Karen Y. Nielsen v. Commissioner

114 T.C. No. 10

UNITED STATES TAX COURT KAREN Y. NIELSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1435-98. Filed March 8, 2000. P’s residential property was condemned by the State of South Dakota for purposes of a federally aided highway construction project. In settlement of the ensuing condemnation proceedings, P received $65,000. Subsequently, P and the State became involved in negotiations and litigation regarding P’s entitlement under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Pub. L. 91- 646,

84 Stat. 1894

(Relocation…