Aluminum Castings Co. v. Routzahn

Petitioner, a manufacturer of metal castings, brought suit in the District Court for Northern Ohio to .recover income and excess profits taxes assessed and paid for the calendar year 1917. Right to recover was asserted on the sole ground that a munitions tax levied under Title III of the Revenue Act of 1916, c. 463,39 Stat. 756, 780, which became due and was paid by petitioner in 1917, was *95correctly deducted from gross income in petitioner’s tax return for that year. The Commissioner, rejecting this contention, deducted the tax from gross income for 1916, the year when it accrued, see United…