United States Court of Claims May 8, 1933, No. J-570 (Schoellkopf Aniline & Chemical Works, Inc. v. United States)

LITTLETON, Judge.

The question in this case is whether plaintiffs are entitled to recover a tax assessed and collected for 1918 on an item of $713,558.10 received in that year from a sale which was consummated in 1917.