SUDDUTH, ADMINISTRATRIX,

v.

YAZOO & MISSISSIPPI VALLEY RAILWAY CO.

Citator

Cited By

• United States v. Morton, 387 F.2d 441 (8th Cir. 1968)
  …Internal Revenue v. Kieselbach, 127 F. 2d 359 (3 Cir. 1942). But any gain from the condemnation would not be recognized until the award is received. Patrick McGuirl, Inc. v. Commissioner of Internal Revenue, 74 F. 2d 729 (2 Cir. 1935), cert. denied 295 U.S. 748, 55 S.Ct. 827, 79 L.Ed. 1693 (1935); Nitterhouse v. United States, 207 F. 2d 618 (3 Cir. 1953), cert, denied 347 U.S. 943, 74 S.Ct. 638, 98 L.Ed. 1091 (1954). The Government also cites some holding period cases that fix the date of destruction of a…
• Satterfield v. The Edenton-Chowan Bd. OF Educ., 530 F.2d 567 (4th Cir. 1975)
  …988, 993, n. 8. . Beattie v. Roberts, supra, 436 F. 2d at 750. . Duffield v. Charleston Area Medical Center, Inc. (4th Cir. 1974) 503 F. 2d 512, 515-6; Firemen’s Fund Ins. Co. v. Flint Hosiery Mills (4th Cir. 1935) 74 F. 2d 533, 535, cert. denied 295 U.S. 748, 55 S.Ct. 826, 79 L.Ed. 1692 (1934); Cook Industries, Inc. v. C. Itoh & Co. (America) Inc. (2d Cir. 1971) 449 F. 2d 106, 108, cert. denied 405 U.S. 921, 92 S.Ct. 957, 30 L.Ed.2d 792 (1972). . See also, Griffis and Wilson, Constitutional Rights and…
• Mollie Wendell v. Commissioner OF Internal Revenue, 326 F.2d 600 (2d Cir. 1964)
  …clarity to the diverse welter of condemnation statutes. The taxpayers further attempt to rely on cases holding that gain from condemnation does not arise until the award is made. Patrick McGuirl, Inc. v. C. I. R., 2 Cir., 74 F. 2d 729, cert, denied 295 U.S. 748, 55 S.Ct. 827, 79 L.Ed. 1693; Nitterhouse v. United States, 3 Cir., 207 F. 2d 618, cert, denied 347 U.S. 943, 74 S.Ct. 638, 98 L.Ed. 1091, rehearing denied 347 U.S. 970, 74 S.Ct. 775, 98 L.Ed. 1111. The rule is a reasonable one and was applied in th…