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VIM SECURITIES CORPORATION v. COMMISSIONER OF INT. REV.

No. 70.

130 F.2d 106 (1942)

VIM SECURITIES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

July 21, 1942.

Attorney(s) appearing for the Case

Llewellyn A. Luce, of Washington, D. C., for petitioner, Vim Securities Corporation.

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Lewis Monarch and Bernard Chertcoff, Sp. Assts. to Atty. Gen., for respondent, Commissioner of Internal Revenue.

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

AUGUSTUS N. HAND, Circuit Judge.

Two questions are raised by the taxpayer, Vim Securities Corporation, in its petition to review the determination of the Board of Tax Appeals adjudging a deficiency in income and excess profits taxes for 1936:

(1) Whether gain realized by the taxpayer as a result of receiving an award for the condemnation of its property was subject to the provisions of Section 112 (f) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Code, ...

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