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SIRIAN LAMP CO. v. MANNING

36 F.Supp. 539 (1941)

SIRIAN LAMP CO. v. MANNING, Collector of Internal Revenue.

District Court, D. New Jersey.

January 24, 1941.

Attorney(s) appearing for the Case

Charles G. Hodgins, of Hackensack, N. J. (Howe P. Cochran, of Washington, D. C., of counsel) for plaintiff.

William F. Smith, U. S. Atty., of Trenton, N. J., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Carl J. Marold, Sp. Assts. to Atty. Gen., for the Government.

FORMAN, District Judge.

Plaintiff filed its income tax return for the year 1929 and paid the tax shown to be due thereon. Thereafter, the Commissioner of Internal Revenue assessed a deficiency in tax for the year 1929 in the amount of $8,330.17, together with interest of $2,626.83, or a total of $10,959. The assessment of this deficiency resulted from the inclusion in the plaintiff's income of a single item of $94,440.86...

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