The Cappel House Furnishing Company v. United States

SIMONS, Chief Judge.

The appeal is from a judgment denying the appellant’s claim for a refund of corporate excess profit taxes and involves the interpretation and application of statutes dealing with the accrual method of computation and special statutory provisions for the computation of tax liability on installment sales. The case was tried to the court without a jury, submitted upon pleadings, stipulations, evidence and briefs and from a judgment dismissing the complaint the taxpayer brought this appeal.

The appellant is a corporation of the state of Ohio, operating a retail furniture…