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FAWCUS MACHINE CO. v. UNITED STATES

No. 40.

282 U.S. 375 (1931)

51 S.Ct. 144

75 L.Ed. 397

FAWCUS MACHINE COMPANY v. UNITED STATES.

Supreme Court of United States.

Decided January 5, 1931.

Attorney(s) appearing for the Case

Mr. James S.Y. Ivins, with whom Messrs. Kingman Brewster and Felix T. Smith were on the brief, for petitioner.

Mr. Claude R. Branch, Special Assistant to the Attorney General, with whom Solicitor General Thacher, Assistant Attorney General Rugg, and Messrs. Lisle A. Smith, H. Brian Holland, and Erwin N. Griswold were on the brief, for the United States.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

Certiorari was granted to the Court of Claims to review a judgment in favor of the United States in an action to recover an alleged overpayment of excess profits tax for the calendar year 1919. The petitioner, a corporation, kept its books and made its flreturns of income and excess profits taxes on the accrual basis. In its return for the year ended December 31, 1919...

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