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SIRBO HOLDINGS, INC. v. C. I. R.

No. 209, Docket 74-1697.

509 F.2d 1220 (1975)

SIRBO HOLDINGS, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided January 14, 1975.

Attorney(s) appearing for the Case

James R. McGowan, Providence, R. I. (Lester H. Salter and Salter, McGowan, Arcaro & Swartz, Providence, R. I., of counsel), for appellant.

Ernest J. Brown, Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., and Gilbert E. Andrews, Dept. of Justice, Washington, D. C., of counsel), for appellee.

Before FRIENDLY, TIMBERS and GURFEIN, Circuit Judges.

FRIENDLY, Circuit Judge:

When this case was here before, 476 F.2d 981 (2 Cir. 1973),1 on appeal from an earlier decision of Judge Quealy, Sirbo Holdings, Inc., 57 T.C. 530 (1972), we vacated the judgment and remanded the cause to the Tax Court for reconsideration. We were disturbed at the Tax Court's refusal to treat the payment of $125,000 received by petitioner Sirbo Holdings...

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