MILLSPAUGH BLDG. CORP. v. COMMISSIONER OF INTERNAL REV.

No. 21, Docket 21985.

192 F.2d 887 (1951)

MILLSPAUGH BLDG. CORP. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Second Circuit.

Decided December 3, 1951.


Attorney(s) appearing for the Case

Francis C. Leffler, New York City, for petitioner.

Charles Oliphant, Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and John J. Kelley, Jr., Special Assts. to the Atty. Gen., for respondent.

Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.


AUGUSTUS N. HAND, Circuit Judge.

The petitioner, Millspaugh Building Corporation, was organized in 1919 by Stanley Millspaugh, who, until his death in February 1943, was its principal stock-holder and its sole executive officer. In 1919 he also organized the Tompkins Dry Goods Company, Inc. The petitioner rented a department store on its property to that company and also rented a double store thereon to a dry cleaner and a parking lot adjacent to both buildings. The...

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