Scolari v. Commissioner
United States Tax Court
Held: On the facts presented, petitioner is not entitled to nonrecognition of the gains realized by him in 1966 and 1968 from the condemnation of his property.
1Opinion of the Court
LINO SCOLARI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Scolari v. Commissioner
Docket No. 5514-71.
United States Tax Court
T.C. Memo 1973-166; 1973 Tax Ct. Memo LEXIS 121; 32 T.C.M. (CCH) 803; T.C.M. (RIA) 73166;
July 30, 1973, Filed
Held: On the facts presented, petitioner is not entitled to nonrecognition of the gains realized by him in 1966 and 1968 from the condemnation of his property.
Thomas Elke, for the petitioner.
Joyce Elaine Britt, for the respondent.
BRUCE
MEMORANDUM FINDINGS OF FACT AND OPINION
BRUCE, Judge: Respondent determined deficiencies in petitioner's income taxes…
2Cases cited13 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Conlorez Corp. v. CommissionerUnited States Tax Court · 1968
- Patrick McGuirl, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1935
- United States v. HarmonCourt of Appeals for the Tenth Circuit · 1953
- Commissioner of Internal Revenue v. Henry Hess Co. Henry Hess Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
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