M. DeMATTEO CONSTRUCTION CO. v. UNITED STATES

No. 7609.

433 F.2d 1263 (1970)

M. DeMATTEO CONSTRUCTION CO., Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals, First Circuit.

November 6, 1970.


Attorney(s) appearing for the Case

David F. Parish, Boston, Mass., with whom Herman Snyder and Snyder, Tepper & Berlin, Boston, Mass., were on brief, for appellant.

Richard Halberstein, Atty., Tax Div., Dept. of Justice, with whom Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Elmer J. Kelsey, Attys., Tax Division, Dept. of Justice, and Herbert F. Travers, Jr., U. S. Atty., were on brief, for appellee.

Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.


ALDRICH, Chief Judge.

In 1926 the trustees under the will of one Eben Jordan, owning a parcel of land near Park Square, Boston, granted a ground lease on a net rental basis, the lease to expire, unless earlier for default or upon the payment of a substantial penalty by the lessee, 20 years after the death of certain lives in being, but in any event in 1990. The lessee thereafter erected a building known as the Motor Mart Garage. The taxpayer, M. DeMatteo Construction...

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