Supreme Court of the United States January 5, 1931, 40 (Fawcus MacHine Co. v. United States)

*377

Mr. Justice Roberts

delivered the opinion of the Court.

Certiorari was granted to the Court' of Claims to review a judgment in favor of the United States in an action to recover an alleged overpayment of excess profits tax for the calendar year 1919. The petitioner, a corporation, kept its books and made its returns of income and excess profits taxes on the accrual basis.