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ESTATE OF ROGERS v. C. I. R.

No. 747, Docket 35500.

445 F.2d 1020 (1971)

ESTATE of Rochester H. ROGERS, Deceased, et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided June 18, 1971.

Attorney(s) appearing for the Case

Rubin, Levey & Battaglia, Rochester, N. Y. (Sydney R. Rubin, Rochester, N. Y., of counsel), for appellants.

Johnnie M. Walters, Asst. Atty. Gen., Dept. of Justice (Meyer Rothwacks, William A. Friedlander, Borden S. Gilman, Attys., Tax Div., Dept. of Justice, of counsel), for appellee.

Before CLARK, Associate Justice, SMITH, Circuit Judge, and ZAVATT, District Judge.

PER CURIAM:

The complicated facts of this case on appeal belie the exceedingly simple issue which it presents: whether the Tax Court's finding in its order filed July 8, 1970, that the unadjusted basis of property bought in 1946 was $105,000.00, was clearly erroneous, C. I. R. v. Duberstein, 363 U.S. 278, 80 S.Ct. 1190, 4 L. Ed.2d 1218 (1960), 26 U.S.C. § 7482(a).

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