PER CURIAM.
Plaintiffs appeal from a judgment dismissing their complaint in an action against the United States for refund of federal income taxes. They are transferees of a corporation, L. House & Sons Co., Inc., which realized a capital gain on condemnation of its real estate in Syracuse, N. Y. They contend that the gain was not realized until February 1958, when the condemnation award was paid, and that the gain was exempted from taxation by section 337 of...
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