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J. I. CASE CO. v. UNITED STATES

No. 42772.

32 F.Supp. 754 (1940)

J. I. CASE CO. v. UNITED STATES.

Court of Claims.

May 6, 1940.

Attorney(s) appearing for the Case

Thomas G. Haight, of Jersey City, N. J. (J. Marvin Haynes, of Washington, D. C., Clark M. Robertson, of Milwaukee, Wis., and Robert H. Montgomery, of Washington, D. C., on the brief), for plaintiff.

Daniel F. Hickey, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, GREEN, and WHITAKER, Judges.

WHITAKER, Judge.

There is involved in this case the plaintiff's income-tax liability for the year 1927 and for the year 1928.

First, with respect to its liability for 1927. The plaintiff, which kept its books on an accrual basis, deducted in its Federal income-tax return for 1926 its liability for income taxes for 1926 as imposed by the Wisconsin income-tax law of 1925, amounting to $173,684.28. In the year 1927, and before this tax was paid, the law was amended...

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