WEINFELD, District Judge.
The plaintiff seeks to recover federal income tax and interest assessed against and paid by it for the year 1946 under the following circumstances:
In September, 1945 the plaintiff agreed to sell certain of its real property with improvements thereon for $700,000, or "$650,000 if the full amount of the purchase price is paid within two years". Title was closed in December, 1945. The purchaser paid $350,000 cash and executed a bond...
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