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SEASIDE IMPROVEMENT CO. v. COMMISSIONER OF INT. REV.

Nos. 238-243.

105 F.2d 990 (1939)

SEASIDE IMPROVEMENT CO. v. COMMISSIONER OF INTERNAL REVENUE, and five other cases.

Circuit Court of Appeals, Second Circuit.

July 17, 1939.

Attorney(s) appearing for the Case

Benjamin Mahler, of New York City (Sol A. Klein, of Brooklyn, N. Y., of counsel), for petitioners.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Warren F. Wattles, Sp. Assts. to Atty. Gen., for respondent.

Cuthell, Appleby, Osterhout & Mills, of New York City (Francis S. Appleby and John B. Coman, both of New York City, of counsel), for amicus curiæ.

Before SWAN, CHASE, and CLARK, Circuit Judges.

SWAN, Circuit Judge.

This appeal involves the income tax liability of each of the six petitioners for the year 1931. Each of them owned waterfront property in the Seaside section of Rockaway Beach, part of which the City of New York took by condemnation in July 1925 for a public beach and board walk. The condemnation awards, however, were not paid to the petitioners until 1931.1 Upon audit of their respective tax returns for that year...

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