COMMISSIONER OF INTERNAL REVENUE v. LE ROY

No. 29.

152 F.2d 936 (1945)

COMMISSIONER OF INTERNAL REVENUE v. LE ROY.

Circuit Court of Appeals, Second Circuit.

November 7, 1945.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Newton K. Fox, Sp. Assts. to Atty. Gen., for petitioner.

Cadwalader, Wickersham & Taft, of New York City (Clarence Castimore, of New York City, of counsel), for respondent.

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


CHASE, Circuit Judge.

The respondent, a resident of Glen Head, Nassau County, New York, purchased undivided interests in eight parcels of real estate located in the Borough of Manhattan, City and State of New York, on September 12, 1940, and title to that property was transferred to him on the 30th day of the same month.

The real estate taxes on the property for the fiscal year ending June 30, 1941 had been assessed...

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