About: Warren Jones Co. v. Commissioner

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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)."

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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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dbp:case	17280.0 (dbd:second)
dbp:citations	17280.0 (dbd:second)
dbp:court	dbr:United_States_Court_of_Appeals_for_the_Ninth_Circuit
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dbp:decidedate	0001-09-22 (xsd:gMonthDay)
dbp:decideyear	1975 (xsd:integer)
dbp:fullname	Warren Jones Company v. Commissioner of Internal Revenue (en)
dbp:joinmajority	Hufstedler, Taylor (en)
dbp:judges	Walter Raleigh Ely, Jr., Shirley Hufstedler, Fred Monroe Taylor (en)
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dbp:litigants	Warren Jones Co. v. Commissioner (en)
dbp:majority	Ely (en)
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dbp:subsequent	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)
rdfs:label	Warren Jones Co. v. Commissioner (en)
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