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COMMISSIONER OF INTERNAL REVENUE v. WOOD

No. 6887.

107 F.2d 869 (1939)

COMMISSIONER OF INTERNAL REVENUE v. WOOD et al.

Circuit Court of Appeals, Seventh Circuit.

November 27, 1939.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and Ellis N. Slack, Sp. Assts. to Atty. Gen., for petitioner.

Frederick E. Matson and James A. Ross, both of Indianapolis, Ind. (Matson, Ross, McCord & Clifford, of Indianapolis, Ind., of counsel), for respondents.

Before SPARKS, MAJOR, and KERNER, Circuit Judges.

KERNER, Circuit Judge.

This is a petition for review of a decision of the United States Board of Tax Appeals entered June 30, 1938, expunging a deficiency of $16,237.96 as determined by the Commissioner of Internal Revenue in respondent's income tax liability for the year 1932. Respondents are the Trustees under the Will of James H. Baldwin, deceased.

The Board of Tax Appeals held that the value of a building erected by the lessee under a lease was not income...

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