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PACIFIC & ATLANTIC TEL. CO. v. COMMISSIONER OF INT. REV.

No. 136.

83 F.2d 469 (1936)

PACIFIC & ATLANTIC TELEGRAPH CO. OF THE UNITED STATES v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

May 11, 1936.

Attorney(s) appearing for the Case

Francis R. Stark and Robert C. Barnett, both of New York City (Francis R. Stark, of New York City, of counsel), for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The taxpayer, Pacific & Atlantic Telegraph Company, on December 16, 1873, leased its entire property to the Western Union Telegraph Company for 999 years for a rental payable direct to the stockholders of the lessor company. The lease is the same one considered by this court in one of the two cases reported in Western Union Tel. Co. v. Commissioner, 68 F.2d 16. In all material respects, so far...

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