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SCAIFE CO. v. COMMISSIONER

No. 57.

314 U.S. 459 (1941)

SCAIFE COMPANY v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided December 22, 1941.

Attorney(s) appearing for the Case

Mr. Samuel Kaufman, with whom Messrs. S. Leo Ruslander and James M. Magee were on the brief, for petitioner.

Mr. Richard H. Demuth, with whom Assistant Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. J. Louis Monarch and William L. Cary were on the brief, for respondent.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

On July 29, 1936, petitioner filed its capital stock tax1 return for the period ended June 30, 1936. This return was prepared by petitioner's treasurer and signed by petitioner's president. The treasurer had been instructed by petitioner's vice-president to place upon the capital stock a value of $1,000,000. By mistake the value was declared...

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