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STEVENS MFG. CO. v. UNITED STATES

No. 42008.

8 F.Supp. 720 (1934)

STEVENS MFG. CO. v. UNITED STATES.

Court of Claims.

November 5, 1934.

Attorney(s) appearing for the Case

Howe P. Cochran, of Washington, D. C., for plaintiff.

George H. Foster, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States.

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

GREEN, Judge.

For the years 1919, 1920, and 1921, plaintiff filed its returns and paid its taxes on a calendar-year basis. For the year 1921, the Commissioner of Internal Revenue proposed a deficiency and the plaintiff appealed to the Board of Tax Appeals on the ground that the Commissioner erroneously computed the tax by determining its income on a calendar-year basis. On the evidence presented the Board held that the taxpayer...

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