Commissioner of Internal evenue May £6, Page Twos Suit, you wrote 6, "Reference is made to your letter of February 1939, inquiring whether a determination has been in made February, of Revenue payment tid Ss us the as 1939, Browning be made trying to settle under section 619 {b) (2) of the 1932 which forma the basis for the on the sale of shot-guns by Jd. M. & Com PELLY You are advised ferred to the office of Toternal Revenue, may we were follows! price Act of of tax vhile 1940, s BGs Louis, Uissouri. that thie matter hes been reof the Chie of Vounsel, Bureau in order that ea determination as to. wheth er ‘Sect ‘lon hhal {b) (2 2) is Gat tan aylaad ales in Fy wpe pal <s ‘tax liabi lity tor the pericad in sult and for the period subsequent to that cevered by the suit,” oO Tar as we have been informed, no setion has since been taken by you; in fact, at ebout the time we submitted the offer of the Browning Arms Compeny to compromise the suit, we vere told in “ashington thet no action would be taken by you until the Department of dustice should come tap & conclusion sat re a age we: our bebeto« tO sottle, Aas we have gaid, the The J. M, is thus and M. &. Browning Yompany feels that there & but Gén now be no good reason «hy you should not make e deternination which vill apply te all of these concededly taxeble Sales, sO that it will be able to pay any balance of tax it may Owe; and if you should adopt the average ore cena res se price as the besie, there will be 4 considerable sum to be paid. Our is > client. in dependant upon your Gan Know the anount the positionof determinetion it oves, wanting te under statute the pay tax before ve have never clearly rig ddagebga way Fon ehoule not make the cetemination with respect to these sales, even thoug! the suit has not been tried, Now that the Department or Justi o¢ hes rejected our offer, so that there is now no possibility of "adjusting the tax liability for the period in suit", to guote from your letter of februery 13, 1939, may we not expect an eariy decision from you fixing the basis at the average RemingtonSevege wholesale price? If thet is done, the unpaid be lance of the tax computes on that basis will be promptly paid,