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MAY DEPARTMENT STORES COMPANY v. COMMISSIONER OF INTERNAL REVENUE

No. 74-1996.

519 F.2d 1154 (1975)

The MAY DEPARTMENT STORES COMPANY, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided July 30, 1975.

Attorney(s) appearing for the Case

Robert A. Bernstein, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellant.

Lyman G. Friedman, Washington, D. C., for appellee.

Before VAN OOSTERHOUT, Senior Circuit Judge, and LAY and HEANEY, Circuit Judges.

PER CURIAM.

This is a timely appeal by the Commissioner from the decision of the Tax Court holding that the value of the land conveyed to the taxpayer, The May Department Stores Company, by developer of a shopping center in return for taxpayer's agreement to locate and maintain a retail store on the site conveyed is excludable from taxpayer's gross income as a contribution to capital under § 118(a) of the Internal Revenue...

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