HARDING GLASS CO. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12767, 12799.

142 F.2d 41 (1944)

HARDING GLASS CO. v. COMMISSIONER OF INTERNAL REVENUE. HANNEGAN, Com'r of Internal Revenue, v. HARDING GLASS CO.

Circuit Court of Appeals, Eighth Circuit.

April 12, 1944.


Attorney(s) appearing for the Case

Joseph R. Brown, of Fort Smith, Ark., for Harding Glass Company.

Warren P. Wattles, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen Goodner, Sp. Assts. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before SANBORN, THOMAS, and RIDDICK, Circuit Judges.


RIDDICK, Circuit Judge.

These petitions to review a decision of the Tax Court of the United States involve deficiencies determined by the Commissioner in income taxes reported by the taxpayer, Harding Glass Company, for the years 1936 and 1937.

In No. 12,767 the question is whether the taxpayer, under any one of several written contracts executed by it prior to May 1, 1936, is entitled to the credit allowed under section 26(c) (1) of the Revenue Act of 1936...

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