Legal Opinion
Strogoff v. United States
United States Court of Claims
Decided August 12, 1986No. 522-83TPublishedCited by 4 opinions
1Opinion of the Court
OPINION
BRUGGINK, Judge.
This is an action for the recovery of federal income taxes. Resolution turns on the interpretation and application of a provision of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Pub.Law No. 91-646, 84 Stat. 1895, 42 U.S.C. §§ 4601-4655 (1982) (“Relocation Act”). At issue is whether the proceeds of a private sale of personal property pursuant to the Relocation Act are to be treated as income to the taxpayers. If answered negatively, there arises a subsidiary issue of whether the taxpayers can deduct from gross receipts the cost of…
2Cases cited15 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Jarecki v. G. D. Searle & Co.Supreme Court of the United States · 1961
- Dixon v. United StatesSupreme Court of the United States · 1965
- United States v. Wong Kim Bo, A/K/A Yee Kuk Ho, Etc.Court of Appeals for the Fifth Circuit · 1972
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3Cited by4 opinions
- Nielsen v. CommissionerUnited States Tax Court · 2000
- Bradshaw v. United StatesUnited States Court of Claims · 1988
- Karen Y. Nielsen v. CommissionerUnited States Tax Court · 2000
- Nielsen v. CommissionerUnited States Tax Court · 2000