BROWN SHOE CO. v. COMMISSIONER

No. 445.

339 U.S. 583 (1950)

BROWN SHOE CO., INC. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 15, 1950.


Attorney(s) appearing for the Case

Charles B. McInnis argued the cause for petitioner. With him on the brief was Ernest M. Callomon.

Harry Marselli argued the cause for respondent. With him on the brief were Solicitor General Perlman, Assistant Attorney General Caudle, Stanley M. Silverberg, Ellis N. Slack and Lee A. Jackson.


MR. JUSTICE CLARK delivered the opinion of the Court.

This proceeding seeks redetermination of petitioner's excess profits tax, computed by the invested capital method, for the fiscal years ended 1942 and 1943.1 The issues arise from the payment of cash and the transfer of other property to petitioner by certain community groups as an inducement to the location or expansion of petitioner's factory...

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