United Shoe Machinery Corp. v. White

In this case we held the Commissioner’s original assessment correct as against his own attempted repudiation of it on the British taxes paid by the plaintiff and against the plaintiff’s contention that he erred in bringing taxes deemed to have been -paid under section 238(e) into the limitation -on credits contained in section 238(a), Revenue Acts 1921, 1924, and 1926, 42 Stat. 258, 43 Stat. 286, and 44 Stat. 44. We accordingly directed judgments for the defendant. The Shoe Machinery Corporation asks that its judgments be modified so as to return the cases to the District Court for further…