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POHN v. C. I. R.

No. 13669.

309 F.2d 427 (1962)

Ben POHN and Estelle Pohn, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

October 19, 1962.

Attorney(s) appearing for the Case

Howard R. Slater, Chicago, Ill., Donald A. Kahan, Chicago, Ill., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Frank Goodman, Attorney, Tax Division, Lee A. Jackson, Melva M. Graney, Arthur E. Strout, Department of Justice, Washington, D. C., for respondent.

Before DUFFY, CASTLE and KILEY, Circuit Judges.

KILEY, Circuit Judge.

This is a petition by taxpayers to review a decision of the Tax Court sustaining a deficiency assessment of income taxes for the year 1954 on the ground that taxpayers were not entitled to the tax postponement benefit of § 1033(a) (3) (A) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 1033(a) (3) (A).1

Taxpayers acquired a leasehold interest in vacant Chicago land in 1933. Lessor built a filling...

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