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ANAHMA REALTY CORPORATION v. COMMISSIONER OF INT. REV.

No. 325.

42 F.2d 128 (1930)

ANAHMA REALTY CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

May 5, 1930.

Attorney(s) appearing for the Case

Martin Taylor, Wm. Dickinson Hart, and Horace N. Taylor, all of New York City (Nathaniel T. Guernsey, Martin Taylor, and Horace N. Taylor, all of New York City, of counsel), for appellant.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Dean P. Kimball, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before MANTON, L. HAND, and CHASE, Circuit Judges.

MANTON, Circuit Judge.

The appellant, a New York corporation, files this appeal from an order of redetermination of its income and excess profits taxes for the year 1920, by the Board of Tax Appeals, entered May 31, 1929.

In 1913, the principal stockholder of the appellant acquired five lots of land with buildings thereon in New York City, and on one of these the building was immediately removed and replaced with a modern building at a cost of $115,000. The...

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