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MID-CENTURY LTD. OF AMERICA v. HOFFERBERT

No. 7373.

246 F.2d 435 (1957)

MID-CENTURY LTD. OF AMERICA, a Delaware corporation, in dissolution, Appellant, v. George HOFFERBERT, Collector of Internal Revenue, Eugene Travers, Acting Director of Internal Revenue, and L. Alfred Chamberlin, Director of Internal Revenue, Appellees.

United States Court of Appeals Fourth Circuit.

Decided June 29, 1957.

Attorney(s) appearing for the Case

John E. Boice, Jr., Washington, D. C. (South Trimble, III, Washington, D. C., on brief), for appellant.

Grant W. Wiprud, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Harry Baum, Attorney, Department of Justice, Washington, D. C., and Leon H. A. Pierson, U. S. Atty., Baltimore, Md., on brief), for appellees.

Before SOPER and SOBELOFF, Circuit Judges, and WILLIAMS, District Judge.

SOPER, Circuit Judge.

Mid-Century Ltd. of America brought this suit to secure a refund of $26,313.88 in income taxes claimed to have been overpaid for the taxable period January 1 to May 29, 1951, when the corporation was dissolved. The tax was imposed upon the gain realized by Mid-Century upon the collection of certain instalment obligations which had been taken by a predecessor corporation in part payment for an apartment house, known as Park Lane Apartments, in...

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