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POTTER ELECTRIC SIGNAL AND MANUFACTURING CO. v. C. I. R.

No. 16579.

286 F.2d 200 (1961)

POTTER ELECTRIC SIGNAL AND MANUFACTURING COMPANY, a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

January 23, 1961.

Attorney(s) appearing for the Case

Selden Blumenfeld, St. Louis, Mo., made argument for petitioner and Tennie C. Leonard, Memphis, Tenn., was with him on the brief.

Louise Foster, Atty., Tax Division, Dept. of Justice, Washington, D. C. made argument for respondent. Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Michael I. Smith, Attys., Tax Division, Dept. of Justice, Washington, D. C. were with her on the brief.

Before VOGEL and BLACKMUN, Circuit Judges, and DAVIES, District Judge.

VOGEL, Circuit Judge.

Petitioner seeks review of a decision of the Tax Court redetermining deficiencies in its income taxes for the years 1950, 1951 and 1952. The court disallowed part of the sums deducted as rent, paid to a trustee landlord, on the grounds that such rent was not required to be paid within the meaning of § 23(a) (1) (A) of the Internal Revenue Code of 1939, 26 U.S.C.A., which provides:

"§...

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