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COMMISSIONER OF INTERNAL REVENUE v. JOHN C. MOORE CORP.

No. 328.

42 F.2d 186 (1930)

COMMISSIONER OF INTERNAL REVENUE v. JOHN C. MOORE CORPORATION.

Circuit Court of Appeals, Second Circuit.

June 23, 1930.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and Harvey R. Gamble, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.

George Maurice Morris, of Washington, D. C., Kendall B. Castle, of Rochester, N. Y., and Allen H. Gardner, of Washington, D. C. (Castle & Fitch, of Rochester, N. Y., and KixMiller, Baar & Morris, of Washington, D. C., of counsel), for respondent.

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

MACK, Circuit Judge.

On December 26, 1912, taxpayer, a corporation engaged in the manufacture of record-keeping devices, obtained a conveyance of certain land and buildings theretofore leased by it, from one Hattie I. Moore, in consideration of its undertaking to pay her $10,000 a year for life. The fair market value of the property received, both on the day of the conveyance and on March 1, 1913, was $80,000, of which $61...

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