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B. ALTMAN & CO. v. UNITED STATES

No. K-298.

40 F.2d 781 (1930)

B. ALTMAN & CO. v. UNITED STATES.

Court of Claims.

April 30, 1930.

Attorney(s) appearing for the Case

A. C. Newlin and Henry Mannix, both of New York City (White & Case, of New York City, on the brief), for plaintiff.

Fred K. Dyar, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Ottamar Hamele, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and WILLIAMS, LITTLETON, GREEN, and GRAHAM, Judges.

BOOTH, Chief Justice.

Benjamin Altman devised to the plaintiff corporation real property located in the city of New York, having at the time it was received an agreed value of $5,381,500. The plaintiff corporation in its income tax return for the calendar year 1913, the year in which it received the above devise, did not report the value of the same as taxable income. On January 5, 1923, the Commissioner of Internal Revenue assessed an additional income tax predicated...

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