U.S. Court of Appeals for the D.C. Circuit, 1965

Alper v. District of Columbia

U.S. Court of Appeals for the D.C. Circuit · Decided May 11, 1965

346 F.2d 845 (Federal Reporter, Second Series)

Counsel

Mr. Julius I. Fox, Washington, D. C., with whom Messrs. C. Richard Beyda and Irving B. Yochelson, Washington, D. C., were on the brief, for petitioners., Mr. Henry E. Wixon, Asst. Corp. Counsel for the District of Columbia, with whom Messrs. Chester H. Gray, Corp. Counsel, Milton D. Korman, Principal Asst. Corp. Counsel, and Robert E. MeCally, Asst. Corp. Counsel, were on the brief, for respondent.

Cases that cite this one

6 later published cases cite this decision. The 4 that cite it most often are listed here.

District of Columbia v. National Bank of Washington (D.C. 1981)
Verkouteren v. District of Columbia (D.C. Cir. 1969)
Beatrice W. Oppenheimer v. District of Columbia (D.C. Cir. 1966)
Washington American League Base Ball Club, Inc. v. District of Columbia (D.C. Cir. 1965)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM:

These appeals, although not consolidated with those decided this day sub nomine Verkouteren, et al. v. District of Columbia, 120 U.S.App.D.C. -, 346 F.2d 842 were heard on the same calendar. Although they involve the distribution in a corporate liquidation of a leasehold interest in real property as distinct from shares of stock, they present the same situation with respect to the disregard by the Tax Court of the capital gains issue presented to it by the parties upon a stipulation that such leasehold was disposed of by the appellant-stockholders, and the decision by the Tax Court to support the asserted deficiencies by a finding contrary to the stipulation. We reverse for the same reasons stated in Verkouteren, and remand for the same purpose.

It is so ordered.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.