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COMMISSIONER OF INTERNAL REVENUE v. PONTCHARTRAIN PARK HOMES, INC.

No. 21181.

349 F.2d 416 (1965)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PONTCHARTRAIN PARK HOMES, INC., Respondent.

United States Court of Appeals Fifth Circuit.

August 31, 1965.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., D. of J., Lee A. Jackson, Atty., Dept. of Justice, Sheldon S. Cohen, Chief Counsel, I.R.S., Glen E. Hardy, Atty., I.R.S., Harry Baum, Harold C. Wilkenfield, Attys., Dept. of Justice, Washington, D. C., Michael I. Smith, Atty., Dept. of Justice, Washington, D. C., for petitioner.

Victor A. Sachse, Baton Rouge, La., Breazeale, Sachse & Wilson, Baton Rouge, La., for respondent.

Before MARIS, RIVES, and BROWN, Circuit Judges.

PER CURIAM.

The Government petitions for review of the Tax Court's decision that the sale to the State Board of Education of Louisiana of a 17 acre tract, carved out of a much larger tract which had been laid out by developer Pontchartrain as a part of a joint venture development with the City of New Orleans of a negro housing and park area, was entitled to capital gains treatment. The Government insists that the sale was barred from capital gain treatment because...

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