Riddle v. Commissioner
United States Board of Tax Appeals
Amount paid to petitioner as interest, in addition to the principal sum awarded by the Mixed Claims Commission as damages for personal injuries, should be included in gross income.
1Opinion of the Court
OPINION.
Aktjndell :
The respondent determined a deficiency in income tax for the year 1928 in the amount of $1,761.40. The controversy arises out of awards made to petitioner for personal injuries suffered and property lost in the sinking of the steamship Lusitania in 1915. The Mixed Claims Commission, United States and Germany, awarded petitioner damages of $4,850 for loss of personal property, with interest from May 7,1915, and $15,000 for personal injuries, with interest from November 1,1923. The sums awarded, with interest, were paid to petitioner in 1928.
The amount of the award for…
2Cases cited5 opinions
- Miller v. RobertsonSupreme Court of the United States · 1924
- Arizona & New Mexico Railway Co. v. ClarkSupreme Court of the United States · 1915
- Ortolano v. Morgan's L. & T. R. & S. S. Co.Supreme Court of Louisiana · 1903
- Robertson v. MillerCourt of Appeals for the Second Circuit · 1922
- Arizona & N. M. Ry. Co. v. ClarkCourt of Appeals for the Ninth Circuit · 1913
3Cited by18 opinions
- Bagley v. CommissionerUnited States Tax Court · 1995
- Kovacs v. CommissionerUnited States Tax Court · 1993
- Charles Francisco Cecilia Francisco v. United StatesCourt of Appeals for the Third Circuit · 2001
- Marine Transport Co. v. CommissionerUnited States Board of Tax Appeals · 1933
- Rosemary S. Kovacs v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
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