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FORT HAMILTON MANOR, INC. v. COMMISSIONER

Docket Nos. 2709-65, 2710-65.

51 T.C. 707 (1969)

FORT HAMILTON MANOR, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DAYTON DEVELOPMENT FORT HAMILTON CORP., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 4, 1969.

Attorney(s) appearing for the Case

Martin Rosen and Arthur Pelikow, for the petitioners.

John B. Murray, Jr., for the respondent.

ATKINS, Judge:

The respondent determined income tax deficiencies against the petitioner Fort Hamilton Manor, Inc., for the taxable years ended May 31, 1961 and 1962, in the respective amounts of $362,058 and $12,705 and against the petitioner Dayton Development Fort Hamilton Corp. for the taxable year ended November 30, 1961, in the amount of $158,659.

The issues are (1) whether under section 1033 of the Internal Revenue Code of 1954, gains realized...

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