Dodge Bros. v. United States

CHESNUT, District Judge.

In these four suits the plaintiff, Dodge Brothers, Inc., a Maryland corporation heretofore engaged in the manufacture and sale of automobiles, is seeking recovery of alleged overpayments of income taxes for the years 1925 to 1928, both inclusive. Different amounts are claimed for the several years but the aggregate is $2,366,630.-72 with interest. The contention of the plaintiff is that the overpayments resulted from the refusal of the Commissioner of Internal Revenue to allow as deductions from gross income for the respective years two items; (1) the amount of…