Nielsen v. Commissioner
United States Tax Court
P's residential property was condemned by the State of South Dakota for purposes of a federally aided highway construction project. In settlement of the ensuing condemnation proceedings, P received $ 65,000. Subsequently, P and the State became involved in negotiations and litigation regarding P's entitlement under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Pub.
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P's residential property was condemned by the State of South Dakota for purposes of a federally aided highway construction project. In settlement of the ensuing condemnation proceedings, P received $ 65,000. Subsequently, P and the State became involved in negotiations and litigation regarding P's entitlement under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Pub. L. 91-646, 84 Stat. 1894 (Relocation Act), to additional sums enabling her to purchase a comparable replacement dwelling. This suit was settled for $ 100,000. P, relying on a provision of the…
1Opinion of the Court
KAREN Y. NIELSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nielsen v. Commissioner
No. 1435-98
United States Tax Court
114 T.C. 159; 2000 U.S. Tax Ct. LEXIS 14; 114 T.C. No. 10;
March 8, 2000, Filed
Decision will be entered for respondent.
P's residential property was condemned by the State of
South Dakota for purposes of a federally aided highway
construction project. In settlement of the ensuing condemnation
proceedings, P received $ 65,000. Subsequently, P and the State
became involved in negotiations and litigation regarding P's
entitlement under the Uniform Relocation Assistance…
2Cases cited8 opinions
- Kirby Forest Industries, Inc. v. United StatesSupreme Court of the United States · 1984
- Rapid City v. BaronSouth Dakota Supreme Court · 1975
- City of Mountain View v. Superior CourtCalifornia Court of Appeal · 1975
- Tonnar v. Missouri State Highway & Transportation CommissionMissouri Court of Appeals · 1982
- City of Los Angeles v. DeckerCalifornia Court of Appeal · 1976
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