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SEABOARD REALTY v. DISTRICT OF COLUMBIA

No. 10094.

184 F.2d 269 (1950)

SEABOARD REALTY, Inc., v. DISTRICT OF COLUMBIA.

United States Court of Appeals District of Columbia Circuit.

Reargued June 1, 1950.

Decided July 24, 1950.

Attorney(s) appearing for the Case

Mr. George A. Cassidy, Jr., Washington, D. C., with whom Mr. Frederick Stohlman, Washington, D. C., was on the brief, for petitioner.

Mr. Harry L. Walker, Assistant Corporation Counsel, D. C., with whom Mr. Vernon E. West, Corporation Counsel, D. C., and Mr. Chester H. Gray, Principal Assistant Corporation Counsel, D. C., were on the brief, for respondent.

Before PRETTYMAN, BAZELON and FAHY, Circuit Judges.

PRETTYMAN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals for the District of Columbia in an income tax case. Petitioner is a corporation. The question is whether certain payments, or distributions, by the corporation were or were not interest within the meaning of the local revenue act and thus deductible from gross income in computing net income for tax purposes.1

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