NILES BEMENT POND CO.

v.

UNITED STATES

Citator

Cited By

• Lucas v. Kan. City Structural Steel Co., 281 U.S. 264 (U.S. 1930)
  …ory by $117,113.61. The Board of Tax Appeals sustained the Commissioner’s action. 11 B. T. A. 877. Its decision was reversed by the United States Circuit Court of Appeals for the Eighth Circuit. 33 F. (2d) 53. This Court granted writs of certiorari, 280 U. S. 543. Section 203 of the Revenue Act of 1918, Feb. 24, 1919, c. 18, 40 Stat. 1057, 1060, provides: “That whenever in the opinion of the Commissioner the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventorie…
• Niles Bement Pond Co. v. United States, 281 U.S. 357 (U.S. 1930)
  …Mr. Justice Stone delivered the opinion of the Court. This case is here on certiorari, 280 U. S. 543, to review a- judgment of the Court of Claims denying recovery of a' part of petitioner’s income and excess profits taxes for the year 1918, alleged to have been illegally exacted. 67 Ct. Cls. 693. Petitioner is a New Jersey corporation having an of…