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STANDARD REFRACTORIES CO. v. UNITED STATES

No. K-61.

18 F.Supp. 234 (1937)

STANDARD REFRACTORIES CO. v. UNITED STATES.

Court of Claims.

February 8, 1937.

Attorney(s) appearing for the Case

Thomas G. Haight, of Jersey City, N. J. (Robert H. Montgomery and Roswell Magill, both of New York City, Chester J. McGuire, of Washington, D. C., and James O. Wynn, of New York City, on the brief), for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen., for the United States.

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

WILLIAMS, Judge.

Plaintiff sues to recover the amount of an additional assessment of income and profits taxes for the year 1918 of $104,516.78, resulting from the disallowance by the Commissioner of Internal Revenue of a deduction claimed by plaintiff in its income tax return for that year for the amortization of war facilities pursuant to section 234 (a) (8) of the Revenue Act of 1918 (40 Stat. 1077), the relevant portions of which read:

"That in computing...

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