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LEACH v. COMMISSIONER OF INTERNAL REVENUE

No. 7221.

91 F.2d 551 (1937)

LEACH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 4, 1937.

Attorney(s) appearing for the Case

James Morgan Smith, of Detroit, Mich., for petitioner.

J. P. Jackson, of Washington, D. C. (James W. Morris and Sewall Key, both of Washington, D. C., on the brief), for respondent.

Before MOORMAN and SIMONS, Circuit Judges, and MARTIN, District Judge.

MOORMAN, Circuit Judge.

This is a petition to review an order of the Board of Tax Appeals assessing a deficiency tax against the petitioner for the year 1929. The petitioner acquired a tract of land in the city of Detroit prior to March 1, 1913. In 1929 he sold this land to the Hudson Motor Car Company and received therefor a cash payment of $575,000 and a tract of land of the value of $357,300, realizing a gain of $773,223.01 over the March 1, 1913, value of the...

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