United States Court of Claims June 1, 1936, No. H-455 (United States Gear Corp. v. United States)

BOOTH, Chief Justice.

This tax case involves an issue of fact. The suit is brought under the. provisions of subdivision 3 of section 900 of the Revenue Acts of 1918 and 1921, and subdivision 3 of section 600 of the Revenue Act of 1924 (43 Stat. 322). The acts of 1918 and 1921 (40 Stat. 1122; 42 Stat. 291) are in part as follows:

“Sec. 900.