PITTSBURGH BREWING CO. v. COMMISSIONER OF INT. REV.

No. 7083.

107 F.2d 155 (1939)

PITTSBURGH BREWING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

November 7, 1939.


Attorney(s) appearing for the Case

Aaron Holman and I. Newton Brozan, both of New York City, for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Arthur A. Armstrong, and Newton K. Fox, Sp. Assts. to Atty. Gen., for respondent.

Before BIGGS, MARIS, and CLARK, Circuit Judges.


MARIS, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals determining deficiencies in the income tax of the Pittsburgh Brewing Company for the fiscal years ended October 31, 1933 and October 31, 1934. The facts involved are fully stated in the opinion of the Board, 37 B.T. A. 439, and it would serve no useful purpose to repeat them here.

The sole question involved is as to the meaning of the word "allowed" in Sec. 113(b) (1...

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