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THE SOUTH BAY CORPORATION v. C.I.R.

No. 342, Docket 29349.

345 F.2d 698 (1965)

THE SOUTH BAY CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided May 19, 1965.

Attorney(s) appearing for the Case

Robert J. Casey, New York City (Clark, Carr & Ellis and Thomas E. Tyre, New York City, of Counsel), for petitioner.

Jonathan S. Cohen, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before SMITH and MARSHALL, Circuit Judges, and DOOLING, District Judge.

DOOLING, District Judge:

The South Bay Corporation petitions to review a decision of the Tax Court that disposed of three issues all of which arose out of the 1951 condemnation of all petitioner's water service properties and franchises by the Suffolk County Water Authority.

The Tax Court first decided that petitioner had acquired the properties of two water companies in 1925 in connection with reorganizations; that, in consequence, the properties had...

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