Legal Opinion
Commissioner of Internal Revenue v. Kieselbach
Court of Appeals for the Third Circuit
Decided April 7, 1942No. 7912PublishedCited by 28 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The taxpayer, Henry Kieselbach, inherited from his father a parcel of real property in the City of New York on April 2, 1927. In 1930 the City of New York began condemnation proceedings in the Supreme Court of New York; an order was entered authorizing the taking of the property by the City and providing that compensation would be determined by the Court. The resolution of the New York Board of Estimate and Apportionment, passed pursuant to § 976 of the Greater New York Charter, provided that fee title of the property should become vested in the City January 3, 1933.…
2Cases cited28 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Bauman v. RossSupreme Court of the United States · 1897
- Seaboard Air Line Railway Co. v. United StatesSupreme Court of the United States · 1923
- Helvering v. HammelSupreme Court of the United States · 1941
- Joslin Manufacturing Co. v. City of ProvidenceSupreme Court of the United States · 1923
23 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Wood Harmon Corporation v. United StatesCourt of Appeals for the Second Circuit · 1963
- Wood Harmon Corporation v. United StatesDistrict Court, S.D. New York · 1962
- Nitterhouse v. United StatesCourt of Appeals for the Third Circuit · 1953
- State Fish Corp. v. CommissionerUnited States Tax Court · 1967
23 more not listed; retrieve them via the Exa API.