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BURNET v. INDUSTRIAL ALCOHOL CO.

No. 109.

282 U.S. 646 (1931)

51 S.Ct. 265

75 L.Ed. 592

BURNET, COMMISSIONER OF INTERNAL REVENUE, v. NATIONAL INDUSTRIAL ALCOHOL COMPANY, INCORPORATED.

Supreme Court of United States.

Decided February 24, 1931.

Attorney(s) appearing for the Case

Mr. Claude R. Branch, Special Assistant to the Attorney General, with whom Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Sewall Key, J. Louis Monarch and John MacC. Hudson, Special Assistants to the Attorney General, and Clarence M. Charest, General Counsel, Bureau of Internal Revenue, and Robert L. Williams, Special Attorney, were on the brief, for petitioner.

Mr. R.M. O'Hara for respondent.

MR. JUSTICE BUTLER delivered the opinion of the Court.

The Board of Tax Appeals affirmed the Commissioner's determination of deficiencies in respondent's income and profits taxes for fiscal years ending May 31, 1919, and 1920. The taxpayer claimed allowances for obsolescence, resulting from prohibition legislation, of a part of a building. It was denied. 7 B.T.A. 1241. The Court of Appeals reversed. 38 F.2d...

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