FORT PITT BREWING CO. v. COMMISSIONER OF INTERNAL REV.

No. 11133.

210 F.2d 6 (1954)

FORT PITT BREWING CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided February 11, 1954.

Rehearing Denied March 11, 1954.


Attorney(s) appearing for the Case

R. J. Cleary, Pittsburgh, Pa. (James H. Beal, Sidney B. Gambill, Robert F. Banks, Pittsburgh, Pa., on the brief), for petitioner.

Carolyn R. Just, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before GOODRICH, STALEY and HASTIE, Circuit Judges.


HASTIE, Circuit Judge.

We are asked to decide whether, in the particular circumstances of this case, Section 41 of the Internal Revenue Code justified the Commissioner of Internal Revenue in making "adjustments" of the Fort Pitt Brewing Company's gross income for 1942 and 1943, adding to income the amount of the net increase during each taxable year of the taxpayer's accounting "Reserve for Returnable Containers".

Section 41 provides that "if the method [of...

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