Legal Opinion
Lucile McAulay Filippini, as of the Last Will and Testament of Carra McAulay Deceased v. United States
Court of Appeals for the Ninth Circuit
Decided June 12, 1963No. 17847_1PublishedCited by 39 opinions
1Opinion of the Court
BROWNING, Circuit Judge.
Taxpayer sought to recover income tax paid on the gain resulting from a condemnation award, on the ground that the property which she had purchased to replace the condemned property was “similar or related in service or use to the [condemned] property” within the meaning of Section 112(f) (3) (A) of the Internal Revenue Code of 1939, 1 and the gain therefore qualified for non-rec ognition. 2 The District Court denied relief.
Six Courts of Appeals have recently considered the application of Section 112 (f) (3) (A) of the 1939 Code (or the identical language of Section…
2Cases cited9 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Loco Realty Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Liant Record, Inc., William I. Alpert and Paula G. Alpert, Abraham Alpert and Sarah Alpert, Jack L. Alpert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Steuart Brothers, Inc., a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Thomas McCaffrey Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
4 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Estate of Johnston v. CommissionerUnited States Tax Court · 1968
- Aquila, Inc. v. C.W. MiningCourt of Appeals for the Tenth Circuit · 2008
- Wheeler v. CommissionerUnited States Tax Court · 1972
- Pan American Engineering v. Poncho's Const.District Court of Appeal of Florida · 1980
34 more not listed; retrieve them via the Exa API.