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NATIONAL BRASS WORKS v. COMMISSIONER OF INT. REV.

No. 12295.

182 F.2d 526 (1950)

NATIONAL BRASS WORKS, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

May 23, 1950.

Attorney(s) appearing for the Case

Todd W. Johnson, Donald C. McGovern and Edward D. Robertson, Los Angeles, Cal., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, and I. Henry Kutz, Sp. Assts. to Atty. Gen., for respondent.

Randolph E. Paul, Washington, D. C. (Louis Eisenstein and Louis F. Oberdorfer, Washington, D. C., of counsel), for Pacific Mills, as amicus curiæ

Before STEPHENS, ORR and POPE, Circuit Judges.

STEPHENS, Circuit Judge.

Petitioner, National Brass Works, Inc., asks us to review a decision of the Tax Court in deficiency redetermination proceedings. The Tax Court found that the Commissioner of Internal Revenue's determination of a deficiency in petitioner's corporate income tax for the year 1944 was correct.

The controversy is over the allowability of a business expense claimed by petitioner under Section 23(a) (1) (A), Internal Revenue Code, 26 U.S...

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