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WATERMAN S. S. CORPORATION v. UNITED STATES

No. 44090.

32 F.Supp. 880 (1940)

WATERMAN S. S. CORPORATION v. UNITED STATES.

Court of Claims.

May 6, 1940.

Attorney(s) appearing for the Case

Geo. E. H. Goodner, of Washington, D. C. (D. F. Prince and Scott P. Crampton, both of Washington, D. C., on the brief), for plaintiff.

Geo. H. Foster, 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 GREEN, LITTLETON, and WHITAKER, Judges.

GREEN, Judge.

In 1933 the plaintiff, Waterman Steamship Corporation, with the permission of the Commissioner of Internal Revenue changed its accounting period from a calendar year basis to a fiscal year basis ending September 30, and the first income tax return under the new arrangement covered the nine months' period ending September 30, 1933. The parties agree that plaintiff's income for this period was $207,823.14, and $2,891.16 tax and $294.82 interest thereon...

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