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CENTRAL REAL ESTATE CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5871.

47 F.2d 1036 (1931)

CENTRAL REAL ESTATE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 18, 1931.

Attorney(s) appearing for the Case

George S. Atkinson, of Dallas, Tex., for petitioner.

A. W. Gregg, of Washington, D. C., amicus curiæ.

Nathan William MacChesney, of Chicago, Ill., amicus curiæ, and for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau Internal Revenue, and Dean P. Kimball, Sp. Atty., Bureau Internal Revenue, both of Washington, D. C., and J. P. Jackson and J. Louis Monarch, Sp. Assts. to Atty. Gen., for respondent.

Before BRYAN and FOSTER, Circuit Judges, and DAWKINS, District Judge.

FOSTER, Circuit Judge.

This is a petition to reverse a decision of the Board of Tax Appeals affirming the ruling of the Commissioner of Internal Revenue denying to petitioner the right to capitalize and add taxes and interest on the unpaid portion of the purchase price to the cost of certain real estate in determining the profit derived from its sale. 17 B. T. A. 776.

There is no dispute as to the material facts which are these: Petitioner is a Texas corporation...

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