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UNIVERSITY PROPERTIES, INC. v. C. I. R.

No. 21037.

378 F.2d 83 (1967)

UNIVERSITY PROPERTIES, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

May 22, 1967.

Attorney(s) appearing for the Case

DeWitt Williams, Williams, Lanza, Kastner & Gibbs, Seattle, Wash., for appellant.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Fred E. Youngman, Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D. C.

Lester Uretz, Chief Counsel, I.R.S., Washington, D. C., for appellee.

Before MADDEN, Judge of the Court of Claims, and MERRILL and DUNIWAY, Circuit Judges.

MERRILL, Circuit Judge:

Petitioner seeks review of a decision of the Tax Court holding that certain payments made by it as lessee of realty cannot be deducted from current income as rentals or other business expense. 45 T.C. 416 (1966).

In 1953 the University of Washington leased to petitioner a tract of land in downtown Seattle for a term of 35 years, commencing November 1, 1954. Fixed rent payments were established for the...

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