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UNIVERSAL, INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 7079.

109 F.2d 616 (1940)

UNIVERSAL, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

February 8, 1940.

Attorney(s) appearing for the Case

Allen H. Gardner and George M. Morris, both of Washington, D. C., Morris, Kix Miller & Baar, of Washington, D. C., of counsel) for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and S. Dee Hanson, Sp. Assts. to Atty. Gen., and J. P. Wenchel and Irving M. Tullar, both of Washington, D. C., for respondent.

Before EVANS, MAJOR, and KERNER, Circuit Judges.

EVANS, Circuit Judge.

This appeal is from a decision of the Board of Tax Appeals approving the action of the Commissioner who found that petitioner was liable for a deficiency income tax for the year 1934.

Petitioner is and was an Illinois corporation engaged in the manufacture and sale of storage batteries and parts, and, during the years 1920 to 1923, inclusive, was subjected to a Federal excise tax, under section 900 of the Revenue Acts of 1918 and 1921...

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