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BERENSON v. C. I. R.

No. 26, Docket 79-4058.

612 F.2d 695 (1979)

Louis BERENSON and Sue A. Berenson, Sam Cohen and Sarah Cohen, Isidore Cohen and Pauline Cohen, David Cohen and Marilyn Cohen, and Sam Cohen and Isidore Feldman, Executor of the Estate of Sarah Cohen, Deceased, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided December 28, 1979.

Attorney(s) appearing for the Case

William S. Estabrook, III, Atty., Tax Division, Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Michael L. Paup, Attys., Tax Division, Dept. of Justice, Washington, D. C., of counsel), for appellant.

Eli Uncyk, New York City, for appellees.

Before MOORE, OAKES and NEWMAN, Circuit Judges.

OAKES, Circuit Judge:

This tax case has a rather remarkable and lengthy history. It reaches us on appeal following a previous remand to the Tax Court, Berenson v. Commissioner, 507 F.2d 262 (2d Cir. 1974). When this matter first arose, the Tax Court originally held that a "sale" to a tax-exempt purchaser was not a "sale" for purposes of Section 1222(3); thus, the proceeds were ordinary income to the taxpayers. Louis Berenson...

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