COMMISSIONER OF INTERNAL REV. v. STRUTHERS IRON & S. CO.

No. 9225.

132 F.2d 995 (1942)

COMMISSIONER OF INTERNAL REVENUE v. STRUTHERS IRON & STEEL CO.

Circuit Court of Appeals, Sixth Circuit.

December 17, 1942.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, John W. Smith, and Joseph M. Jones, all of Washington, D. C., for petitioner.

A. M. Henderson, of Youngstown, Ohio, for respondent.

Before HICKS, ALLEN and HAMILTON, Circuit Judges.


PER CURIAM.

This case came on to be heard upon the record and briefs and oral argument of counsel;

And it appearing that the sole question presented is whether respondent was entitled to a credit under Section 26(c) (1) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 835, in the amount of its adjusted net income in the computation of the surtax imposed by Section 14 of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev. Acts, page 823;

And it...

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