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AUTOMATIC CIGARETTE S. CORP. v. COMMISSIONER OF I. REV.

No. 7152.

234 F.2d 825 (1956)

AUTOMATIC CIGARETTE SALES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided June 5, 1956.

Attorney(s) appearing for the Case

Thurman Hill, Washington, D. C. (Arthur J. Swanick, Washington, D. C., on the brief), for petitioner.

Homer R. Miller, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

SOPER, Circuit Judge.

This case involves deficiencies in income, declared value excess profits and excess profit taxes for the year 1944, in the sum of $132,725.14. The principal questions for decision concern (1) the inclusion in the taxpayer's income of the sum of $73,246 paid by the taxpayer in fines for the illegal operation of slot machines in Wheeling, West Virginia and (2) the amount allowed by the Commissioner of...

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