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COMMISSIONER OF INTERNAL REV. v. PITTSTON COMPANY

No. 32, Docket 24531.

252 F.2d 344 (1958)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The PITTSTON COMPANY, Respondent.

United States Court of Appeals Second Circuit.

Decided February 11, 1958.

Attorney(s) appearing for the Case

Davis W. Morton, Jr., Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Ellis N. Slack, Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief), for petitioner.

Rollin Browne, New York City (Joseph J. Pugh, and Satterlee, Browne & Cherbonnier, New York City, on the brief), for respondent.

Before CLARK, Chief Judge, MOORE, Circuit Judge, and SMITH, District Judge.

SMITH, District Judge.

This is a petition by the Commissioner of Internal Revenue for review of a decision of the Tax Court of the United States reported in 26 T.C. 967, holding the taxpayer The Pittston Company entitled to treat the sum of $500,000 received in 1949 as consideration for the termination of an exclusive contract to purchase the output of Russell Fork Coal Company's leased Pike...

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