HEWITT REALTY CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 68.

76 F.2d 880 (1935)

HEWITT REALTY CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

April 8, 1935.


Attorney(s) appearing for the Case

Francis J. Sweeney, of New York City (Albert S. Wright, of New York City, of counsel), for petitioner on review.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Carlton Fox, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN, and CHASE, Circuit Judges.


CHASE, Circuit Judge.

Although I am not in accord with the majority as to the proper disposition of this petition to review, I shall state the facts and what I believe to be the applicable law requiring not only a reversal of the order but a remand to the Board of Tax Appeals for further proceedings. For the reasons which appear in the opinion written by Judge HAND, however, the order will be reversed and the deficiency expunged.

The petitioner is a New York...

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