Court of Claims, 1931

Mt. Vernon Car Mfg. Co. v. United States

Court of Claims · Decided April 6, 1931

48 F.2d 449; 5 U.S. Tax Cas. (CCH) 1485 (Federal Reporter, Second Series)

Counsel

Russell A. McNair, of Detroit, Mich. (Goodenough, Voorhies, Long & Ryan, of Detroit, Mich., on the brief), for plaintiff., Ralph C. Williamson, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Opinion of the Court

PER CURIAM.

Tbe plaintiff presented tbe identical question involved in this ease to tbe Board of Tax Appeals in contesting an alleged deficiency tax for tbe calendar year 1921. Tbe Board of Tax Appeals in a written opinion announced October 5, 1928 (13 B. T. A. 810), granted tbe plaintiff’s contentions and entered judgment accordingly. Thereafter tbe Commissioner of Internal Revenue acquiesced in the holdings of tbe Board of Tax Appeals. No reason has been advanced in this case why we should disturb the opinion of the Board of Tax Appeals, and judgment for tbe plaintiff is entered accordingly.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.