§

Jamieson Assocs. v. Comm'r

37 B.T.A. 92 (B.T.A. 1938)
Jamieson Assocs. v. Comm'r

14 Cited authorities

  1. Blair v. Commissioner

    300 U.S. 5 (1937)   Cited 467 times   1 Legal Analyses
    Holding that in absence of a valid restraint on alienation, the interest of a trust beneficiary to income for life was present property which could be assigned to others

  2. Freuler v. Helvering

    291 U.S. 35 (1934)   Cited 263 times
    In Freuler v. Helvering, 291 U.S. 35 (1934), this Court, declining to find collusion between the parties on the record as presented there, held that a prior in personam judgment in the state court to which the United States was not made a party, "[o]bviously... had not the effect of res judicata, and could not furnish the basis for invocation of the full faith and credit clause.

  3. Phelps v. United States

    274 U.S. 341 (1927)   Cited 111 times
    In Phelps v. United States, 274 U.S. 341, 344, 47 S.Ct. 611, 71 L.Ed. 1083, it was asserted that the government's object is to put the owner in as good position pecuniarily as if the use of his property had not been taken.

  4. City of Geneva v. Henson

    195 N.Y. 447 (N.Y. 1909)   Cited 25 times
    In City of Geneva v. Henson (195 N.Y. 447, 450) the court held that Seneca lake, 34.68 miles long and 3.46 miles wide, with one exception the largest lake wholly within the territorial limits of the State of New York, was navigable and navigated, but did not pass on the question of title to the bed of the lake.

  5. Matter of City of New York

    61 N.E. 158 (N.Y. 1901)   Cited 32 times
    In Matter of City of New York — Speedway (168 N.Y. 134, 141) the court said: "The City of New York, as successor to the rights of the crown, has `the absolute power to improve the water front for the benefit of navigation, free from any interference by the riparian owner, whose sole right as against the State or its municipal grantee, as trustee for the public, is the preemptive right to purchase, in case of a sale, when conferred by statute.'"

  6. Woodward-Brown Realty Co. v. City of New York

    203 A.D. 625 (N.Y. App. Div. 1922)   Cited 5 times

    December 1, 1922. Paris S. Russell, for the appellant. John P. O'Brien, Corporation Counsel [ Joel J. Squier of counsel; William B.R. Faber with him on the brief], for the respondent. PAGE, J.: The action is to recover $91,432.14 interest on an award in condemnation proceedings. The facts briefly stated are as follows: The city instituted proceedings to acquire plaintiff's land and land under water for a public park known as "East River Park" in the borough of Queens. Commissioners of estimate in

  7. Village of Olean v. Steyner

    32 N.E. 9 (N.Y. 1892)   Cited 36 times
    In Olean v. Steyner, 135 N.Y. 341, the opening of a street as affecting the value of property adjacent thereto is discussed, and it is held that the advantage accruing are such as to entitle the owner to no more than nominal damages for the property appropriated.

  8. Nevins v. Friedauer

    113 Misc. 437 (N.Y. Misc. 1920)   Cited 2 times

    November, 1920. Cullen Dykman (William N. Dykman, of counsel), for plaintiff. John P. O'Brien (Charles J. Nehrbas, of counsel), for defendants. CALLAGHAN, J. There is no question but that the town of Gravesend owned and had the right to convey the fee title of the lands under water in Gravesend bay to John Tracey, one of the plaintiff's predecessors in title. Somerville v. City of New York, 78 Misc. 203. The question is, did the town make such a conveyance? The statute (Laws of 1883, chap. 458) provided

  9. Hedges v. West Shore R.R. Co.

    150 N.Y. 150 (N.Y. 1896)   Cited 25 times
    In Hedges v. West Shore R.R. Co., supra, the plaintiff, an upland owner on the westerly shore or bank of the Hudson river, sued to restrain the operation of a railroad which had been constructed by the defendant on a strip of land below high-water mark, in front of plaintiff's premises and between those premises and the navigable portion of the river.

  10. Matter of Bronx Parkway Commission

    99 Misc. 397 (N.Y. Misc. 1917)   Cited 4 times

    March, 1917. Theodosius F. Stevens, for petitioner. Erwin, Fried Czaki (Joseph S. Wood, of counsel), for Garth Estates. J. Homer Hildreth, for Maria L. Watson, claimant. YOUNG, J. Upon this motion the Garth Estates, one of the defendants above mentioned, asks to have the court, or a referee appointed for that purpose, hear and determine the question of ownership of certain property to be condemned, known as parcel 5 sheet 16, as to which there appear to be conflicting claimants, and for an injunction