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C. A. C. BUILDING SITE v. COMMISSIONER OF INTERNAL REVENUE

No. 8823.

119 F.2d 420 (1941)

C. A. C. BUILDING SITE, The Cleveland Trust Company, Trustee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Circuit Court of Appeals, Sixth Circuit.

April 15, 1941.

Attorney(s) appearing for the Case

Squire, Sanders & Dempsey, of Cleveland, Ohio, for petitioner.

Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, and C. R. Marshall, all of Washington, D. C., for respondent.

Before HICKS, HAMILTON, and MARTIN, Circuit Judges.

PER CURIAM.

Pursuant to a motion of the petitioner, C. A. C. Building Site, The Cleveland Trust Co., trustee, filed herein on April 10, 1941, to enter the same judgment in this cause as was entered by this court in the case of The Cleveland Trust Company, Trustee of the Trust Estate known as Garfield Building Site Trust, v. Commissioner, 6 Cir., 115 F.2d 481, on account of the issues in the two cases being substantially identical...

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