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FRANK & SEDER CO. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 4199, 4200.

44 F.2d 147 (1930)

FRANK & SEDER CO. v. COMMISSIONER OF INTERNAL REVENUE. FRANK & SEDER, Inc., v. SAME.

Circuit Court of Appeals, Third Circuit.

October 3, 1930.

Attorney(s) appearing for the Case

Stein & Salant, of New York City (Louis Salant, of New York City, of counsel), for appellants.

John V. Groner, of Washington, D. C., and J. Louis Monarch and Millar E. McGilchrist, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and L. A. Luce, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before WOOLLEY and DAVIS, Circuit Judges, and MORRIS, District Judge.

DAVIS, Circuit Judge.

These cases are here on appeal from the United States Board of Tax Appeals. Separate petitions were originally filed in the cases, but they were later consolidated before the Board because substantially the same question was involved in both, which is whether or not the amounts claimed as deductions were capital expenditures and so ratably deductible over the period of the life of the lease and buildings, or were necessary expenses incurred during...

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