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LE MOYNE v. COMMISSIONER OF INTERNAL REVENUE

Nos. 4329-4331.

47 F.2d 539 (1931)

LE MOYNE v. COMMISSIONER OF INTERNAL REVENUE. CHICAGO SHIPPING & STORAGE CO. v. SAME. PARK FIRE PROOF STORAGE CO. v. SAME.

Circuit Court of Appeals, Seventh Circuit.

February 20, 1931.

Attorney(s) appearing for the Case

Marvin Farrington, of Washington, D. C., and William Sherman Carson, of Chicago, Ill., for petitioners.

G. A. Youngquist, Asst. Atty. Gen., F. Edward Mitchell and Sewall Key, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Dwight H. Green, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.

EVANS, Circuit Judge.

Petitioners feel aggrieved because of two adverse rulings by the Board of Tax Appeals. They complain (1) because the Chicago Company was not allowed (a) a yearly rental deduction of $60,000, or (b) a deduction of a reasonable amount for rent; and (2) because the Board refused to allow the Park Company's asserted loss of $28,780.04 in 1919 and $198.16 for the year 1918.

1. No. 4329. Petitioner...

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