Grand Central Public Market, Inc. v. United States

JENNEY, District Judge.

This action is brought to recover income taxes alleged to have been illegally assessed and collected by the Commissioner of Internal Revenue or his agents. Jury trial was waived and the case was submitted, in part on stipulated facts and in part on oral testimony.

Plaintiff corporation, Grand Central Public Market, Incorporated, had been for some time previous to 1925 engaged in the business of leasing market space and subletting this space, after dividing it into stalls or concession booths, to tenants who sold produce. Subleases were for periods of from five to ten…