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COMMISSIONER OF INT. REV. v. CLEVELAND ADOLPH M. R. CORP.

No. 10363.

160 F.2d 1012 (1947)

COMMISSIONER OF INTERNAL REVENUE v. CLEVELAND ADOLPH MAYER REALTY CORPORATION.

Circuit Court of Appeals, Sixth Circuit.

April 14, 1947.

Attorney(s) appearing for the Case

I. Henry Kutz, of Washington, D. C. (Sewall Key, J. Louis Monarch, and Helen Goodner, all of Washington, D. C., on the brief), for petitioner.

Irwin N. Loeser, of Cleveland, Ohio (Irwin N. Loeser and Daniel W. Loeser, both of Cleveland, Ohio, on the brief), for respondent.

Before HICKS, SIMONS, and MILLER, Circuit Judges.

HICKS, Circuit Judge.

Petitioner, Commissioner of Internal Revenue, seeks a review of the decision of the Tax Court that there are deficiencies in income tax due by the taxpayer, Cleveland Adolph Mayer Realty Corporation, the respondent, for the years 1940, 1941 and 1942, in the respective amounts of $677.63, $950.55 and $1021.19.

Upon its organization in 1938, the taxpayer acquired a building which, concededly, had been constructed by its predecessor in 1915...

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