M.E. BLATT CO. v. U.S.

No. 98.

305 U.S. 267 (1938)

M.E. BLATT CO. v. UNITED STATES.

Supreme Court of United States.

Decided December 5, 1938.


Attorney(s) appearing for the Case

Mr. Lawrence Cake for petitioner.

Mr. J. Louis Monarch, with whom Solicitor General Jackson and Assistant Attorney General Morris were on the brief, for the United States.


MR. JUSTICE BUTLER delivered the opinion of the Court.

Petitioner paid, and in this suit seeks to recover, an amount included in a deficiency assessment made by the Commissioner of Internal Revenue as additional income tax for the year ending January 31, 1932. The question is whether petitioner is liable under Revenue Act of 1932, § 22 (a).1

The material substance of the findings...

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