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WEST STREET-ERIE BOULEVARD CORP. v. UNITED STATES

No. 378, Docket 32967.

411 F.2d 738 (1969)

WEST STREET-ERIE BOULEVARD CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Second Circuit.

Decided April 1, 1969.

Attorney(s) appearing for the Case

Bennet N. Hollander, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Washington, D. C., Justin J. Mahoney, U. S. Atty., of counsel), for defendant-appellant.

John F. Lawton, Syracuse, N. Y. (Mackenzie, Smith, Lewis, Michell & Hughes, Syracuse, N. Y., Dennis R. Baldwin, Syracuse, N. Y., of counsel), for plaintiff-appellee.

Before Mr. Justice CLARK, and WATERMAN and FRIENDLY, Circuit Judges.

FRIENDLY, Circuit Judge:

This is an appeal by the United States from a judgment of the District Court for the Northern District of New York in a tax refund action tried before the late Judge Brennan and decided after his death, pursuant to stipulation of the parties, by Judge Ryan of the Southern District sitting by designation. Decision turns on a narrow question relating to § 337 of the Internal Revenue Code of 1954, which provides for nonrecognition of gain...

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