Jamieson Assoc., Inc. v. Commissioner
United States Board of Tax Appeals
1. Certain petitioners claimed title to certain lands below low-water line in front of lands owned by them fronting upon the Atlantic Ocean. A municipality in the State of New York, through condemnation proceedings, in 1925 took title to and in 1931 paid for the land and underwater rights.
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1. Certain petitioners claimed title to certain lands below low-water line in front of lands owned by them fronting upon the Atlantic Ocean. A municipality in the State of New York, through condemnation proceedings, in 1925 took title to and in 1931 paid for the land and underwater rights. The condemnation decree of the state court considered the matter of title by determining that the former shore line of the property had been changed by avulsion and that the foreshore rights of petitioners had not been lost by erosion as claimed by the municipality. The final decree, and payment of awards…
1Opinion of the Court
JAMIESON ASSOCIATES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ESTATE OF MARGARET WAINWRIGHT, JOHN W. WAINWRIGHT, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
SEASIDE IMPROVEMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
JOHN W. WAINWRIGHT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
WAINWRIGHT AND SMITH COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
WAINWRIGHT, REMSEN AND TATOR CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Jamieson Assoc., Inc. v.…
2Cases cited2 opinions
- D. N. & E. Walter & Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Jamieson Assoc., Inc. v. CommissionerUnited States Board of Tax Appeals · 1938