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LOCO REALTY COMPANY v. C. I. R.

No. 16867.

306 F.2d 207 (1962)

LOCO REALTY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

August 1, 1962.

Attorney(s) appearing for the Case

Urban C. Bergbauer, Jr., St. Louis, Mo., for petitioner.

Harry Marselli, Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondent and Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., Lee A. Jackson and Harold M. Seidel, Attys., Dept. of Justice, Washington, D. C., on the brief.

Before VAN OOSTERHOUT and BLACKMUN, Circuit Judges, and HENLEY, District Judge.

BLACKMUN, Circuit Judge.

This corporate taxpayer appeals from a decision of the Tax Court, 35 T.C. 1059, sustaining the Commissioner's determination of an income tax deficiency for the calendar year 1955.

The deficiency was occasioned by the Commissioner's inclusion in the taxpayer's gross income of gain realized upon the condemnation of a building owned by the taxpayer at 17th and Pine Streets in the City of St. Louis. This...

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