Case: BREWSTER & CO., INC., v. THE UNITED STATES
Abbreviation: Brewster & Co. v. United States
Decision Date: 1935-03-04
Docket Number: No. K-249
Citation: 80 Ct. Cl. 688
Volume: 80
Reporter: United States Court of Claims Reports
Court: United States Court of Claims
Jurisdiction: United States
Parties: BREWSTER & CO., INC., v. THE UNITED STATES
Judges: Whaley, Judge; Williams, Judge; Green, Judge; and Booth, Chief Justice, concur.
Pages: 688–692

Head Matter:
BREWSTER & CO., INC., v. THE UNITED STATES
[No. K-249.
Decided March 4, 1935]
Mr. George M. Wilmeth for the plaintiff.
Mr. John W. Blalock, with whom was Mr. Assistant Attorney General Frank J. Wideman, for the defendant.

Opinion:
Littleton, Judge,
delivered the opinion of the court:
The evidence in this case is not sufficient to enable the court to find facts sufficient 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 Bevenue Act of 1921.
With respect to the period under the Bevenue 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 Bevenue to determine whether or not the plaintiff had paid the correct amount of the tax. The 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.
Whaley, Judge; Williams, Judge; Green, Judge; and Booth, Chief Justice, concur.