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COMMISSIONER OF INTERNAL REVENUE v. PITTSBURGH UNION STOCK YARDS CO.

No. 4389.

46 F.2d 646 (1931)

COMMISSIONER OF INTERNAL REVENUE v. PITTSBURGH UNION STOCK YARDS CO. et al.

Circuit Court of Appeals, Third Circuit.

January 23, 1931.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and John H. McEvers, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.

Ewing Laporte, of Pittsburgh, Pa., for respondents.

Before BUFFINGTON and WOOLLEY, Circuit Judges, and THOMPSON, District Judge.

BUFFINGTON, Circuit Judge.

This is an appeal by the Commissioner of Internal Revenue from a decision of the United States Board of Tax Appeals. Without entering into details, it suffices to say that in 1904 one of the taxpayers here involved procured a lease upon a stock yard for a term of ten years. This lease also gave the lessee the privilege of renewal for an additional ten years, conditioned on the lessee's exercising such option by writing prior to the expiration...

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