COMMISSIONER OF INTERNAL REV. v. CHICAGO DOCK & CANAL CO.

Nos. 5649, 5650.

84 F.2d 288 (1936)

COMMISSIONER OF INTERNAL REVENUE v. CHICAGO DOCK & CANAL CO. CHICAGO DOCK & CANAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

June 9, 1936.


Attorney(s) appearing for the Case

Frank J. Wideman, Sewall Key, Norman D. Keller, and Francis I. Howley, all of Washington, D. C., for Commissioner of Internal Revenue.

Albert L. Hopkins, Harry B. Sutter, and Peter L. Wentz, all of Chicago, Ill. (Hopkins, Sutter, Halls & De Wolfe, of Chicago, Ill., of counsel), for Chicago Dock & Canal Co.

Before EVANS and SPARKS, Circuit Judges, and BALTZELL, District Judge.


BALTZELL, District Judge.

The Chicago Dock & Canal Company (hereinafter referred to as the company) is an Illinois corporation, having its principal place of business in the city of Chicago. Pursuant to authority granted in its charter it has acquired, and now owns, approximately 48 acres of land near the mouth of the Chicago river, east of Michigan boulevard, in the city of Chicago, upon which it has erected valuable improvements consisting of docks, wharves...

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