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Kieselbach Vs. Commissioner
Cites for this judgment
- US Supreme Court
- Jan 04, 1943
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U.S. 399 (1943) U.S. Supreme Court Kieselbach v. CommissionerSearch
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U.S. 399 (1943) Kieselbach v. CommissionerSearch
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The writ was granted because of conflict upon the point between this case below, Commissioner v. KieselbachSearch
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F.2d 359, and Seaside Improvement Co. v. CommissionerSearch
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that the value at time of the taking plus compensation for delay in payment equals just compensation, United States v. KlamathSearch
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Seaboard Air Page 317 U. S. 404 Line Ry. Co. v. UnitedSearch
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In Seaside Improvement Co. v. CommissionerSearch
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that, in liquidation, the investment first must be restored before income is realized. Koninklijke Hollandische Lloyd v. CommissionerSearch
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and Consorzio Veneziano, etc. v. CommissionerSearch
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The involuntary character of the transaction is not significant. Helvering v. HammelSearch
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through condemnation proceedings is a sale within the meaning of Sec. 117 of the Revenue Act of 1936. Commissioner v. KieselbachSearch
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Shoshone Tribe v. UnitedSearch
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Phelps v. UnitedSearch
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Brooks-Scanlon Corp. v. UnitedSearch
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Liggett & Myers Tobacco Co. v. UnitedSearch
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Minzesheimer v. PrendergastSearch
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Y. 48, 54, 29 N.E.2d 465. The obligation to pay its value arises when the property is taken. Title then passes. Kablen v. NewSearch
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York, 223 N.Y. 383, 389, 119 N.E. 883. Woodward-Brown Realty Co. v. CitySearch
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Holley v. UnitedSearch
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Posselius v. UnitedSearch
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Williams Land Co. v. UnitedSearch
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Baltimore & Ohio R. Co. v. CommissionerSearch
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United States Trust Co. of New York v. AndersonSearch
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United States v. KlamathSearch
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Helvering v. DrierSearch
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Commissioner v. SpeyerSearch
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Drier v. HelveringSearch
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Navigazione v. CommissionerSearch
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N.V. Koninklijke Hollandische Lloyd (Royal Holland Lloyd) v. CommissionerSearch
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Hundahl v. CommissionerSearch
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Henrietta Mills v. CommissionerSearch
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Pratt-Mallory Co. v. UnitedSearch
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Daniel Brothers Co. v. CommissionerSearch
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U.S. Supreme Court Kieselbach v. CommissionerSearch
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Commissioner v. KieselbachSearch
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and Seaside Improvement Co. v. CommissionerSearch
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Line Ry. Co. v. UnitedSearch
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Koninklijke Hollandische Lloyd v. CommissionerSearch
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Helvering v. HammelSearch
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Shoshone Tribe v. UnitedSearch
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Kablen v. NewSearch
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Woodward-Brown Realty Co. v. CitySearch
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Navigazione v. CommissionerSearch
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