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LUCAS v. AMERICAN CODE CO.

No. 67.

280 U.S. 445 (1930)

50 S.Ct. 202

74 L.Ed. 538

LUCAS, COMMISSIONER OF INTERNAL REVENUE, v. AMERICAN CODE COMPANY, INC.

Supreme Court of United States.

Decided February 24, 1930.

Attorney(s) appearing for the Case

Solicitor General Hughes, with whom Attorney General Mitchell, Assistant Attorney General Willebrandt, Messrs. Alfred A. Wheat, Sewall Key and John Vaughan Groner, Special Assistants to the Attorney General, C.M. Charest, General Counsel, and P.S. Crewe, Special Attorney, Bureau of Internal Revenue, were on the briefs, for petitioner.

Mr. Clark H. Hebner for the respondent.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

When the income-tax return for 1919, of the American Code Company, Inc., was being audited in 1925, the Company filed with the Commissioner of Internal Revenue a claim for a refund based upon its failure to deduct from its 1919 gross income the amount for which judgment was recovered against it in 1922, on a contested liability for a breach of contract in 1919. The Commissioner of Internal Revenue rejected the...

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