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BLACK HARDWARE CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5712.

39 F.2d 460 (1930)

BLACK HARDWARE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied April 25, 1930.

Attorney(s) appearing for the Case

John David Watkins, of Houston, Tex., for petitioner.

Sewall Key and Harvey R. Gamble, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN and FOSTER, Circuit Judges, and DAWKINS, District Judge.

FOSTER, Circuit Judge.

In this case, the facts are not in dispute. Petitioner is engaged in the hardware business in Galveston, Tex., and owns a three story brick building. Galveston is periodically visited by storms of great violence and in 1919 a committee of business men, in conjunction with United States engineers, recommended that the level of the entire city be raised to a height of approximately 12½ feet above sea level. The plan was never put into effect...

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