Maixner v. Commissioner
United States Tax Court
1. Petitioners entered into agreements with the Department of Highways of the State of Minnesota granting to the State or its nominee the right to enter upon the respective properties described in said agreements to remove earth, gravel, and other materials for a period of 2 years. Materials removed were to be paid for at a stated rate per cubic yard. The State was given the right to ingress and egress.
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1. Petitioners entered into agreements with the Department of Highways of the State of Minnesota granting to the State or its nominee the right to enter upon the respective properties described in said agreements to remove earth, gravel, and other materials for a period of 2 years. Materials removed were to be paid for at a stated rate per cubic yard. The State was given the right to ingress and egress. The State was not required to remove any of the materials, and payments were to be made only if and when materials were actually removed. Prior to the execution of the agreements above…
1Opinion of the Court
Fisher, Judge:
These proceedings were consolidated on the basis of agreement of counsel. They involve deficiencies in income tax determined by respondent for the taxable years 1954 and 1955 as follows:
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The principal issues presented are (1) whether certain agreements between petitioners and the highway department of the State of Minnesota were obtained as a result of threats of condemnation and effected an involuntary conversion of earth materials removed from petitioners’ properties within the meaning of section 1231, and (2) whether petitioner Kubicek is to be limited to a…
2Cited by18 opinions
- Rainier Cos. v. CommissionerUnited States Tax Court · 1973
- Ila I. Gail v. United StatesCourt of Appeals for the Tenth Circuit · 1995
- Warner v. CommissionerUnited States Tax Court · 1971
- Tecumseh Corrugated Box Co. v. CommissionerUnited States Tax Court · 1990
- Tecumseh Corrugated Box Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
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