Karen Y. Nielsen - Page 15

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            federally authorized payments is to supplement traditional                                 
            eminent domain compensation, not to create an additional element                           
            of full compensation.”  Spackman v. Spackman, 595 P.2d 748, 750                            
            (Kan. Ct. App. 1979).                                                                      
                  The U.S. Claims Court likewise emphasized the distinctness                           
            and self-contained nature of the Relocation Act when faced with                            
            construing the meaning of “payment” for tax-exemption purposes.                            
            See Strogoff v. United States, 10 Cl. Ct. 584 (1986), affd.                                
            without published opinion 818 F.2d 877 (Fed. Cir. 1987).                                   
            Although taxpayers argued that, in the exemption section,                                  
            “Congress used the term in a sense which is broader than the                               
            cumulative uses found in the other sections”, the court declared                           
            that “the least strained reading of the provision is that,                                 
            following a string of references to payments by government                                 
            entities, * * * use of the term ‘payments’ [sic] was intended                              
            merely as a shorthand incorporation of the previous references in                          
            the statute.”  Id. at 589.                                                                 
                  As regards application and how these legally distinct rights                         
            to payment should interact in a factual scenario involving                                 
            condemnation, the Missouri Court of Appeals summarized:                                    
                        In April, 1973, the Commission commenced an action                             
                  to condemn and acquire appellants’ residence and 7.99                                
                  acres of ground.  That suit, no longer the subject of                                
                  any dispute, was concluded by entry of a consent                                     
                  judgment in the amount of $38,100.00.  Also available                                
                  to appellants, and conceded by the Commission to be                                  
                  due, is a relocation assistance payment pursuant to the                              
                  Uniform Relocation Assistance and Real Property                                      





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