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SECURITY MILLS CO. v. COMM'R.

No. 276.

321 U.S. 281 (1944)

SECURITY FLOUR MILLS CO. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided February 28, 1944.

Attorney(s) appearing for the Case

Messrs. Robert C. Foulston and John F. Eberhardt for petitioner.

Mr. J. Louis Monarch, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key and Bernard Chertcoff were on the brief, for respondent.

Messrs. J.B. Faegre and Hayner N. Larson filed a brief on behalf of the Russell-Miller Milling Co., as amicus curiae, urging reversal.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

The Circuit Court of Appeals has held1 that the Board of Tax Appeals erred in deciding2 that the petitioner was entitled, in reporting its income tax for the year 1935, to deduct payments made by it in 1936, 1937, and 1938. Because of a conflict of decision3 we granted certiorari.

The petitioner, which conducts a flour...

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