1. Home
  2. Browse Decisions
  3. F.2d
  4. 70 F.2d
  5. 70 F.2d 319 (1934)
 

CARRANO v. COMMISSIONER OF INTERNAL REVENUE

No. 264.

70 F.2d 319 (1934)

CARRANO v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

April 9, 1934.

Attorney(s) appearing for the Case

Francis W. Cole, of Hartford, Conn. (Robinson, Robinson & Cole, John C. Parsons, and William W. Fisher, all of Hartford, Conn., of counsel), for appellant.

Helen R. Carloss, of Washington, D. C., Frank J. Wideman, Asst. Atty. Gen., Sewall Key and Francis H. Horan, Sp. Assts. to the Atty. Gen., for appellee.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases