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GOOCH MILLING & ELEVATOR CO. v. UNITED STATES

No. 47004.

75 F.Supp. 474 (1948)

GOOCH MILLING & ELEVATOR CO. v. UNITED STATES.

Court of Claims.

February 2, 1948.

Attorney(s) appearing for the Case

F. W. McReynolds, of Washington, D. C., for plaintiff.

John W. Hussey, of Washington, D. C., and Sewall Key, Acting Asst. Atty. Gen. (Robert N. Anderson and Andrew D. Sharpe, both of Washington, D. C., on the brief), for defendant.

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

LITTLETON, Judge.

Plaintiff seeks to recover an overpayment of $7,935.58 income tax for 1935 on account of certain inventory adjustments which were made in its returns for the fiscal years ended June 30, 1935, and June 30, 1936. The principal question involved is as to the applicability of Section 820 of the Revenue Act of 1938, 52 Stat. 447, 581, Section 3801 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, §...

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