United States v. Amalgamated Sugar Co.

BRATTON, Circuit Judge.

Acting under the provisions of section 274 of the Revenue Act of 1924 (43 Stat. 297, 26 USCA §§ 1048-1051 notes, 1052, 1053 note, 1054), the Commissioner of Internal Revenue laid a deficiency income and excess profits tax of $210,810.56 for the year 1918 against the Amalgamated Sugar Company, hereinafter called the company, a corporation organized under the laws of the state of Utah, with its domicile at Ogden within that state. The company manufactures, refines, and sells beet sugar at wholesale. Throughout its existence it has consistently and uniformly kept its books…