McKeesport Tin Plate Co. v. Heiner

GIBSON, District Judge.

On July 3, 1933, judgment for the defendant was ordered in each of the above eases. Later counsel for the plaintiff moved for a new trial, and the eases have been reargued. Exhaustive briefs have been submitted by counsel, and we have endeavored to carefully review the matters involved.

Counsel for the plaintiff take special exception to the following excerpt from the opinion: “As stated, Congress has given the Commissioner great power in the matter of amortization, and, since originally conferring that power, has taken no action to curb or confine it. For ten years the…