1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 13 F.Supp.
  5. 13 F.Supp. 61 (1936)
 

TROJAN POWDER CO. v. UNITED STATES

No. 42086.

13 F.Supp. 61 (1936)

TROJAN POWDER CO. v. UNITED STATES.

Court of Claims.

January 6, 1936.

Attorney(s) appearing for the Case

Warren W. Cunningham, of New York City (Chester M. Patterson, of New York City, on the brief), for plaintiff.

Guy Patten, 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.

LITTLETON, Judge.

Section 203 of the Revenue Act of 1918 (40 Stat. 1060) provides for the use of inventories whenever in the opinion of the Commissioner of Internal Revenue they are necessary in order correctly to determine the income of the taxpayer and also authorizes the Commissioner to prescribe the basis upon which the inventories should be taken. Accordingly, the Commissioner on April 17, 1919, published Art. 1582, Regs. 45, which provided that inventories must...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases