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COMMISSIONER OF INTERNAL REV. v. HILLS CORPORATION

No. 1990.

115 F.2d 322 (1940)

COMMISSIONER OF INTERNAL REVENUE v. HILLS CORPORATION.

Circuit Court of Appeals, Tenth Circuit.

October 23, 1940.

Attorney(s) appearing for the Case

Louise Foster, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sewall Key, and William L. Cary, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Oscar W. Moyle, Jr., of Salt Lake City, Utah (Dan T. Moyle, of Salt Lake City, Utah, on the brief), for respondent.

Before PHILLIPS, HUXMAN, and MURRAH, Circuit Judges.

PHILLIPS, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals.

The facts as found by the Board are these: On February 8, 1908, Lewis S. Hills and Theresa B. Hills, his wife, were the owners, as joint tenants, of a lot and certain improvements thereon situated in Salt Lake City, Utah. On the date above mentioned, they leased the lot to Callaway, Hoock & Francis, a Utah corporation, for a term of fifty years, commencing March...

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