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AMERICAN SNUFF CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 7277.

93 F.2d 201 (1937)

AMERICAN SNUFF CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

December 9, 1937.

Attorney(s) appearing for the Case

Llewellyn A. Luce, of Washington, D. C. (Morton E. Finch, of Memphis, Tenn., on the brief), for petitioner.

L. W. Post, 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.

MOORMAN, Circuit Judge.

This is a petition to review an order of the Board of Tax Appeals assessing a deficiency tax against the petitioner for the year 1928. The assessment was based on the disallowance of deductions from income for the taxable year.

The petitioner kept its books and accounts on an accrual basis. In 1912 its stockholders adopted a resolution providing that for that year and each succeeding year the president and vice presidents of the company...

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