CENTURY INDEMNITY CO.

v.

NELSON

Citator

Cited By (12 total)

• Walker v. City of Birmingham, 388 U.S. 307 (U.S. 1967)
  …asper v. United States, 360 U. S. 932. Brougham v. Oceanic Steam Navigation Co., 205 F. 857; Trickett v. Kaw Valley Drainage Dist., 25 F. 2d 851, cert. denied, 278 U. S. 624; O’Hearne v. United States, 62 App. D. C. 285, 66 F. 2d 933, cert. denied, 290 U. S. 683; Locke v. United States,, 75 F. 2d 157, cert. denied, 295 U. S. 733; McCann v. New York Stock Exchange, 80 F. 2d 211, cert. denied sub nom. McCann v. Leibell, 299 U. S. 603; McLeod v. Majors, 102 F. 2d 128; Kasper v. Brittain, 245 F. 2d 92, [*315] c…
• Stewart v. Commissioner OF Internal Revenue, 714 F.2d 977 (9th Cir. 1983)
  …challenged this determination in the Tax Court. Relying on a number of decisions holding that interest on a condemnation award is not excludible under section 103(a), e.g., United States Trust Co. v. Anderson, 65 F. 2d 575 (2d Cir.), cert. denied, 290 U.S. 683, [*981] 54 S.Ct. 120, 78 L.Ed. 589 (1933), the Tax Court concluded that the interest paid by the City pursuant to the Agreement did not fall within the scope of the statutory exemption. [T]he Agreement was integral to the condemnation proceedings a…
• Commissioner of Internal Revenue v. Shamberg's Estate, 144 F.2d 998 (2d Cir. 1944)
  …es beyond the statute is not to be regarded as having been adopted by a reenactment of the statute.38 This court held similarly (per Judge A. N. Hand) in United States Trust Company v. Anderson, 2 Cir., 65 F. 2d 575, 89 A.L.R. 994, certiorari denied 290 U.S. 683, 54 S.Ct. 120, 78 L.Ed. 589. The question there was the taxability under the 1926 Act, 26 U.S.C.A.Int.Rev.Acts, pages 145 et seq., 163, of interest on an award against a city in condemnation proceedings; in 1920, the Commissioner, in a published Off…

  ← 1 / 2 →