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MERCHANTS WAREHOUSE CO. v. COMMISSIONER OF INT. REV.

No. 13352.

261 F.2d 277 (1958)

MERCHANTS WAREHOUSE COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

October 24, 1958.

Attorney(s) appearing for the Case

William Waller, Nashville, Tenn., Lawrence Dortch and Waller, Davis & Lansden, Nashville, Tenn., on brief, for petitioner.

Grant W. Wiprud, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Washington, D. C., on brief, for respondent.

Before SIMONS, Chief Judge, and MARTIN and McALLISTER, Circuit Judges.

MARTIN, Circuit Judge.

The petitioning taxpayer, Merchants Warehouse Company, Inc., was incorporated under a Tennessee charter on March 4, 1937, to purchase and operate a five-story warehouse building, known as "Cummins Station", in Nashville, Tennessee. Before the organization of the corporate taxpayer, the warehouse property had been owned by another corporation (Wholesale Merchants Warehouse Company), which had outstanding bonded indebtedness to the amount of ...

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