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BILLY ROSE'S DIAMOND HORSESHOE, INC. v. UNITED STATES

No. 917, Docket 71-1172.

448 F.2d 549 (1971)

BILLY ROSE'S DIAMOND HORSESHOE, INC. (In Dissolution), Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided September 3, 1971.

Attorney(s) appearing for the Case

James R. Cherry, New York City (Hays, St. John, Abramson & Heilbron, New York City, on the brief), for appellant.

Michael I. Saltzman, Asst. U. S. Atty. (Whitney North Seymour, Jr., U. S. Atty. for Southern District of New York, Alan B. Morrison, Asst. U. S. Atty., on the brief), for appellee.

Before SMITH and HAYS, Circuit Judges, and POLLACK, District Judge.

HAYS, Circuit Judge:

This is an appeal from a judgment entered in the United States District Court for the Southern District of New York holding that taxpayer appellant is not entitled to use the installment method of § 453(a) (1), (b) (1) of the Internal Revenue Code of 1954 in reporting certain payments received from a lessee for a release from an obligation to restore the leased premises. We affirm the judgment of the district court, 322...

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