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ST. FRANCIS HOSPITAL v. HELVERING

No. 7829.

125 F.2d 553 (1942)

ST. FRANCIS HOSPITAL v. HELVERING, Com'r of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided February 2, 1942.

Attorney(s) appearing for the Case

Mr. Edward J. I. Gannon, of Pittsburgh, Pa., for petitioner.

Miss Carolyn E. Agger, Sp. Asst. to Atty. Gen., with whom Samuel O. Clark Jr., Asst. Atty. Gen., and Sewall Key and Miss Helen R. Carloss, Sp. Assts. to Atty. Gen., were on the brief, for respondent.

Messrs. J. P. Wenchel, Chief Counsel, and Robert L. Williams, Sp. Atty., both of the Bureau of Internal Revenue, both of Washington, D. C., also entered appearances for respondent.

Before GRONER, Chief Justice, and VINSON and EDGERTON, Associate Justices.

VINSON, Associate Justice.

This case comes from the Board of Tax Appeals and concerns liability for income tax at source on interest payments under a mortgage.1 The Board entered an order in favor of the Commissioner. Petitioner does not contest the amount of, but only its liability for, the taxes imposed.

We summarize the facts from the parties' stipulation. The petitioning corporation (mortgagor) assumed a mortgage; the Union...

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