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CHURCH'S ENGLISH SHOES, LTD. v. COMMISSIONER OF INT. REV.

No. 140, Docket 23764.

229 F.2d 957 (1956)

CHURCH'S ENGLISH SHOES, Ltd., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided February 7, 1956.

Attorney(s) appearing for the Case

Paul V. Wolfe, New York City (William F. Mosca, Brooklyn, N. Y., of counsel), for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson and Louise Foster, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before CLARK, Chief Judge, and MEDINA and WATERMAN, Circuit Judges.

PER CURIAM.

Petitioner, engaged in the business of selling imported shoes at retail, purchased from its parent company in 1935 a shipment of shoes on credit. The invoice cost of the shoes in pounds sterling was 2,482-3-2. The equivalent in dollars at the then rate of exchange was $12,063.30; and petitioner took the goods into inventory at that amount. The shoes were sold in due course not later than 1937 and it does not appear whether this particular shipment was...

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