WINTER REALTY & CONSTRUCTION CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Loco Realty Co. v. Commissioner OF Internal Revenue, 306 F.2d 207 (8th Cir. 1962)
  …the intent of Congress to make provision, within certain limitations, for the nonrecognition of gain realized upon the involuntary conversion of property. Winter Realty & Construction Co. v. Commissioner, 2 Cir., 1945, 149 F. 2d 567, 569, cert. den. 326 U.S. 754, 66 S.Ct. 92, 90 L.Ed. 452. Our problem is to ascertain, for fact situations of the kind now before us, when such gain, at the election of the taxpayer, may not be recognized. In construing § 1033(a) and its predecessor statutes the Board of Tax Ap…
• Liant Record, Inc. v. Commissioner OF Internal Revenue, 303 F.2d 326 (2d Cir. 1962)
  …nvoluntarily converted into cash which the taxpayer immediately expends in replacing the converted property, Congress thought it fair to postpone any tax on the gain. Winter Realty & Constr. Co. v. Commissioner, 149 F. 2d 567 (2 Cir.), cert. denied, 326 U.S. 754, 66 S.Ct. 92, 90 L.Ed. 452 (1945). However, the fortuity of an involuntary conversion should not afford the taxpayer an opportunity to alter the nature of his investment tax-free. Therefore, under § 1033 and its predecessors,5 tax postponement turns…

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• Kennebec BOX & Lumber Co., Inc. v. Commissioner of Internal Revenue, 168 F.2d 646 (1st Cir. 1948)
  …nor obtained the Commissioner’s permission' for the “establishment of a replacement fund” under Section 19.112(f)-2 of Regulation 103. And see, in this connection, Winter Realty and Construction Co. v. Commissioner, 2 Cir., 149 F. 2d 567, cert. den. 326 U.S. 754, 66 S.Ct. 92, 90 L.Ed 452. If further justification for affirmance of the Tax Court be needed (though we think it is not), such justification can here be-found in the doctrine of Dobson v. Commissioner, 320 U.S. 489, at page 502, 64 S. Ct. 239, at…