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HAMILTON MEMORIAL GARDENS, INC. v. C. I. R.

No. 17892.

394 F.2d 905 (1968)

HAMILTON MEMORIAL GARDENS, INC., Petitioner on Review, v. COMMISSIONER OF INTERNAL REVENUE, Respondent on Review.

United States Court of Appeals Sixth Circuit.

May 31, 1968.

Attorney(s) appearing for the Case

Jacquin D. Bierman, New York City, for petitioner.

Willy Nordwind, Jr., Dept. of Justice, Washington, D. C., (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen, Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before EDWARDS, CELEBREZZE and COMBS, Circuit Judges.

PER CURIAM.

This is a petition to review findings and judgments of the Tax Court. The parties present three questions:

I. Should the taxpayer's basis for land be limited to the transferor's basis?

At oral hearing the parties stipulated in open court that this issue, as stated above, should be remanded to the Tax Court for the taking of evidence in accordance with the procedure followed in Jefferson Memorial Gardens, Inc. v. Commissioner of Internal...

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