J. I. CASE CO. v. UNITED STATES

No. 46128.

65 F.Supp. 464 (1946)

J. I. CASE CO. v. UNITED STATES.

Court of Claims.

May 6, 1946.


Attorney(s) appearing for the Case

J. Marvin Haynes, of Washington, D. C. (Clark M. Robertson, of Milwaukee, Wis., and Robert H. Montgomery, of Washington, D. C., on the brief), for plaintiff.

J. A. Rees, of Washington, D. C., and Sewall Key, Acting Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.


WHITAKER, Judge.

This suit involves plaintiff's right to deduct from its income for the first ten months of 1937 certain ad valorem taxes paid in 1938.

Prior to 1937 plaintiff made its income tax returns on a calendar year basis. On September 10, 1937, it asked permission to file its future returns on the basis of a fiscal year ending on October 31. This permission was granted by the Commissioner of Internal Revenue.

In its return for the ten-month...

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