W. F. YOUNG, INC. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 3641, 3642.

120 F.2d 159 (1941)

W. F. YOUNG, Inc. v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. W. F. YOUNG, Inc.

Circuit Court of Appeals, First Circuit.

May 23, 1941.


Attorney(s) appearing for the Case

Edward J. Keelan, Jr., of Boston, Mass. (Hale & Dorr, of Boston, Mass., on the brief), for W. F. Young, Inc.

William L. Cary, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.


MAHONEY, Circuit Judge.

This case is before this court on a petition filed by the Commissioner of Internal Revenue and a cross-petition filed by W. F. Young, Inc., to review a decision of the Board of Tax Appeals. The questions have to do with deductions taken by the taxpayer in its income tax returns for the years 1934, 1935 and 1936, also affecting its excess profits tax for the latter year, for certain advances made by...

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