Legal Opinion
Kieselbach v. Commissioner
Supreme Court of the United States
Decided January 4, 1943No. 184PublishedCited by 130 opinions
1Opinion of the CourtJustice Reed
This writ of certiorari was granted limited to a single narrow point in the law of income taxes. The sum in question was received as part of the compensation in a condemnation proceeding instituted by the City of New York. Payment was made several years after the actual taking. The issue concerns the nature of that portion of the payment which is called “interest” by the Greater New York Charter and which the owner must receive, in addition to the value of the property fixed as of the time of the taking, to produce, when actually paid, the full equivalent of that value. Was this portion a…
2Cases cited29 opinions
- Seaboard Air Line Railway Co. v. United StatesSupreme Court of the United States · 1923
- Helvering v. HammelSupreme Court of the United States · 1941
- Brooks-Scanlon Corp. v. United StatesSupreme Court of the United States · 1924
- Shoshone Tribe of Indians v. United StatesSupreme Court of the United States · 1937
- Phelps v. United StatesSupreme Court of the United States · 1927
24 more not listed; retrieve them via the Exa API.
3Cited by130 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, DeceasedCourt of Appeals for the Fifth Circuit · 1969
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
125 more not listed; retrieve them via the Exa API.