GILKEN CORPORATION v. COMMISSIONER OF INTERNAL REV.

No. 10777.

176 F.2d 141 (1949)

GILKEN CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Sixth Circuit.

July 14, 1949.


Attorney(s) appearing for the Case

Frank W. Donovan, Detroit, Mich. (Frank W. Donovan, Detroit, Michigan, on the brief), for petitioner.

Irving I. Axelrad, Washington, D. C. (Theron Lamar Caudle, Ellis N. Slack, Irving I. Axelrad, Washington, D. C., on the brief), for respondent.

Before HICKS, Chief Judge, and ALLEN and MARTIN, Circuit Judges.


MARTIN, Circuit Judge.

The United States Tax Court decided against the petitioner, a Michigan corporation, on both issues presented for review. It was held (1) that real and personal property taxes assessed on April 1, 1940, before petitioner acquired title to, or possession of, Detroit property, were under Michigan law the personal liability of petitioner's vendor and that therefore payments made by petitioner in discharge of such taxes were not deductible by it...

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