Legal Opinion
Carrano v. Commissioner
Court of Appeals for the Second Circuit
Decided April 9, 1934No. 264PublishedCited by 3 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This appeal concerns the income taxes of the taxpayer for the year 1928. He was then the owner of two parcels of real estate in Hartford, Connecticut, which he had held since before March 1,1913. They faced upon a street which the city wished to widen, and the “Court of Common Council” condemned the front portion of each, leaving the rear untouched. An award was made for each parcel ; it consisted of the value of the part actually taken, and the damages done to what was left, but how the amount was allocated between the two does not appear. The “Court of Common Council”…
2Cases cited5 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- United States v. Boston & Maine RailroadSupreme Court of the United States · 1929
- United States v. Mahoning Coal RR Co.Court of Appeals for the Sixth Circuit · 1931
- F. M. Hubbell Son & Co. v. BurnetCourt of Appeals for the Eighth Circuit · 1931
3Cited by3 opinions
- Wolf v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Christian Ganahl Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1937
- Central & Pacific Imp. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1937