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TONNINGSEN v. COMMISSIONER OF INTERNAL REVENUE

No. 6603.

61 F.2d 199 (1932)

TONNINGSEN et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

September 6, 1932.

Attorney(s) appearing for the Case

J. S. Wallace and Adolphus E. Graupner, both of San Francisco, Cal., for petitioners.

G. A. Youngquist, Asst. U. S. Atty. Gen., Sewall Key and F. Edward Mitchell, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and William E. Davis, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before WILBUR and SAWTELLE, Circuit Judges.

SAWTELLE, Circuit Judge.

December 31, 1923, petitioners, husband and wife, executed a 99-year lease of property owned by them in the city and county of San Francisco and gave to their lessees an option to purchase the demised property within a certain time. January 3, 1924, petitioners paid to the real estate brokers who negotiated the lease the sum of $21,333 as a commission, consisting of $10,000 cash and the right to remove from the demised premises a building...

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