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ANKETELL LUMBER & COAL CO. v. UNITED STATES

No. J-554.

1 F.Supp. 724 (1932)

ANKETELL LUMBER & COAL CO. v. UNITED STATES.

Court of Claims.

November 14, 1932.

Attorney(s) appearing for the Case

L. L. Hamby, of Washington, D. C., for plaintiff.

Lisle A. Smith, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Henry C. Clark and Herbert S. Fessenden, both of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

WHALEY, Judge.

This is a suit to recover income and excess-profits taxes in the amount of $10,529.74 for the calendar years 1919, 1920, and 1921, which are alleged to have been erroneously assessed and collected under the provisions of the Revenue Acts of 1918 and 1921 (40 Stat. 1057 and 42 Stat. 227). The plaintiff claims that by reason of the failure of the Commissioner of Internal Revenue to include, as invested capital, certain amounts alleged to be accounts receivable...

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