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SCOLARI v. COMMISSIONER OF INTERNAL REVENUE

No. 73-3548.

497 F.2d 962 (1974)

Linlo SCOLARI, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

June 3, 1974.

Attorney(s) appearing for the Case

Thomas Elke, San Francisco, Cal., for petitioner-appellant.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Chief, Richard Farber, Daniel F. Ross, Appellate Section, Tax Div., U. S. Dept. of Justice, Washington, D. C., Mead Whitaker, Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.

Before BROWNING, DUNIWAY and SNEED, Circuit Judges.

OPINION

PER CURIAM:

Taxpayer appeals a decision of the Tax Court sustaining a deficiency assessment of $28,744.02 for 1966 and 1968.

In 1966 the United States filed a complaint in condemnation and declaration of taking of real property owned by taxpayer, depositing $65,000 as estimated compensation. Taxpayer withdrew $62,500. His basis in the property was $15,000. In March of 1968 the parties stipulated to a judgment fixing the value of the property...

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