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COMMISSIONER OF INTERNAL REV v. F. & R. LAZARUS & CO.

Nos. 7686, 7687.

101 F.2d 728 (1939)

COMMISSIONER OF INTERNAL REVENUE v. F. & R. LAZARUS & CO. F. & R. LAZARUS & CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

February 16, 1939.

Attorney(s) appearing for the Case

Helen R. Carloss, of Washington, D. C. (James W. Morris, Sewall Key, Norman D. Keller, and S. Dee Hanson, all of Washington, D. C., on the brief), for the Commissioner of Internal Revenue.

Robert P. Goldman and Harry Stickney, both of Cincinnati, Ohio (Paxton & Seasongood, of Cincinnati, Ohio, on the brief), for F. & R. Lazarus & Co.

Before HICKS, ALLEN and HAMILTON, Circuit Judges.

HICKS, Circuit Judge.

These cases were consolidated before the Board of Tax Appeals and involve the redetermination of deficiencies in the income tax of the F. & R. Lazarus & Company (herein called the Company) in the amounts of $3084 for 1930, and $10,349.39 for 1931. The issues were, the right of the Company (1) to take depreciation on buildings occupied under a 99-year lease (the first case) and (2) to deduct as ordinary and necessary business expenses...

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