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COOPERSTOWN CORP. v. COMMISSIONER OF INTERNAL REV.

No. 8188.

144 F.2d 693 (1944)

COOPERSTOWN CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided January 19, 1944.

Reargued April 3, 1944.

Decided August 30, 1944.

Writ of Certiorari Denied November 13, 1944.

Attorney(s) appearing for the Case

Lewis A. Spence and Alexander B. Siegel, both of New York City, for petitioner.

Warren F. Wattles and Louis J. Monarch, both of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before BIGGS, JONES, and GOODRICH, Circuit Judges.

Writ of Certiorari Denied November 13, 1944. See 65 S.Ct. 131.

JONES, Circuit Judge.

The facts material to the question raised by the pending petition for review were found by the Board of Tax Appeals as stipulated by the parties. The findings show the following situation.

The corporate petitioner kept its books on a cash receipts and disbursements basis and made its returns for federal tax purposes on that...

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