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THE EVERGREENS v. NUNAN

No. 127.

141 F.2d 927 (1944)

THE EVERGREENS v. NUNAN, Commissioner of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

April 3, 1944.

Attorney(s) appearing for the Case

Neilson Olcott, Valentine B. Havens, and Charles B. McInnis, all of New York City (Jerome Weinstein and J. D. Graves, both of New York City, of counsel), for petitioner.

Howard P. Locke, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., for respondent.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

L. HAND, Circuit Judge.

This case comes up upon a petition to review an order of the Tax Court, assessing deficiencies in income tax against the taxpayer for the years 1934 and 1935. The taxpayer is a cemetery company doing business in Brooklyn, in the course of which it sells burial lots. The question at issue is its "gains," (§ 111(a) of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev. Code, § 111(a), upon the disposition of a part of its property during...

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