Briggs Mfg. Co. v. United States

THOMAS, District Judge.

The plaintiff, a Connecticut corporation, seeks by this petition to recover the sum of $54,277.07, income and excess profits taxes for 3918, or such amount as the court shall determine to bo the reasonable deduction for the amortization of the cost of its acquired war facilities. During the wax and subsequently, its manufacturing plant and principal place of business was in Voluntown, Conn. In .1918 the plaintiff was manufacturing cotton yam, cotton cloth, tire fabric, and tent duck, and a substantial part of its product contributed to the prosecution of the war with…