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SEABOARD REALTY v. DISTRICT OF COLUMBIA

Nos. 11077, 11212.

197 F.2d 592 (1952)

SEABOARD REALTY, Inc., v. DISTRICT OF COLUMBIA. DISTRICT OF COLUMBIA v. SEABOARD REALTY, Inc.

United States Court of Appeals District of Columbia Circuit.

Decided May 22, 1952.

Attorney(s) appearing for the Case

Frederick Stohlman, Washington, D. C., with whom George H. Beuchert, Jr., Washington, D. C., was on the brief, for Seaboard Realty, Inc.

Harry L. Walker, Asst. Corporation Counsel for the District of Columbia, Washington, D. C., with whom Vernon E. West, Corporation Counsel, and Chester H. Gray, Principal Asst. Corporation Counsel, Washington, D. C., were on the brief, for the District of Columbia.

Before PRETTYMAN, PROCTOR and FAHY, Circuit Judges.

PRETTYMAN, Circuit Judge.

This case, a controversy concerning a District of Columbia corporate income tax, is here for the second time. Our prior opinion is reported at 87 U.S.App.D.C. 258, 184 F.2d 269.

The question is whether certain amounts paid out by Seaboard Realty, Inc., in 1943 were interest and therefore deductible in the computation of the corporate net income. The facts are stated at length in our prior opinion...

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