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DETTMERS v. C. I. R.

No. 19856.

430 F.2d 1019 (1970)

Margaret V. DETTMERS, Executrix, Estate of Herrick L. Johnston, Deceased, and Margaret V. Dettmers, Individually, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

July 29, 1970.

Attorney(s) appearing for the Case

James H. Larva, Columbus, Ohio, (Thomas M. Tyack, Columbus, Ohio on the brief), for appellant.

Stephen Schwarz, Dept. of Justice, Washington, D. C., (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before PECK, and McCREE, Circuit Judges, and McALLISTER, Senior Circuit Judge.

JOHN W. PECK, Circuit Judge.

This is an appeal from a decision of the Tax Court1 upholding the Commissioner's deficiency determination with respect to taxpayer's income taxes on certain capital gains which arose out of the involuntary conversion of real property in 19572.

Taxpayer purchased a parcel of real estate in Columbus, Ohio, in August 1955. In May...

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