Page 28, 1940. settie the May Nevenue of Internal Commissioner Twos you suit, | "Reference to your is made were trying letter of we In February, 1939, while wrote us as follows! to February bee: the 6, 1939, inquiring whether a determination has made of the price under section 619 (b) (2) of Revenue Act of 1932 payment of tax on i, S. Browning Company, You are advised ferred to the office of Internal Revenue, may be made to that of sale by shot-guns Louis, St. basis the forms which the for the d. M. Nissouri. & that this matter has been re~ of the Chief Younsel, Bureau in order that a determination as to whether section is (2) (b) 619 applicable, end also to permit the application of uniform principles in adjusting the tax liability for the pericd in suit and for the period subsequent been offer covered by the So far as we have taken by you; in fact, of the Arms Browning suit." action has since we submitted the been informed, no et about the time Company to were told in Washington that no action until the Department of Justice should with respect to our efforts to settle, offer has now been rejected, compromise the we suit, would be taken by you come to a conclusion 4s we heve said, the The J. M. and M. S. Browning Yompany feels that there ean now be no good reason why you should not make 4 determination which will apply to all of these concededly taxable sales, so that it will be able to pay any balance of tax it nay owe; and if you should adopt the average Remington-Savage price as the basis, there will be @ considerable sum to be paid, Our client is thus in the position of wanting to pay a tax but is dependant upon your determination under the statute before it can know the amount it owes,» We make the have never determination clearly with understood respect to why these you should not sales, even though _ Now that the Department of dustice the suit hes not been tried, has rejected our offer, so that there is now no possibility of "sdjusting the tax liability for the period in suit", to quote from your letter of February 13, 1939, may we not expect én early decision from you fixing the basis at the average RemingtonIf that is done, the unpaid balance of Savage wholesale price? the tax computed on that basis will be promptly paid,