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V. LOEWERS GAMBRINUS BREWERY CO. V. ANDERSON, 282 U. S. 638 (1931)

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U.S. Supreme Court

V. Loewers Gambrinus Brewery Co. v. Anderson, 282 U.S. 638 (1931)

V. Loewers Gambrinus Brewery Co. v. Anderson

No. 352

Argued January 22, 1931

Decided February 24, 1931

282 U.S. 638

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE SECOND CIRCUIT

In calculating its net income and profits taxes for the years 1918 and 1919, a brewing company was entitled, under § 234(a)(7) of the Revenue Act of 1918, to a reasonable allowance for obsolescence of chanrobles.com-red

Page 282 U. S. 639

its buildings resulting from the imminence and taking effect of prohibition. Clarke v. Haberle Brewing Co., 280 U. S. 384, distinguished. P. 282 U. S. 641.

42 F.2d 216 reversed.

District court affirmed.


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