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COMMISSIONER OF INTERNAL REVENUE v. APARTMENT CORP.

No. 3484.

67 F.2d 3 (1933)

COMMISSIONER OF INTERNAL REVENUE v. APARTMENT CORPORATION.

Circuit Court of Appeals, Fourth Circuit.

October 3, 1933.

Attorney(s) appearing for the Case

John G. Remey, Sp. Asst. to Atty. Gen. (Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, on the brief), for petitioner.

Theodore B. Benson, of Washington, D. C., for respondent.

Before NORTHCOTT and SOPER, Circuit Judges, and GLENN, District Judge.

NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals, involving income taxes for the year 1926 in the sum of $3,777.80. The findings of fact and opinion of the Board of Tax Appeals are reported in 26 B. T. A. 849.

The respondent is a Maryland corporation engaged in the real estate business, and beginning in the year 1920 made certain advances to the University Homes Company, also a Maryland corporation...

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