Legal Opinion
The E. R. Hitchcock Co. v. United States
Court of Appeals for the Second Circuit
Decided April 3, 1975No. 507, Docket 74-2250PublishedCited by 8 opinions
1Opinion of the Court
OAKES, Circuit Judge:
This appeal is by the Government from a judgment permitting a taxpayer, in connection with a condemnation award, the benefit of the nonrecognition provisions of the involuntary conversion statute, Section 1033 of the Code, 26 U.S.C. § 1033. 1 The judgment, a sum mary one, was rendered by the United States District Court for the District of Connecticut, M. Joseph Blumenfeld, Judge, and related to the taxable year 1966. In condemnation proceedings by a redevelopment authority the appellee, a corporation, had been awarded in that year under Connecticut law a total of…
2Cases cited20 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. MitchellSupreme Court of the United States · 1971
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Peter Vaira and Mary L. Vaira v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Union Planters National Bank of Memphis v. United StatesCourt of Appeals for the Sixth Circuit · 1970
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3Cited by8 opinions
- Taft Broadcasting Company v. United StatesCourt of Appeals for the Sixth Circuit · 1991
- Tiefenbrunn v. CommissionerUnited States Tax Court · 1980
- Graphic Press, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Fulks v. CommissionerUnited States Tax Court · 1989
- Buffalo Wire Works Co. v. Comm'rUnited States Tax Court · 1980
3 more not listed; retrieve them via the Exa API.