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COMMISSIONER OF INTERNAL REV. v. H. F. NEIGHBORS R. CO.

No. 6827.

81 F.2d 173 (1936)

COMMISSIONER OF INTERNAL REVENUE v. H. F. NEIGHBORS REALTY CO.

Circuit Court of Appeals, Sixth Circuit.

January 14, 1936.

Attorney(s) appearing for the Case

W. F. Wattles, of Washington, D. C. (Frank J. Wideman, Sewall Key, and J. P. Jackson, all of Washington, D. C., on the brief), for petitioner.

Louis Titus, of Washington, D. C., for respondent.

Paxton & Seasongood, of Cincinnati, Ohio, amici curiæ.

Before MOORMAN, HICKS, and SIMONS, Circuit Judges.

SIMONS, Circuit Judge.

The review is sought by the Commissioner of Internal Revenue of an order of the Board of Tax Appeals and puts in issue the essential nature of a transaction by which the taxpayer raised money upon certain real estate in Cleveland, Ohio; the transaction resulting in the issue and sale of what are known as land trust certificates. If the transaction was a sale of real estate, as the Commissioner claims, the amount realized being in excess of the...

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