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UNITED STATES v. F. W. FITCH CO.

No. 12749.

141 F.2d 380 (1944)

UNITED STATES v. F. W. FITCH CO.

Circuit Court of Appeals, Eighth Circuit.

March 29, 1944.

Attorney(s) appearing for the Case

Frederic G. Rita, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and A. F. Prescott, Sp. Assts. to the Atty. Gen., Maurice F. Donegan, U. S. Atty., of Des Moines, Iowa, and Cloid I. Level, Asst. U. S. Atty., of Des Moines, Iowa, and William R. Sheridan, Asst. U. S. Atty., of Keokuk, Iowa, on the brief), for appellant.

Arnold F. Schaetzle and Richard E. Williams, both of Des Moines, Iowa (Haemer Wheatcraft, of Des Moines, Iowa, on the brief), for appellee.

Before SANBORN, THOMAS, and RIDDICK, Circuit Judges.

SANBORN, Circuit Judge.

The question presented by this appeal is whether § 619(a) of the Revenue Act of 1932, c. 209, 47 Stat. 169, 267, 26 U.S.C.A. Int.Rev.Acts, page 618, authorized the deduction of advertising and selling expenses in computing the price upon which the manufacturers' excise tax imposed by § 603 of the Act, c. 209, 47 Stat. 169, 261, 26 U.S.C.A. Int.Rev.Acts, page 608, is based.

Section 603 of the Revenue Act of 1932 imposed an...

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