This case was heard on demurrer to the plaintiff's amended declaration. The following material facts are alleged:
The plaintiff is a Massachusetts corporation engaged in the manufacture and sale of webbing. It has kept its accounts and prepared its returns on an accrual basis. It filed an income tax return for the year 1921 on the regular form prescribed by the Commissioner of Internal...
Let's get started

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.