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ECKSTEIN v. UNITED STATES

No. 42075.

10 F.Supp. 231 (1935)

ECKSTEIN v. UNITED STATES.

Court of Claims.

March 4, 1935.

Attorney(s) appearing for the Case

Harry B. Sutter, of Chicago, Ill. (Albert L. Hopkins, Jay C. Halls, Anderson A. Owen, Samuel H. Horne, and Hopkins, Sutter, Halls & DeWolfe, all of Chicago, Ill., on the brief), for plaintiff.

George H. Foster, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

LITTLETON, Judge.

Plaintiff sues to recover income taxes of $21,643.10 for 1926 and $22,657.61 for 1928. The income upon which this tax was computed and paid was derived from business carried on in buildings located or constructed upon lands reserved by the state of Illinois, located in the city of Chicago, and leased, in two instances, to persons of whom plaintiff was the assignee and, in one instance, to the plaintiff and others, by the board of education of the...

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