| dbo:abstract |
Warren Jones Company v. Commissioner of Internal Revenue, 524 F.2d 788 (9th Cir. 1975) was a taxation decision by the United States Court of Appeals for the Ninth Circuit. It reversed a US Tax Court decision that held that "the fair market value of a real estate contract did not constitute an amount realized by the taxpayer in the taxable year of sale under Internal Revenue Code § 1001(b)." The Court of Appeals held "that the real estate had a certain fair market value that was ascertainable and that the taxpayer had to include that fair market value to determine the amount realized under § 1001(b)." (en) |
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https://openjurist.org/524/f2d/788 https://law.justia.com/cases/federal/appellate-courts/F2/524/788/430598/ https://scholar.google.com/scholar_case%3Fcase=5584263012415198470 https://www.courtlistener.com/opinion/330726/warren-jones-company-v-commissioner-of-internal-revenue/ https://www.leagle.com/decision/197372360brtc6631654 https://www.leagle.com/decision/197790568bstc8371835 |
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17280.0 (dbd:second) |
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17280.0 (dbd:second) |
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dbr:United_States_Court_of_Appeals_for_the_Ninth_Circuit |
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https://www.courtlistener.com/opinion/330726/warren-jones-company-v-commissioner-of-internal-revenue/ |
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Seal of the United States Courts, Ninth Judicial Circuit.svg (en) |
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0001-09-22 (xsd:gMonthDay) |
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1975 (xsd:integer) |
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Warren Jones Company v. Commissioner of Internal Revenue (en) |
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Hufstedler, Taylor (en) |
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Walter Raleigh Ely, Jr., Shirley Hufstedler, Fred Monroe Taylor (en) |
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https://law.justia.com/cases/federal/appellate-courts/F2/524/788/430598/ |
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dbr:Internal_Revenue_Code |
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Warren Jones Co. v. Commissioner (en) |
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Ely (en) |
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Google Scholar (en) OpenJurist (en) |
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https://openjurist.org/524/f2d/788 https://scholar.google.com/scholar_case%3Fcase=5584263012415198470 |
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On remand, 68 T.C. 837 (en) |
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| rdfs:comment |
Warren Jones Company v. Commissioner of Internal Revenue, 524 F.2d 788 (9th Cir. 1975) was a taxation decision by the United States Court of Appeals for the Ninth Circuit. It reversed a US Tax Court decision that held that "the fair market value of a real estate contract did not constitute an amount realized by the taxpayer in the taxable year of sale under Internal Revenue Code § 1001(b)." (en) |
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Warren Jones Co. v. Commissioner (en) |
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freebase:Warren Jones Co. v. Commissioner wikidata:Warren Jones Co. v. Commissioner https://global.dbpedia.org/id/4x7HQ |
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wikipedia-en:Warren_Jones_Co._v._Commissioner?oldid=1087848039&ns=0 |
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