BROCKMAN BUILDING CORP. v. COMMISSIONER OF INT. REV.

No. 14363.

231 F.2d 145 (1955)

BROCKMAN BUILDING CORPORATION, Inc., a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied October 25, 1955.

Writ of Certiorari Denied January 9, 1956.


Attorney(s) appearing for the Case

MacKay, McGregor, Reynolds & Bennion, A. Calder MacKay, Stafford R. Grady, Adam Y. Bennion, Los Angeles, Cal., for appellant.

H. Brian Holland, Asst. Atty. Gen., Hilbert P. Zarky, Ellis N. Slack, Meyer Rothwacks, Special Assts. to Atty. Gen., John Potts Barnes, Chief Counsel, Int. Rev. Service, Chicago, Ill., Walter Akerman, Jr., Tax Division, Department of Justice, Washington, D. C., for appellee.

Before POPE, FEE and CHAMBERS, Circuit Judges.


Writ of Certiorari Denied January 9, 1956. See 76 S.Ct. 308.

JAMES ALGER FEE, Circuit Judge.

The petition for review of the determination of the Tax Court involves deficiencies in income, declared value excess profits tax and excess profits tax for the taxable years 1942 to 1949, inclusive.

The question presented is whether the Tax Court correctly held that payments made by the sublessee of the taxpayer, through the medium of a trust, directly to...

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