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GRAHAM v. C. I. R.

No. 357, Docket 27361.

304 F.2d 707 (1962)

Richard T. GRAHAM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided May 29, 1962.

Attorney(s) appearing for the Case

George R. Wagner, Brooklyn, for petitioner.

Alec A. Pandaleon, Attorney, Department of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Harry Marselli, Attorneys, Department of Justice, Washington, D. C.), for respondent.

Before CLARK, KAUFMAN and HAYS, Circuit Judges.

KAUFMAN, Circuit Judge.

This is a petition for review of a decision rendered by the Tax Court, Atkins, J.,1 which held that payments made pursuant to an award of the Mixed Claims Commission, United States and Germany, did not qualify for capital gains treatment under Section 1232 of the Internal Revenue Code of 1954, 26 U.S.C. § 1232. Since Graham, the taxpayer, reported payments made in 1954 and 1955 on his share of an award as long...

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