1. Home
  2. Browse Decisions
  3. F.2d
  4. 173 F.2d
  5. 173 F.2d 566 (1949)
 

COMMISSIONER OF INTERNAL REVENUE v. MILNER HOTELS, INC.

No. 10748.

173 F.2d 566 (1949)

COMMISSIONER OF INTERNAL REVENUE v. MILNER HOTELS, Inc.

United States Court of Appeals Sixth Circuit.

March 28, 1949.

Attorney(s) appearing for the Case

Howard P. Locke, of Washington D. C. (Theron Lamar Caudle, Ellis N. Slack and Helen Goodner, all of Washington D. C., on the brief), for petitioner.

William G. Butler, of Detroit, Mich. (Edward S. Reid, Jr., and William G. Butler, both of Detroit, Mich., on the brief; Miller, Canfield, Paddock & Stone, of Detroit, Mich., of counsel), for respondent.

Before HICKS, Chief Judge, and SIMONS and MILLER, Circuit Judges.

HICKS, Chief Judge.

Petitioner, Commissioner of Internal Revenue, seeks a review of a decision of the Tax Court that respondent, Milner Hotels, Inc., properly deducted from its income tax return for 1943, taxes paid by it to New York City upon real estate located therein. The stipulated facts, accepted as such by the Tax Court, are briefly stated as follows:

About December 1, 1942, the Mutual Life Insurance Company agreed in writing to sell to one Corr certain...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases