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ALPER v. DISTRICT OF COLUMBIA

Nos. 18539-18543.

346 F.2d 845 (1965)

Morton O. ALPER et al., Petitioners, v. DISTRICT OF COLUMBIA, Respondent. Albert SMALL et al., Petitioners, v. DISTRICT OF COLUMBIA, Respondent. Albert SMALL et al., Petitioners, v. DISTRICT OF COLUMBIA, Respondent. David L. STERN, Petitioner, v. DISTRICT OF COLUMBIA, Respondent. Marie E. STERN, Petitioner, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided May 11, 1965.

Attorney(s) appearing for the Case

Mr. Julius I. Fox, Washington, D. C., with whom Messrs. C. Richard Beyda and Irving B. Yochelson, Washington, D. C., were on the brief, for petitioners.

Mr. Henry E. Wixon, Asst. Corp. Counsel for the District of Columbia, with whom Messrs. Chester H. Gray, Corp. Counsel, Milton D. Korman, Principal Asst. Corp. Counsel, and Robert E. McCally, Asst. Corp. Counsel, were on the brief, for respondent.

Before FAHY, WASHINGTON and McGOWAN, Circuit Judges.

PER CURIAM:

These appeals, although not consolidated with those decided this day sub nomine Verkouteren, et al. v. District of Columbia, 120 U.S.App.D.C. ___, 346 F.2d 842 were heard on the same calendar. Although they involve the distribution in a corporate liquidation of a leasehold interest in real property as distinct from shares of stock, they present the same situation with respect to the disregard by the Tax Court of...

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