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ROBINSON v. COMMISSIONER OF INTERNAL REVENUE

No. 9122.

53 F.2d 810 (1931)

ROBINSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

November 17, 1931.

Attorney(s) appearing for the Case

Hale Houts, of Kansas City, Mo. (Dudley Doolittle, Phil D. Morelock, Perry W. Shrader, Henry S. Conrad, L. E. Durham, and William J. Carroll, all of Kansas City, Mo., on the brief), for petitioner.

S. Dee Hanson, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, William E. Davis, Sp. Atty., Bureau of Internal Revenue, and Paul E. Waring, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., on the brief), for respondent.

Before STONE and VAN VALKENBURGH, Circuit Judges, and SANBORN, District Judge.

STONE, Circuit Judge.

W. N. Robinson, in his income tax return for 1922, claimed a deduction of $22,254.70 for local taxes paid by him on property owned by and leased from the Robinson Hotel Realty Company by him. The Commissioner disallowed such deduction, and the Board of Tax Appeals sustained the action of the Commissioner. This is a petition for review of that order of the Board.

Several matters are argued here, but they may be reduced to two propositions...

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