CAPITOL MOTOR CAR COMPANY v. C. I. R.

No. 15050.

314 F.2d 469 (1963)

The CAPITOL MOTOR CAR COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

March 15, 1963.


Attorney(s) appearing for the Case

Roger K. Powell, Columbus, Ohio, for petitioner.

Harry Marselli, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Frank I. Goodman, Arthur E. Strout, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before WEICK and O'SULLIVAN, Circuit Judges, and DARR, District Judge.


PER CURIAM.

Taxpayer was the owner of improved land with a building on it located in Columbus, Ohio. Prior to 1949 taxpayer used the property for the operation of its automobile sales and service business. Subsequently, the property was rented to an automobile agency, later to a school and finally to Ohio Fuel Gas Company for a paint shop and other purposes connected with the production, transportation and distribution of gas.

The City of Columbus condemned...

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