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RETAIL PROPERTIES, INC. v. COMMISSIONER

Docket No. 94706.

23 T.C.M. 1463 (1964)

T.C. Memo. 1964-245

Retail Properties, Inc. v. Commissioner.

United States Tax Court.

Filed September 18, 1964.

Attorney(s) appearing for the Case

James B. Lewis and Arthur Kalish, for the petitioner. Robert A. Trevisani, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined deficiencies in petitioner's income tax for the taxable year ended February 28, 1957 in the amount of $43,385.21 and for the taxable period March 1, 1957 to June 11, 1957, in the amount of $363,571.50.

The first issue is whether the gain realized by petitioner on the sale of its five parcels of real property is to be recognized. If it is, then an issue exists between the...

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