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FILIPPINI v. UNITED STATES

No. 17847.

318 F.2d 841 (1963)

Lucile McAulay FILIPPINI, as Executrix of the Last Will and Testament of Carra McAulay, Deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

June 12, 1963.

Attorney(s) appearing for the Case

Clausen & St. Clair and Henry C. Clausen, San Francisco, Cal., for appellant.

Cecil F. Poole, U. S. Atty., and Richard L. Carico, Asst. U. S. Atty., San Francisco, Cal., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson and Arthur E. Strout, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before ORR, MERRILL and BROWNING, Circuit Judges.

BROWNING, Circuit Judge.

Taxpayer sought to recover income tax paid on the gain resulting from a condemnation award, on the ground that the property which she had purchased to replace the condemned property was "similar or related in service or use to the [condemned] property" within the meaning of Section 112(f) (3) (A) of the Internal Revenue Code of 1939,1 and the gain therefore qualified for non-recognition.2

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