UNITED STATES v. UTAH-IDAHO SUGAR CO.

No. 1615.

96 F.2d 756 (1938)

UNITED STATES v. UTAH-IDAHO SUGAR CO.

Circuit Court of Appeals, Tenth Circuit.

May 2, 1938.


Attorney(s) appearing for the Case

Wm. B. Waldo, Sp. Asst. to the Atty. Gen. (James W. Morris, Asst. Atty. Gen., Dan B. Shields, U. S. Atty., of Salt Lake City, Utah, and Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., on the brief), for the United States.

Benj. H. Saunders, of Washington, D. C. (Charles D. Hamel, of Washington, D. C., and Ashby D. Boyle, of Salt Lake City, Utah, on the brief), for appellee.

Before PHILLIPS, BRATTON, and WILLIAMS, Circuit Judges.


BRATTON, Circuit Judge.

This is an action at law for the recovery of an alleged overpayment of income and profits taxes for the fiscal year ended February 28, 1918.

The taxpayer is a corporation engaged in the manufacture, refinement, and sale of sugar at wholesale. Its books were consistently kept on the accrual basis, and its fiscal year ended on February 28th; but up to the end of 1916 its returns for income tax...

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