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UNITED STATES v. THE LEDERER TERMINAL W. COMPANY

No. 9474.

139 F.2d 679 (1943)

UNITED STATES v. THE LEDERER TERMINAL WAREHOUSE COMPANY.

Circuit Court of Appeals, Sixth Circuit.

November 30, 1943.

Attorney(s) appearing for the Case

William B. Waldo, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, A. F. Prescott, and Paul S. McMahon, all of Washington, D. C., Don C. Miller and F. B. Kavanagh, both of Cleveland, Ohio, on the brief), for appellant.

Irwin N. Loeser, of Cleveland, Ohio (Mooney, Hahn, Loeser, Keough & Freedheim and Irwin N. Loeser, all of Cleveland, Ohio, on the brief), for appellee.

Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.

MARTIN, Circuit Judge.

The appellee paid a deficiency in its excess profits tax for 1934 assessed by the Commissioner of Internal Revenue on the basis of the original declared value of its capital stock. The Commissioner rejected, as the basis, a higher declared value in an amended capital stock tax return, filed by the taxpayer on August 31, 1934, within the time allowed for filing the original return. This ruling of the Commissioner was unquestionably erroneous...

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