Legal Opinion
Commissioner of Internal Rev. v. Appleby's Estate
Court of Appeals for the Second Circuit
Decided December 1, 1941No. 71, 72PublishedCited by 40 opinions
1Opinion of the Court
SWAN, Circuit Judge.
These consolidated petitions involve the 1934 income tax liability of two brothers who acquired by devise under their father’s will, on December 15, 1913, a tract of land which the city of New York condemned in. 1933 and paid for in 1934. This resulted in a profit to each of the taxpayers. The amount thereof is the matter in dispute. Two questions are presented: (1) Whether the increment of $67,573.95 added to the condemnation award by reason of the lapse of time between the taking of the property in January, 1933, and the payment therefor in October, 1934, should be…
2Cases cited9 opinions
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Liberty Baking Co. v. HeinerCourt of Appeals for the Third Circuit · 1930
- Young v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Central Bank Block Ass'n v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1932
- Providence Journal Co. v. BroderickCourt of Appeals for the First Circuit · 1939
4 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Vaira v. CommissionerUnited States Tax Court · 1969
- Jones v. CommissionerUnited States Tax Court · 1956
- Isaac G. Johnson & Co. v. United StatesCourt of Appeals for the Second Circuit · 1945
- Demirjian v. CommissionerUnited States Tax Court · 1970
- Hahn v. CommissionerUnited States Tax Court · 1954
35 more not listed; retrieve them via the Exa API.