Legal Opinion

Lapham v. United States

Court of Appeals for the Second Circuit

Decided January 3, 1950No. 21465_1PublishedCited by 21 opinions

1Opinion of the Court

CHASE, Circuit Judge.

The appellant, in 1934, inherited from her husband about 420 acres of land in the town of New Canaan, Conn., which was worth $560,340. In 1936, under threat of condemnation by the State of Connecticut, which wanted a part of this land for highway purposes, she deeded 33.6837 acres of it to the State and received in return $198,-000. In the negotiations leading up to this conveyance the price was agreed to as a lump sum payment without any allocation by the parties of any part of it as so-called “severance damages” to the remaining land of the appellant.

In reporting her…

2Cases cited3 opinions

  1. Stock v. CoxSupreme Court of Connecticut · 1939
  2. Allaben v. CommissionerUnited States Board of Tax Appeals · 1937
  3. Martin v. Town of West HartfordSupreme Court of Connecticut · 1918

3Cited by21 opinions

  1. Vaira v. CommissionerUnited States Tax Court · 1969
  2. Best Universal Lock Co. v. CommissionerUnited States Tax Court · 1965
  3. Resler v. CommissionerUnited States Tax Court · 1952
  4. Johnston v. CommissionerUnited States Tax Court · 1964
  5. Asjes v. CommissionerUnited States Tax Court · 1980

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