OHMER REGISTER CO. v. COMMISSIONER OF INT. REV.

No. 9091.

131 F.2d 682 (1942)

OHMER REGISTER CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

November 30, 1942.


Attorney(s) appearing for the Case

Guy H. Wells, of Dayton, Ohio (Wellmore B. Turner, Guy H. Wells, and E. H. & W. B. Turner, all of Dayton, Ohio, on the brief), for petitioner.

L. W. Post, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Newton K. Fox, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before HAMILTON, MARTIN, and McALLISTER, Circuit Judges.


MARTIN, Circuit Judge.

The taxpayer, Ohmer Register Company, has petitioned for review of the decision of the United States Board of Tax Appeals determining deficiencies in income taxes and excess profit taxes for the calendar year 1936. The petitioner is an Ohio corporation engaged in the business of selling cash registers and other products manufactured by the Ohmer Fare Register Co., a corporation which owns all of petitioner's capital stock.

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