Legal Opinion
Isaac G. Johnson & Co. v. United States
Court of Appeals for the Second Circuit
Decided June 12, 1945No. 330PublishedCited by 37 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The taxpayer is a New York corporation from which the state of New York took by eminent domain certain lands and lands under water for the straightening of the Harlem Ship Canal. New York Laws 1933, Ch. 624. Title vested in the state September 27, 1933 but the amount of compensation payable for the condemned property was not determined until the termination of litigation by judgment of the New York Court of Claims, pursuant to which the corporation was paid $143,183.83 during its fiscal year ending June 30, 1939. This sum consisted of two items: $110,755.25, was the value…
2Cases cited8 opinions
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Commissioner of Internal Rev. v. Appleby's EstateCourt of Appeals for the Second Circuit · 1941
- Williams v. BurnetDistrict Court, District of Columbia · 1932
- Seaside Improvement Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- Reakirt v. CommissionerUnited States Board of Tax Appeals · 1934
3 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Vaira v. CommissionerUnited States Tax Court · 1969
- Towanda Textiles, Inc. v. United StatesUnited States Court of Claims · 1960
- Galt v. CommissionerUnited States Tax Court · 1953
- Jack L. Baylin, Tax Matters Partner, Painters Mill Venture v. United StatesCourt of Appeals for the Federal Circuit · 1995
32 more not listed; retrieve them via the Exa API.