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KELLEY v. UNITED STATES

No. 7198.

27 F.Supp. 570 (1939)

KELLEY v. UNITED STATES.

District Court, D. Massachusetts.

April 24, 1939.

Attorney(s) appearing for the Case

Allen & Barnes, Claude L. Allen, Howard C. Connor, and Kendall A. Sanderson, all of Boston, Mass., for plaintiff.

John A. Canavan, U. S. Atty., By: C. Keefe Hurley, Asst. U. S. Atty., and Davis Haskin, Asst. to U. S. Atty., all of Boston, Mass., and James W. Morris, Asst. Atty. Gen., and Andrew D. Sharpe and Wm. B. Waldo, Sp. Assts. to Atty. Gen., for the United States.

BREWSTER, District Judge.

This is a petition brought against the United States to recover income taxes paid upon income for the year 1919. The questions presented involve the valuation of plaintiff's closing inventory of December 31, 1919.

1. The plaintiff is engaged in the business of tanning raw skins, although it appears that a substantial part of his gross income during the year 1919 was derived from the sale of such raw skins.

2. On August 10...

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