Duquesne Steel Foundry Co. v. Commissioner of Internal Revenue
Decision Date | 16 June 1930 |
Docket Number | No. 4293.,4293. |
Parties | DUQUESNE STEEL FOUNDRY CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. |
Court | U.S. Court of Appeals — Third Circuit |
Wm. F. Knox and Moorhead & Knox, all of Pittsburgh, Pa., for petitioner.
G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Asst Attys. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
Before BUFFINGTON and WOOLLEY, Circuit Judges, and SCHOONMAKER, District Judge.
The question involved in this tax case is: "Where the Commissioner of Internal Revenue has determined that the petitioner is not entitled to have its profits tax deduction specially fixed under the provisions of section 210 of the Revenue Act of 1917, and such determination has been affirmed by the Board of Tax Appeals, may it be reviewed by this court in the absence of fraud or other irregularity?"
In Cramer and King Company v. Commissioner of Internal Revenue, 41 F.(2d) 24, this same question was before this court, and it there held:
Such being the case, the order made by the Board of Tax Appeals is affirmed.
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