LOFQUIST REALTY CO. v. COMMISSIONER OF INTERNAL REV.

No. 6783.

102 F.2d 945 (1939)

LOFQUIST REALTY CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

March 24, 1939.


Attorney(s) appearing for the Case

Walter H. Eckert, Tom Leeming, and Tim G. Lowry, all of Chicago, Ill., for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Joseph M. Jones, and Arnold Raum, Sp. Assts. to Atty. Gen., for respondent.

Before SPARKS, MAJOR, and TREANOR, Circuit Judges.


SPARKS, Circuit Judge.

The taxpayer petitions for review of a decision of the Board of Tax Appeals disallowing its claim for refund of $433.22, the total amount of taxes paid by it for the year 1932, which disallowance was based on principles of estoppel.

Petitioner sold property on the installment basis in 1929, utilizing the installment statute, section 44 (b) and (d) of the Revenue Act of 1928, c. 852, 45 Stat. 791, 26 U.S.C.A. § 44(b) note (d).

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