Legal Opinion
Isaac G. Johnson & Co. v. United States
District Court, S.D. New York
Decided May 2, 1944PublishedCited by 2 opinions
1Opinion of the Court
CLANCY, District Judge.
In 1933 the State took certain lands of petitioner, the 1939 value of which was $125,000. It was awarded therefor $143,-183.83 of which $110,755.25 represented the value of the land at the time of vesting in the State, the remaining $32,428.58 representing an interest calculation thereon and thereafter to the date of payment. The conduct of the condemnation proceeding cost the petitioner for legal fees and expenses $29,968.96. $10,018.79 of this was incurred during and entered as an expense in petitioner’s return for the fiscal year ending June 30, 1934. A like expense…
2Cases cited13 opinions
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Appleby v. CommissionerUnited States Board of Tax Appeals · 1940
- Commissioner of Internal Rev. v. Appleby's EstateCourt of Appeals for the Second Circuit · 1941
- Williams v. BurnetDistrict Court, District of Columbia · 1932
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Commissioner of Internal Revenue v. Otto C. Doering, Jr., and Lucy T. DoeringCourt of Appeals for the Second Circuit · 1964
- Commissioner of Internal Revenue v. Otto C. Doering, Jr., and Lucy T. DoeringCourt of Appeals for the Second Circuit · 1964