United States Court of Claims April 6, 1931, No. F—342 (Mt. Vernon Car Mfg. Co. v. United States)

PER CURIAM.

Tbe plaintiff presented tbe identical question involved in this ease to tbe Board of Tax Appeals in contesting an alleged deficiency tax for tbe calendar year 1921. Tbe Board of Tax Appeals in a written opinion announced October 5, 1928 (13 B. T. A. 810), granted tbe plaintiff’s contentions and entered judgment accordingly.