WENDELL v. C. I. R.

Nos. 98-101, Dockets 28282-28285.

326 F.2d 600 (1964)

Mollie WENDELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. 44 WEST 3RD STREET CORP., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. David WENDELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ESTATE of Samuel WENDELL, Deceased, Steven M. Wendell and Robert B. Wilkes, Executors, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided January 13, 1964.


Attorney(s) appearing for the Case

Abraham Kaplan, of Kaplan & Zabronsky, New York City, for petitioners-appellants.

Morton K. Rothschild, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and David O. Walter, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent-appellee.

Before SWAN, CLARK, and MARSHALL, Circuit Judges.


CLARK, Circuit Judge.

Petitioner 44 West 3rd Street Corp., a New York corporation, was the owner of a loft building located at 44 West 3rd Street in Manhattan, title to which was taken by the City of New York by order of condemnation on August 5, 1955. Subsequently, on January 28, 1956, the corporation adopted a plan of liquidation seeking to have the gain realized from the condemnation of its property classed as a nonrecognizable one under § 337(a), I.R.C.1954...

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