WINTER REALTY CONSTR. v. COMMR. OF INTERNAL REVENUE, 2 T.C. 38 (1943) WINTER REALTY CONSTRUCTION CO., PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 107310.United States Tax Court. Promulgated June 9, 1943. 1. Prior to the taxable years here involved portions of certain properties owned by petitioner were condemned and taken for street widening. The […]