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ALLEGHENY COUNTY AUTO MART v. COMMISSIONER OF INT. R.

No. 11129.

208 F.2d 693 (1953)

ALLEGHENY COUNTY AUTO MART, Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided December 29, 1953.

Attorney(s) appearing for the Case

Samuel M. Rosenzweig, Pittsburgh, Pa., for appellant.

Louise Foster, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Washington, D. C., on the brief), for appellee.

Before MARIS, GOODRICH and McLAUGHLIN, Circuit Judges.

PER CURIAM.

This petition to review a decision of the Tax Court with respect to the petitioner's 1948 income tax involves the purely factual question whether its purchase of premises 5820 Baum Boulevard, Pittsburgh, from Meyer Marcus and its contemporaneous sale to him of premises 5860 Baum Boulevard were separate transactions or were part of a single transaction. The Tax Court, in a memorandum opinion by Judge Murdock, found that "The disposition of 5860 and the...

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