Court of Appeals for the Second Circuit May 29, 1962, 357, Docket 27361 (Richard T. Graham v. Commissioner of Internal Revenue)

KAUFMAN, Circuit Judge.

This is a petition for review of a decision rendered by the Tax Court, Atkins, J.,

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which held that payments made pursuant to an award of the Mixed Claims Commission, United States and Germany, did not qualify for capital gains treatment under Section 1232 of the Internal Revenue Code of 1954, 26 U.S.C. § 1232.