Case Name: THE WINCHESTER MANUFACTURING COMPANY v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1939-12-18
Citations: 90 Ct. Cl. 683
Docket Number: No. 42518
Parties: THE WINCHESTER MANUFACTURING COMPANY v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 90
Pages: 683–683

Head Matter:
THE WINCHESTER MANUFACTURING COMPANY v. THE UNITED STATES
[No. 42518]
[88 C. Cls. 89; 308 U. S. 621]

Opinion:
Income and profits tax; amendment to claim for refund filed after time limit; valuation of inventory.
Judgment for plaintiff November 14, 1938; plaintiff's motion for new trial overruled March 6,1939; plaintiff's second motion for new trial overruled May 29,1939.
Petition for writ of certiorari denied by the Supreme Court December 18, 1939.