COMMISSIONER OF INT. REV. v. McCUE BROS & DRUMMOND, INC.

No. 157, Docket 22857.

210 F.2d 752 (1954)

COMMISSIONER OF INTERNAL REVENUE v. McCUE BROS. & DRUMMOND, Inc.

United States Court of Appeals, Second Circuit.

Decided March 3, 1954.


Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson and Morton K. Rothschild, Special Assts. to the Atty. Gen., for Commissioner of Internal Revenue, petitioner.

Harper & Matthews, New York City (Murray F. Johnson, New York City, of counsel), for McCue Bros. & Drummond, Inc., respondent.

Before CHASE, Chief Judge, and AUGUSTUS N. HAND and MEDINA, Circuit Judges.


AUGUSTUS N. HAND, Circuit Judge.

From 1928 to June 30, 1946, the taxpayer operated a retail hat store at 1294 Broadway, New York City, on the street level of the Hotel McAlpin. For the three year period February 1, 1943, to January 31, 1946, taxpayer held the premises under a lease executed with the landlord, New York Life Insurance Company. However, when that lease expired, taxpayer, under the New York Rent Control Laws which became effective January 24, 1945, Laws...

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