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1432 BROADWAY CORP. v. COMMISSIONER OF INTERNAL REV.

No. 20, Docket 20234.

160 F.2d 885 (1947)

1432 BROADWAY CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

March 27, 1947.

Attorney(s) appearing for the Case

Charles Korn, of New York City (Jacob Rabkin and Mark H. Johnson, both of New York City, of counsel), for petitioner.

Sewall Key, Acting Asst. Atty. Gen., Lee A. Jackson and Louise Foster, Sp. Assts. to the Atty. Gen., for respondent.

Before SWAN, CHASE, and FRANK, Circuit Judges.

PER CURIAM.

The facts are stated in the opinion of the Tax Court, 4 T.C. 1158, and need not be here repeated. The issue presented was whether the taxpayer was entitled under section 23(b) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 23(b), to deduct interest accrued within the taxable years on its outstanding debentures. The Tax Court denied deduction on the ground that the evidence did not show that "the debentures...

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