the Case

John C. Bills, of Detroit, Mich. (Stevenson, Butzel, Eaman & Long, of Detroit, Mich., and Homer J. McBride, of Flint, Mich., on the brief), for petitioner.

J. G. Remey, of Washington, D. C. (Robert H. Jackson and Sewall Key, both of Washington, D. C., on the brief), for respondent.

Before MOORMAN, SIMONS, and ALLEN, Circuit Judges.

ALLEN, Circuit Judge.

The Board of Tax Appeals sustained a determination of deficiency in income tax against petitioner in the amount of $1,133, for the taxable period June 1 to December 31, 1929. The return upon which the deficiency was computed was an amended return made upon the installment basis, and claimed a deduction of $88,006.61 as unearned profits. The original return for the same taxable period had claimed a similar deduction of $10,300. The Commissioner...

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