Johnston v. Commissioner
United States Tax Court
The Commonwealth of Pennsylvania by condemnation took and appropriated to highway purposes a portion of petitioners' farmland which resulted in damage to the retained land and the improvements thereon. Held, that a portion of the payment received by petitioners on account of the condemnation was attributable to the damage resulting to the retained land and the improvements.
1Opinion of the Court
Withey, Judge:
A deficiency in the income tax of petitioners for the taxable year 1959 has been determined by respondent in the amount of $4,655.74. The only issue presented is whether petitioners may report as capital gains only that portion of a lump-sum condemnation award by the Commonwealth of Pennsylvania which represents claimed severance damages in the State’s condemnation of a portion only of their property.
FINDINGS OF FACT
The stipulated facts are found.
Petitioners are husband and wife residing at Camels Hump Farm, Bethlehem, Pa. Their joint Federal income tax return for the taxable…
2Cases cited5 opinions
- Sgarlat Estate v. CommonwealthSupreme Court of Pennsylvania · 1960
- Lapham v. United StatesCourt of Appeals for the Second Circuit · 1950
- Brown v. CommonwealthSupreme Court of Pennsylvania · 1960
- Allaben v. CommissionerUnited States Board of Tax Appeals · 1937
- Beeghly v. CommissionerUnited States Tax Court · 1961
3Cited by13 opinions
- Peter Vaira and Mary L. Vaira v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Vaira v. CommissionerUnited States Tax Court · 1969
- Conran v. United StatesDistrict Court, E.D. Missouri · 1971
- The E. R. Hitchcock Co. v. United StatesCourt of Appeals for the Second Circuit · 1975
- ER HITCHCOCK COMPANY v. United StatesDistrict Court, D. Connecticut · 1974
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