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COMMISSIONER OF INTERNAL REV. v. APPLEBY'S ESTATE

Nos. 71, 72.

123 F.2d 700 (1941)

COMMISSIONER OF INTERNAL REVENUE v. APPLEBY'S ESTATE et al. SAME v. APPLEBY.

Circuit Court of Appeals, Second Circuit.

December 1, 1941.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Helen R. Carloss and Harry Marselli, Sp. Assts. to the Atty. Gen., for petitioner.

John B. Coman, of New York City (Cuthell, Appleby, Osterhout & Mills, of New York City, of counsel), for respondent Edgar S. Appleby's Estate.

Banton Moore, of New York City (Townsend L. Cannon, of New York City, of counsel), for respondent John S. Appleby.

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

SWAN, Circuit Judge.

These consolidated petitions involve the 1934 income tax liability of two brothers who acquired by devise under their father's will, on December 15, 1913, a tract of land which the city of New York condemned in 1933 and paid for in 1934. This resulted in a profit to each of the taxpayers. The amount thereof is the matter in dispute. Two questions are presented: (1) Whether the increment of $67,573.95 added to the condemnation award by reason of...

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