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GRAPHIC PRESS, INC. v. C. I. R.

No. 73-3521.

523 F.2d 585 (1975)

GRAPHIC PRESS, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

September 19, 1975.

Attorney(s) appearing for the Case

Anthony R. Case (argued), Los Angeles, Cal., for petitioner-appellant.

Jonathan S. Cohen (argued), U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before TRASK and WALLACE, Circuit Judges, and KELLEHER, District Judge.

OPINION

WALLACE, Circuit Judge:

Graphic Press, Inc. (Graphic) appeals from a decision of the United States Tax Court upholding an income tax deficiency of $188,248 for the short taxable period July 1 to December 6, 1967. The Tax Court held, with six judges dissenting, that $407,192 of a $725,000 condemnation award from the State of California was not compensation for "property" within the meaning of Internal Revenue...

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