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COMMISSIONER OF INT. REV. v. FLUSHINGSIDE REALTY CO.

No. 44.

149 F.2d 572 (1945)

COMMISSIONER OF INTERNAL REVENUE v. FLUSHINGSIDE REALTY CO. FLUSHINGSIDE REALTY CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

May 7, 1945.

Attorney(s) appearing for the Case

William Dwight Whitney and Cravath, Swaine & Moore, all of New York City (Roswell Magill, George G. Tyler, and William R. White, all of New York City, of counsel), for Flushingside Realty & Construction Co.

Hilbert P. Zarky, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen., for the Commissioner.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

L. HAND, Circuit Judge.

This case involves the same questions decided in Winter Realty & Construction Co. v. Commissioner of Internal Revenue, 2 Cir., 149 F.2d 567, and one other question. The Commissioner challenges an exemption of $40,657.84, found by the Tax Court to have been invested in "similar property" out of an installment of the award which was paid in 1936; he says that there is no evidence, "substantial" or otherwise...

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