Seiberling Rubber Co. v. Evatt

ENTRY

This cause came on to be heard upon the,appeal of the Seiberling Rubber Company from certificates of assessment made by the tax commissioner for the years 1938 and 1939. Said cause was heard upon the transcript of proceedings *502before the tax commissioner, the evidence and arguments and briefs of counsel. The errors claimed in said assessments are as follows:

1. The tax commissioner erroneously disallowed as deductions from credits for the years 1938 and 1939 the sums of $16,374.75 and $38,478.36, respectively, out of the reserves set up and claimed by appellant.

2. The tax commissioner…