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WISE v. C. I. R.

No. 11, Docket 27468.

311 F.2d 743 (1963)

David WISE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided January 4, 1963.

Attorney(s) appearing for the Case

Michael Kaminsky, New York City, for petitioner.

Alec A. Pandaleon, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before CLARK, FRIENDLY, and MARSHALL, Circuit Judges.

CLARK, Circuit Judge.

Petitioner Wise owned adjoining parcels of property, 32 and 34 Clinton Avenue, Albany, New York, both of which were leased to one Fred E. Ziehm. The lease covering 34 Clinton Avenue contained an option to Ziehm to purchase both parcels for a stated sum. It also gave Wise an option to terminate the lease upon the payment to Ziehm of $25,000. On February 2, 1952, Ziehm exercised his option to purchase both properties; but Wise took the position...

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