MEYRAN v. COMMISSIONER OF INTERNAL REVENUE

No. 4894.

63 F.2d 986 (1933)

MEYRAN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

March 3, 1933.


Attorney(s) appearing for the Case

J. Henry O'Neill and H. V. Blaxter, both of Pittsburgh, Pa., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Norman D. Keller, J. Louis Monarch, and Francis H. Horan, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and John H. Pigg, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges.


DAVIS, Circuit Judge.

This is a petition to review an order of redetermination of the Board of Tax Appeals involving income taxes for the years 1926 and 1927. The petitioner, Meyran, owned certain real estate in Pittsburgh, Pa. During 1926 he entered into contracts leasing the properties for a term of fifty years, and in 1926 and 1927 he paid commissions and fees to a real estate broker and attorney for services in obtaining the contracts.

The petitioner reported...

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