SWAN, Circuit Judge.
In 1928 the petitioner received payment of a condemnation award, with interest, for real estate condemned by the city of New York. The sum the petitioner received was largely in excess of the cost of the land to him, and the question presented is whether a taxable gain was realized in view of section 112 (f) of the Revenue Act of 1928 (45 Stat. 817, 26 USCA § 2112 (f). This section reads as follows:
"(f) Involuntary Conversions...
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