FACKLER v. COMMISSIONER OF INTERNAL REVENUE

No. 9226.

133 F.2d 509 (1943)

FACKLER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

February 4, 1943.


Attorney(s) appearing for the Case

W. Dean Hopkins, of Cleveland, Ohio (John D. Fackler and W. Dean Hopkins, both of Cleveland, Ohio, on the brief), for petitioner.

Warren F. Wattles, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and Warren F. Wattles, all of Washington, D. C., on the brief), for respondent.

Before HICKS, ALLEN, and HAMILTON, Circuit Judges.


HAMILTON, Circuit Judge.

This is a proceeding to review a decision of the Board of Tax Appeals (now the United States Tax Court).

The Commissioner of Internal Revenue found a deficiency in petitioner's income tax for the calendar year 1938 in the sum of $4,639.67 which deficiency was sustained by the Board. The additional tax grows out of a profit realized from the sale of a leasehold.

On August 22, 1933, petitioner became lessee for a ninety-nine...

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