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ANCHOR CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 2971.

42 F.2d 99 (1930)

ANCHOR CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

June 16, 1930.

Attorney(s) appearing for the Case

C. F. Cocke, of Roanoke, Va., and Theodore B. Benson, of Washington, D. C., for petitioner.

John H. McEvers, Sp. Asst. to the Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to the Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Joe S. Franklin, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before PARKER, Circuit Judge, and GRONER and SOPER, District Judges.

PARKER, Circuit Judge.

This is an appeal from an order of the Board of Tax Appeals affirming a deficiency assessment of income taxes for the year 1924. In that year the taxpayer sold an office building in Roanoke, Va. For the purpose of determining the gain or profit derived from the sale, this property was valued as of March 1, 1913, in the income tax return of the taxpayer at $205,000. The Commissioner of Internal Revenue valued it as of that date at $110,112, and...

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