An Entity of Type: Thing, from Named Graph: http://dbpedia.org, within Data Space: dbpedia.org

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)."

Property Value
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)
dbo:thumbnail
dbo:wikiPageExternalLink
dbo:wikiPageID
  • 14653555 (xsd:integer)
dbo:wikiPageLength
  • 9072 (xsd:nonNegativeInteger)
dbo:wikiPageRevisionID
  • 1087848039 (xsd:integer)
dbo:wikiPageWikiLink
dbp:case
  • 17280.0
dbp:citations
  • 17280.0
dbp:court
dbp:courtlistener
dbp:courtseal
  • Seal of the United States Courts, Ninth Judicial Circuit.svg (en)
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)
dbp:justia
dbp:lawsapplied
dbp:litigants
  • Warren Jones Co. v. Commissioner (en)
dbp:majority
  • Ely (en)
dbp:otherSource
  • Google Scholar (en)
  • OpenJurist (en)
dbp:otherUrl
dbp:prior
  • 60 (xsd:integer)
dbp:subsequent
  • On remand, 68 T.C. 837 (en)
dbp:wikiPageUsesTemplate
dcterms:subject
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)
owl:sameAs
prov:wasDerivedFrom
foaf:depiction
foaf:isPrimaryTopicOf
is dbo:wikiPageRedirects of
is dbo:wikiPageWikiLink of
is foaf:primaryTopic of
Powered by OpenLink Virtuoso    This material is Open Knowledge     W3C Semantic Web Technology     This material is Open Knowledge    Valid XHTML + RDFa
This content was extracted from Wikipedia and is licensed under the Creative Commons Attribution-ShareAlike 3.0 Unported License