Brewster & Co. v. United States

Court of Claims

Brewster & Co. v. United States

10 F. Supp. 137, 80 Ct. Cl. 688, 15 A.F.T.R. (P-H) 466, 1935 U.S. Ct. Cl. LEXIS 287

CourtUnited States Court of Claims

DecidedMarch 4, 1935

DocketNo. K-249

StatusPublished

This text of 10 F. Supp. 137 (Brewster & Co. v. United States) is published on Counsel Stack Legal Research, covering United States Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Brewster & Co. v. United States, 10 F. Supp. 137, 80 Ct. Cl. 688, 15 A.F.T.R. (P-H) 466, 1935 U.S. Ct. Cl. LEXIS 287 (cc 1935).

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Opinion

LITTLETON, Judge.

The evidence in this case is not sufficient to enable the court to find facts suffficient to raise the legal questions presented by plaintiff. The competent evidence of record does not show the amount of tax imposed by the statute upon the manufacturer of the chassis which plaintiff claims as a credit against the additional taxes collected under the Revenue Act of 1921.

With respect to the period under the Revenue Act of 1924/the evidence does not establish that plaintiff’s records disclose the selling price of the automobile bodies manufactured by it. There was therefore no way for the Commissioner of Internal Revenue to determine whether or not the plaintiff had paid the correct amount of the tax. [139]*139The only evidence before the court shows that plaintiff’s records, with few exceptions, disclose only the total selling prices of the complete automobiles.

In these circumstances plaintiff cannot recover, and the petition must be dismissed. It is so ordered.

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LITTLETON, Judge.

The evidence in this case is not sufficient to enable the court to find facts suffficient to raise the legal questions presented by plaintiff. The competent evidence of record does not show the amount of tax imposed by the statute upon the manufacturer of the chassis which plaintiff claims as a credit against the additional taxes collected under the Revenue Act of 1921.

With respect to the period under the Revenue Act of 1924/the evidence does not establish that plaintiff’s records disclose the selling price of the automobile bodies manufactured by it. There was therefore no way for the Commissioner of Internal Revenue to determine whether or not the plaintiff had paid the correct amount of the tax. [139]*139The only evidence before the court shows that plaintiff’s records, with few exceptions, disclose only the total selling prices of the complete automobiles.

In these circumstances plaintiff cannot recover, and the petition must be dismissed. It is so ordered.

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Bluebook (online)

10 F. Supp. 137, 80 Ct. Cl. 688, 15 A.F.T.R. (P-H) 466, 1935 U.S. Ct. Cl. LEXIS 287, Counsel Stack Legal Research, https://law.counselstack.com/opinion/brewster-co-v-united-states-cc-1935.