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BOSTON MOLASSES CO. v. COMMISSIONER OF INTERNAL REV.

No. 4073.

155 F.2d 45 (1946)

BOSTON MOLASSES CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

April 17, 1946.

Attorney(s) appearing for the Case

Bernard E. Brandes, of New York City (Morton L. Deitch and Stroock & Stroock & Lavan, all of New York City, of Counsel), for petitioner for review.

S. Dee Hanson, Sp. Asst. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., for Commissioner.

Before MAGRUDER, MAHONEY and WOODBURY, Circuit Judges.

WOODBURY, Circuit Judge.

This is a petition for review of a decision of the Tax Court of the United States assessing a deficiency of $3,522.83 in the petitioner's income tax for its fiscal year ending June 30, 1941. The question presented is whether under § 23(f) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 23(f),1 the taxpayer may deduct $14,668.35, the unrecovered balance of the cost of a certain bulkhead

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