Knowland v. Commissioner
United States Board of Tax Appeals
The petitioner acquired by bequest in 1921 two claims against the United States arising out of the detention in 1892 of certain whaling vessels, on which he recovered judgment and received payment in 1926 and 1928. The recoveries were measured by the average price of the probable catch the vessels might have made if not detained. The crews were to be paid for their services certain shares of the proceeds of the catch.
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The petitioner acquired by bequest in 1921 two claims against the United States arising out of the detention in 1892 of certain whaling vessels, on which he recovered judgment and received payment in 1926 and 1928. The recoveries were measured by the average price of the probable catch the vessels might have made if not detained. The crews were to be paid for their services certain shares of the proceeds of the catch. Held that the recoveries constituted taxable income and that in the absence of evidence showing that a segregation had been made of the shares of the crews and such parts held…
1Opinion of the Court
*621OPINION.
MaRquette :
At the time of the seizure and detention of the Jane Gray and of the Lydia, the United States was asserting jurisdiction over a certain part of the Bering Sea more than three miles from the shore. This claim was denied by Great Britain and resulted in arbitration between the two governments. An account of these matters may be found in the opinion in Whitelaw v. United States, 75 Fed. 513, decided June 29, 1896. In that case the Circuit Court of Appeals held that seizures such as those here involved were illegal. Since that decision it has been recognized that the seizures…
2Cases cited6 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Brewster v. GageSupreme Court of the United States · 1930
- Burnet v. HoustonSupreme Court of the United States · 1931
- Bliss v. CommissionerUnited States Board of Tax Appeals · 1933
- Taber v. JennyDistrict Court, D. Massachusetts · 1856
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Knowland v. CommissionerUnited States Board of Tax Appeals · 1933