Legal Opinion
Nitterhouse v. United States
Court of Appeals for the Third Circuit
Decided November 12, 1953No. 11050PublishedCited by 33 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This case raises the question as to the year in which income tax is to be paid on capital gain realized from the taking of property by eminent domain. The taxpayer has paid the tax claimed by the government and has sued to get it back. The district court, in a thoroughly considered opinion, gave judgment against the taxpayer, D.C.E.D.Pa. 1953, 111 F.Supp. 339 and he appeals. Since we agree with the district court and largely for the reasons assigned in the opinion, it will not be necessary to prolong our discussion in great detail.
The facts were stipulated and there is…
2Cases cited7 opinions
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Bedell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- United States v. Certain Parcels of LandDistrict Court, D. Maryland · 1941
- Patrick McGuirl, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1935
- Commissioner of Internal Revenue v. KieselbachCourt of Appeals for the Third Circuit · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- The People v. TownsendIllinois Supreme Court · 1957
- Adolph K. Feinberg and Virginia B. Feinberg, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
- Likins-Foster Honolulu Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
28 more not listed; retrieve them via the Exa API.