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
*103OPINION.
Disney :
There are numerous issues involved in these proceedings, some of them being common to all the cases and others having application only to some of the cases.
In considering and discussing the issues, if the same are only applicable to one or more but not all of the cases, we shall so indicate; otherwise, it will be understood that the issues discussed are applicable to all of the proceedings and petitioners.
It is first necessary to consider as a preliminary proposition the contention of the respondent that the petitioners, the estate of Margaret Wainwright, Jamieson Associates,…
2Cases cited8 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Phelps v. United StatesSupreme Court of the United States · 1927
- In Re Vil. of Olean v. . SteynerNew York Court of Appeals · 1892
- Matter of City of New YorkNew York Court of Appeals · 1901
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Seaside Improvement Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- Amco Inv. Co. v. CommissionerUnited States Tax Court · 1945
- C. F. Mueller Co. v. CommissionerUnited States Board of Tax Appeals · 1939
- Jamieson Assoc., Inc. v. CommissionerUnited States Board of Tax Appeals · 1938
- Kieselbach v. CommissionerUnited States Board of Tax Appeals · 1941
3 more not listed; retrieve them via the Exa API.