The CAPPEL HOUSE FURNISHING COMPANY, Appellant,
v.
UNITED STATES of America, Appellee.
United States Court of Appeals Sixth Circuit.https://leagle.com/images/logo.png
May 20, 1957.
May 20, 1957.
Attorney(s) appearing for the Case
Hugh E. Wall, Jr., Dayton, Ohio (Iddings, Jeffrey & Donnelly, Dayton, Ohio, Coolidge, Wall & Wood, Dayton, Ohio, on the brief), for appellant.
Melvin L. Lebow, Washington, D. C. (Charles K. Rice, Lee A. Jackson, and Hilbert P. Zarky, Washington, D. C., Hugh K. Martin and James E. Rambo, U. S. Attys., Dayton, Ohio, on the brief), for appellee.
Before SIMONS, Chief Judge, and ALLEN and MILLER, Circuit Judges.
United States Court of Appeals Sixth Circuit.
SIMONS, Chief Judge.
The appeal is from a judgment denying the appellant's claim for a refund of corporate excess profit taxes and involves the interpretation and application of statutes dealing with the accrual method of computation and special statutory provisions for the computation of tax liability on installment sales. The case was tried to the court without a jury, submitted upon pleadings, stipulations, evidence and...
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