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ROSEFSKY v. C. I. R.

No. 815, Docket No. 79-4002.

599 F.2d 515 (1979)

Alec ROSEFSKY, Edith Rosefsky, Joseph A. D'Esti and Helen T. D'Esti, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided June 12, 1979.

Attorney(s) appearing for the Case

Eugene E. Peckham, Binghamton, N. Y., Hinman, Howard & Kattell, Binghamton, N. Y., for petitioners-appellants.

Mary L. Jennings, Atty., Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Gary R. Allen, Attys., Tax Div., Dept. of Justice, Washington, D. C., of counsel), for respondent-appellee.

Before SMITH, OAKES and VAN GRAAFEILAND, Circuit Judges.

J. JOSEPH SMITH, Circuit Judge:

Alec Rosefsky and Joseph D'Esti owned certain real estate as partners. The City of Binghamton, New York condemned the property as part of its urban renewal efforts and reimbursed the partners in 1965. In 1970, after litigation on the matter, the partners received further compensation.

On the 1970 federal tax information return filed by the partnership, the partnership elected to replace the property and thus to defer realization...

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