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HANNA FURNACE CORPORATION v. UNITED STATES

No. 43293.

31 F.Supp. 136 (1940)

HANNA FURNACE CORPORATION v. UNITED STATES.

Court of Claims.

February 5, 1940.

Attorney(s) appearing for the Case

Ralph Ulsh, of Buffalo, N. Y. (Slee, O'Brian, Hellings & Ulsh, of Buffalo, N. Y., on the brief), for plaintiff.

S. E. Blackham, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, Sp. Assts. to Atty. Gen., on the brief), for defendant.

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

WHITAKER, Judge.

Plaintiff's suit is based on two grounds: (1) It alleges that the Commissioner, in computing the taxpayer's liability for 1918, erroneously decreased its invested capital by deducting in prior years depreciation on certain of its blast furnaces prior to the time they had been completed and put in operation; and (2) that no deduction was taken for depreciation on the linings of its blast furnaces in the taxable year.

The defendant defends on...

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