District Court, W.D. Pennsylvania July 9, 1925, No. 3114 (Electric Reduction Co. v. Lewellyn)

SCHOONMAKER, District Judge.

This is an action at law to recover income and profit taxes paid by plaintiff for the year *921918. It involves an interpretation of the Revenue Act of 1918, § 234 (a) (4) and (5) being Comp. St. Ann. Supp. 1919, § 6336%pp, whieh provides:

“Section 234.