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HYGIENIC PRODUCTS CO. v. COMMISSIONER OF INT. REV.

No. 8048.

111 F.2d 330 (1940)

HYGIENIC PRODUCTS CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

April 12, 1940.

Attorney(s) appearing for the Case

Meyer A. Cook, of Cleveland, Ohio (Meyer A. Cook, of Cleveland, Ohio, on the brief), for petitioner.

A. A. Armstrong, of Washington, D. C. (James W. Morris, J. Louis Monarch, and W. Croft Jennings, all of Washington, D. C., on the brief), for respondent.

Before HICKS, HAMILTON, and ARANT, Circuit Judges.

ARANT, Circuit Judge.

The only question presented by this petition is whether income taxes due the Dominion of Canada for the taxable years 1930, 1931, 1932 and 1933, and paid in 1934, are deductible from income taxes due the United States for the taxable year 1934. The Commissioner disallowed the deduction and determined a deficiency; and the Board of Tax Appeals has approved that determination. Practically all the facts are stipulated.

Section 31 of the...

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