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MANCHESTER BOARD & P. CO. v. COMMISSIONER OF INT. REV.

No. 4138.

89 F.2d 315 (1937)

MANCHESTER BOARD & PAPER CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

April 6, 1937.

Attorney(s) appearing for the Case

R. E. Cabell, of Richmond, Va. (Henry C. Riely and McGuire, Riely & Eggleston, all of Richmond, Va., on the brief), for petitioner.

A. F. Prescott, Sp. Asst. to Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

SOPER, Circuit Judge.

Upon the former appeal in this case, Manchester Board & Paper Company v. Commissioner (C.C.A.) 74 F.2d 838, as in this appeal, the question was whether the sum of $58,000 received by the taxpayer in the year 1928 for the relinquishment of its rights as lessee of certain land and certain water power in Richmond, Va., was entirely profit, or whether on the other hand the property had a value on March 1, 1913...

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