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BOCA RATONE CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5821.

86 F.2d 9 (1936)

BOCA RATONE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

October 7, 1936.

Attorney(s) appearing for the Case

Bernhard Knollenberg, of New York City (Lord, Day & Lord and Harry J. Rudick, all of New York City, of counsel), for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Francis I. Howley, Sp. Assts. to Atty. Gen., for respondent.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

DAVIS, Circuit Judge.

This is an appeal from an order of the Board of Tax Appeals deciding that the petitioner was liable for a deficiency of $3,153.38 in its income tax return for 1929.

Prior to that year the petitioner had sold nine lots of land in Florida for $78,750, which was to be paid in installments. Title to the land was retained as security but the purchasers took immediate possession of it. The land had cost the petitioner $54,243.99, and if all...

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