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DORIC APARTMENT CO. v. COMMISSIONER OF INTERNAL REV.

No. 7373.

94 F.2d 895 (1938)

DORIC APARTMENT CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

February 8, 1938.

Attorney(s) appearing for the Case

Nathan Kahn and E. J. Wells, both of Louisville, Ky., for petitioner.

Helen Carloss, of Washington, D. C. (Robert H. Jackson, Asst. Atty. Gen., and J. Louis Monarch and Harry Marselli, Sp. Assts. to Atty. Gen., on the brief), for respondent.

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

SIMONS, Circuit Judge.

The decision of the Board of Tax Appeals sought to be reviewed is the redetermination of a deficiency in petitioner's income taxes for the year 1924 resulting from an asserted undervaluation of the fair market value of second mortgage notes received by the petitioner in the disposition of apartment house property in Louisville. The sole question within our power of review is whether there was substantial evidence to sustain the findings of the...

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