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KIESELBACH v. COMMISSIONER

No. 184.

317 U.S. 399 (1943)

KIESELBACH ET UX. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided January 4, 1943.

Attorney(s) appearing for the Case

Mr. Harry Friedman, for petitioners.

Mr. Arnold Raum, with whom Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key, J. Louis Monarch, and Arthur A. Armstrong were on the brief, for respondent.

Mr. John Jay McKelvey filed a brief on behalf of Isaac G. Johnson & Co., as amicus curiae, in support of petitioners.

MR. JUSTICE REED delivered the opinion of the Court.

This writ of certiorari was granted limited to a single narrow point in the law of income taxes. The sum in question was received as part of the compensation in a condemnation proceeding instituted by the City of New York. Payment was made several years after the actual taking. The issue concerns the nature of that portion of the payment which is called "interest" by the Greater New York Charter and which the owner...

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