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EDWARD CRUMP, JR., INC. v. COMMISSIONER OF INTERNAL REV.

No. 9609.

169 F.2d 725 (1948)

EDWARD CRUMP, Jr., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals Third Circuit.

Decided August 23, 1948.

Attorney(s) appearing for the Case

Sidney B. Gambill, of Pittsburgh, Pa. (W. A. Seifert, William Wallace Booth, Norman D. Keller, and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for petitioner.

Harry Marselli, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key and George A. Stinson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before BIGGS, McLAUGHLIN, and KALODNER, Circuit Judges.

McLAUGHLIN, Circuit Judge.

The question involved in this appeal is whether, under the particular facts of the case, the taxpayer in its excess profits return for 1942 was entitled to elect to compute the income from a long-term contract on a percentage of completion method of accounting in accordance with Section 736 (b) of the Internal Revenue Code, 26 U.S. C.A.Int.Rev.Code, § 736(b).1

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