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M. E. BLATT CO. v. UNITED STATES

No. 43592.

23 F.Supp. 461 (1938)

M. E. BLATT CO. v. UNITED STATES.

Court of Claims.

May 31, 1938.

Attorney(s) appearing for the Case

Lawrence Cake, of Washington, D. C., for plaintiff.

Samuel E. Blackham, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

LITTLETON, Judge.

Plaintiff relies upon the decision of the Circuit Court of Appeals, 2nd Circuit, in Hewitt Realty Company v. Commissioner, 76 F.2d 880, 98 A.L.R. 1201, in which the court held in substance that no taxable income is derived by a lessor from improvements made to leased buildings or from buildings constructed upon leased land by the lessee until such improvements are sold or disposed of by the lessor. In support of...

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