Legal Opinion
Vim Securities Corporation v. Commissioner of Int. Rev.
Court of Appeals for the Second Circuit
Decided July 21, 1942No. 70PublishedCited by 20 opinions
1Opinion of the Court
AUGUSTUS N. HAND,
Circuit Judge.
Two questions are raised by the taxpayer, Vim Securities Corporation, in its petition to review the determination of the Board of Tax Appeals adjudging a deficiency in income and excess profits taxes for 1936:(1) Whether gain realized by the taxpayer as a result of receiving an award for the condemnation of its property was subject to the provisions of Section 112 (f) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Code, § 112 (f), excepting gain from recognition where an award is expended in the acquisition of other property similar or related in service or use…
2Cases cited3 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Higgins v. SmithSupreme Court of the United States · 1940
- United States v. Brager Building & Land CorporationCourt of Appeals for the Fourth Circuit · 1941
3Cited by20 opinions
- Paymer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Adolph K. Feinberg and Virginia B. Feinberg, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
- Household Finance Corp. v. Director of the Division of TaxationSupreme Court of New Jersey · 1962
- Nehi Beverage Co. v. CommissionerUnited States Tax Court · 1951
- Palcar Real Estate Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
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