Ferreira v. Commissioner
United States Tax Court
In 1961, a summons and complaint was filed by the Honolulu Redevelopment Agency, condemning property owned by the petitioners in Honolulu, Hawaii. The question of an appropriate condemnation award was then litigated in a State court.
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In 1961, a summons and complaint was filed by the Honolulu Redevelopment Agency, condemning property owned by the petitioners in Honolulu, Hawaii. The question of an appropriate condemnation award was then litigated in a State court. In 1967, the petitioners obtained a final judgment, awarding them a total of $ 111,000, which amount included $ 26,000 as "interest by way of damages from the date of summons to the date of entry of judgment, less offset for the reasonable value of the use and possession by the owners during said period." The petitioners did not include the $ 26,000 in their…
1Opinion of the Court
William C. Ferreira and Alice C. Ferreira, Petitioners v. Commissioner of Internal Revenue, Respondent
Ferreira v. Commissioner
Docket No. 6318-70
United States Tax Court
57 T.C. 866; 1972 U.S. Tax Ct. LEXIS 156;
March 27, 1972, Filed
Decision will be entered for the respondent.
In 1961, a summons and complaint was filed by the Honolulu Redevelopment Agency, condemning property owned by the petitioners in Honolulu, Hawaii. The question of an appropriate condemnation award was then litigated in a State court. In 1967, the petitioners obtained a final judgment, awarding them a total of $ 111,000,…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- United States v. RogersSupreme Court of the United States · 1921
- In Re the Estate of CampbellHawaii Supreme Court · 1963
- Isaac G. Johnson & Co. v. United StatesCourt of Appeals for the Second Circuit · 1945
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