BUHL LAND COMPANY v. KAVANAGH

No. 12341.

223 F.2d 265 (1955)

BUHL LAND COMPANY, Appellant, v. Thomas G. KAVANAGH, Administrator of Estate of Giles Kavanagh, Deceased, Collector of Internal Revenue at Detroit, Michigan, Appellee.

United States Court of Appeals Sixth Circuit.

April 27, 1955.


Attorney(s) appearing for the Case

Wurzer, Higgins & Starrs, Detroit, Mich., for appellant.

H. Brian Holland, Karl Schmeidler, Washington, D. C., Fred W. Kaess, John L. Owen, Detroit, Mich., for appellee.

Before ALLEN, McALLISTER and STEWART, Circuit Judges.


PER CURIAM.

This appeal is from the district court's judgment in appellant's suit for refund of income taxes alleged to have been erroneously assessed and collected for the years 1939 to 1943, inclusive.

Appellant is an accrual basis taxpayer. At issue are: (1) appellant's right as lessor to accrue unpaid rentals for the balance of a ten-year lease after a Conservator-Receiver appointed for the lessee national bank had repudiated the lease and appellant had...

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