ALUMINUM CO. OF AMERICA v. UNITED STATES

No. 7765.

24 F.Supp. 811 (1938)

ALUMINUM CO. OF AMERICA v. UNITED STATES.

District Court, W. D. Pennsylvania.

October 10, 1938.


Attorney(s) appearing for the Case

Smith, Buchanan, Scott & Ingersoll, John G. Buchanan, Paul G. Rodewald, William H. Eckert, and David B. Buerger, all of Pittsburgh, Pa., for plaintiff.

Charles F. Uhl, U. S. Atty., and Orris Bennett, Sp. Asst. to U. S. Atty., both of Pittsburgh, Pa., James W. Morris, Asst. Atty. Gen., and Andrew D. Sharpe, William B. Waldo, and M. H. Eustace, Sp. Assts. to Atty. Gen.


GIBSON, District Judge.

By its petition plaintiff seeks to recover income and excess profits taxes for the year 1920, with interest, which it claims were erroneously assessed against it.

The basic question involved is whether supplies, not to become a part of the finished product, were properly included by the plaintiff in its inventory at the end of the year 1920 at market, then less than cost. The taxpayer inventoried...

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