Casalina Corp. v. Comm'r of Internal Revenue, 511 F.2d 1162 (4th Cir. 1975). · Go Syfert
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Casalina Corp. v. Comm'r of Internal Revenue, 511 F.2d 1162 (4th Cir. 1975). Cases Citing This Book View Copy Cite
31 citation events (2 in the last 25 years) across 11 distinct courts.
Strongest positive: Planned Communities, Inc. v. Commissioner (tax, 1980-12-16)
Treatment trajectory · 1975 → 2026 · click a year to view as-of
1975 2000 2026
Top citers, strongest first. 2 distinct citers. How cited ↗
cited Cited "see" Planned Communities, Inc. v. Commissioner
Tax Ct. · 1980 · signal: see · confidence high
See Casalina Corp. v. Commissioner, 60 T.C. 694 , 702 (1973) , affd. per curiam on other issues 511 F.2d 1162 (4th Cir. 1975) .
cited Cited "see, e.g." M & W Farm Service Co. v. Callison
Iowa · 1979 · signal: see, e.g. · confidence low
See, e. g., DeKalb Agresearch, Inc. v. Abbott, 391 F.Supp. 152, 153-54 (N.D.Ala.1974), aff’d, 511 F.2d 1162 (5th Cir. 1975) (per curiam).
Retrieving the full opinion text from the archive…
Casalina Corporation
v.
Commissioner of Internal Revenue
74--1973.
Court of Appeals for the Fourth Circuit.
Mar 17, 1975.
511 F.2d 1162
Published

511 F.2d 1162

75-1 USTC P 9311

CASALINA CORPORATION, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 74--1973.

United States Court of Appeals,
Fourth Circuit.

Argued March 4, 1975.
Decided March 17, 1975.

Leon Bizar, New York City, for appellant.

Robert A. Bernstein, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, and Bennett N. Hollander, Attys., Tax Div., U.S. Dept. of Justice, on brief), for appellee.

Before WINTER, CRAVEN and RUSSELL, Circuit Judges.

PER CURIAM:

1

The Tax Court denied (1) taxpayer's claim for nonrecognition of its condemnation claims under Section 1033 of the Internal Revenue Code of 1954; (2) taxpayer's allocation of part of its legal fees incurred in the condemnation proceedings to interest received on the awards and the consequent deduction as a current expense of the fees so allocated; (3) taxpayer's claim that the interest received on the awards might be allocated to pre-judgment years; and (4) taxpayer's deduction of interest on a mortgage for years prior to that in which payment was made when taxpayer was on an accrual basis and neither accrued nor deducted such interest in the prior years. Casalina Corporation, 60 T.C. 694 (1973).

2

After consideration of the record and the arguments, both written and oral, we see no error. We affirm on the opinion of the Tax Court.

3

Affirmed.