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POST v. COMMISSIONER OF INTERNAL REVENUE

No. 134.

109 F.2d 135 (1940)

POST v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

January 15, 1940.

Attorney(s) appearing for the Case

Waldron K. Post, of New York City (Julian S. Bush, of New York City, of counsel), for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., for respondent.

Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.

PATTERSON, Circuit Judge.

The commissioner found a deficiency of $645.14 in the petitioner's income tax for 1933. The deficiency resulted from disallowance of the greater part of a deduction claimed by the petitioner for amortization of his share of expenses in connection with a lease. The Board of Tax Appeals sustained the commissioner.

The petitioner owned an undivided interest in New York real estate. In 1928 the owners made a twenty-one year lease of the...

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