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