Aluminum Castings Co. v. Routzahn

WESTENHAVER, District Judge.

This action is to recover back taxes paid under protest. All jurisdictional conditions precedent are admitted. Jury trial has been waived in writing. The controversy involves the year in which should be deducted certain taxes on munitions manufactured by plaintiff. The answer turns on the proper construction of sections 12 (a) and 13 (d), Internal Revenue Act of 1916 (39 Stat. 767, 771). This act was passed and became effective September 9, 1916. During the remainder of that year, plaintiff manufactured and sold munitions, from which it derived certain profits, the…