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BRIARCLIFF INV. CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 8159.

90 F.2d 330 (1937)

BRIARCLIFF INV. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 9, 1937.

Attorney(s) appearing for the Case

Theodore B. Benson and Charles E. Foster, Jr., both of Washington, D. C., for petitioner.

Howard P. Locke, Norman D. Keller, and Sewall Key, Sp. Assts. to Atty. Gen., Robert H. Jackson, Asst. Atty. Gen., and Herman Oliphant, Gen. Counsel, Department of Treasury, and Owen W. Swecker, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.

FOSTER, Circuit Judge.

The Commissioner of Internal Revenue determined a deficiency of $1,550.39 in the income tax returns of petitioner for the year 1931. On petition to the Board of Tax Appeals the Board affirmed the Commissioner, for reasons stated in an unpublished opinion. The material facts are as follows:

On May 1, 1930, petitioner purchased the Robert Fulton Hotel building for a stated consideration of $625...

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