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BINGHAM v. COMMISSIONER OF INTERNAL REVENUE

No. 401.

105 F.2d 971 (1939)

BINGHAM v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

July 26, 1939.

Attorney(s) appearing for the Case

Will R. Gregg, Allin H. Pierce, and Donald M. Harris, all of New York City, for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Newton K. Fox, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, CHASE, and CLARK, Circuit Judges.

CHASE, Circuit Judge.

In 1926, the petitioner sold and conveyed certain real estate in Florida to one Copp who agreed to pay $500,000 for it. Copp paid the petitioner $50,000 in cash at the time of the purchase and gave him four interest-bearing promissory notes all dated January 15, 1926, to make up the remainder of the purchase price. One of these notes was for $100,000 and was payable March 15, 1926. The remaining three, each for the face amount of $116,666.67...

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