Legal Opinion
Great Northern Nekoosa Corporation v. United States
Court of Appeals for the First Circuit
Decided July 18, 1983No. 82-1751PublishedCited by 11 opinions
1Opinion of the Court
WYZANSKI,
Senior District Judge.
The question presented is the amount deductible from gross taxable income on account of a parcel of real property donated by the taxpayer, Great Northern Nekoosa Corporation, to the State of Maine for charitable purposes, pursuant to the deduction allowance authorized by § 170(c)(1) of the Internal Revenue Code of 1954, 26 U.S.C. § 170(c)(1) (1976).
On August 16, 1943 the taxpayer purchased, from the Maine Central Railroad Company, for $25,000, 640 acres of land. Included was the “Allagash Falls Parcel,” a 207-acre tract which lies along and on both sides of the…
2Cases cited3 opinions
- United States v. 320.0 Acres of Land, More or Less in the County of Monroe, State of Florida,and Salvatore R. CicconeCourt of Appeals for the Fifth Circuit · 1979
- Urbanizadora Versalles, Inc. v. Miguel A. Rivera RiosCourt of Appeals for the First Circuit · 1983
- Great Northern Nekoosa Corp. v. United StatesDistrict Court, D. Maine · 1982
3Cited by11 opinions
- Stanley Works v. CommissionerUnited States Tax Court · 1986
- Tilley v. United StatesDistrict Court, M.D. North Carolina · 2003
- Homer F. And Dorothy L. McMurray v. Commissioner of Internal Revenue, Homer F. And Dorothy L. McMurray v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1993
- Grove Peacock Plaza, Ltd. v. Resolution Trust Corp. (In Re Grove Peacock Plaza, Ltd.)United States Bankruptcy Court, S.D. Florida. · 1992
- United States v. Windsor Capital Corp.District Court, D. Massachusetts · 2007
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