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COMMISSIONER OF INT. REV. v. CALLAHAN REALTY CORP.

No. 298.

143 F.2d 214 (1944)

COMMISSIONER OF INTERNAL REVENUE v. CALLAHAN REALTY CORPORATION.

Circuit Court of Appeals, Second Circuit.

June 8, 1944.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen. (Sewall Key, Robert N. Anderson, and Muriel Paul, Sp. Assts. to Atty. Gen., of counsel), for petitioner.

Hugh Satterlee, I. Herman Sher, and Martin Roeder, all of New York City, for respondent.

Before L. HAND, CHASE, and FRANK, Circuit Judges.

CHASE, Circuit Judge.

The respondent was concededly a personal holding company in 1935 subject to surtaxes imposed for that year under § 351 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, p. 757, and required to file a personal holding company return provided a profit of $10,467 it received in that period upon the retirement of mortgage bonds it owned is a gain "from the sale of stock or securities" within the meaning of subdivision (b) of the above statute...

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