MIDLAND FORD TRACTOR COMPANY v. C. I. R.

No. 16336.

277 F.2d 111 (1960)

MIDLAND FORD TRACTOR COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Rehearing Denied June 13, 1960.


Attorney(s) appearing for the Case

Robert Ash, Washington, D. C., for petitioner.

Morton K. Rothschild, Attorney, Dept. of Justice, Washington, D. C., for respondent.

Before GARDNER, WOODROUGH, and BLACKMUN, Circuit Judges.


GARDNER, Circuit Judge.

Petitioner seeks review of a decision of the Tax Court redetermining deficiencies in its income taxes for the fiscal years 1951 and 1952. The court disallowed a part of the amount claimed by petitioner for rents paid during the period in controversy on the ground that it was not required to be made as a condition to the continued use or possession of the leased property, and the court disallowed a part of the amount claimed as compensation...

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