About: Farid-Es-Sultaneh v. Commissioner

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Farid-Es-Sultaneh v. Commissioner, 160 F.2d 812 (2d Cir. 1947) is a United States federal income tax case. It is notable (and thus appears frequently in law school casebooks) for the following holding:

Attributes	Values
rdfs:label	Farid-Es-Sultaneh v. Commissioner (en)
rdfs:comment	Farid-Es-Sultaneh v. Commissioner, 160 F.2d 812 (2d Cir. 1947) is a United States federal income tax case. It is notable (and thus appears frequently in law school casebooks) for the following holding: (en)
dcterms:subject	Marriage law in the United States United States Court of Appeals for the Second Circuit cases 1947 in United States case law United States taxation and revenue case law
Wikipage page ID	22754528 (xsd:integer)
Wikipage revision ID	1096701891 (xsd:integer)
Link from a Wikipage to another Wikipage	Marriage law in the United States Corporate stocks United States United States Court of Appeals for the Second Circuit United States v. Davis (1962) Income tax United States Court of Appeals for the Second Circuit cases S. S. Kresge Gift (law) Thomas Walter Swan 1947 in United States case law United States taxation and revenue case law Fair market value Real estate Revenue Act of 1936 Harrie B. Chase Cost basis Charles Edward Clark Carryover basis Taxpayer Marital Rights Legal obligation Antenuptial agreement
Link from a Wikipage to an external page	http://scholarlycommons.law.hofstra.edu/faculty_scholarship/473/
sameAs	Farid-Es-Sultaneh v. Commissioner Farid-Es-Sultaneh v. Commissioner Farid-Es-Sultaneh v. Commissioner Farid-Es-Sultaneh v. Commissioner
dbp:wikiPageUsesTemplate	dbt:Infobox_COA_case
Dissent	Clark (en)
JoinMajority	Swan (en)
citations	17280.0 (second)
court	United States Court of Appeals for the Second Circuit
DecideDate	0001-04-11 (xsd:gMonthDay)
DecideYear	1947 (xsd:integer)
fullname	Farid-Es-Sultaneh v. Commissioner of Internal Revenue (en)
judges	Thomas Walter Swan Harrie B. Chase Charles Edward Clark
majority	Chase (en)
has abstract	Farid-Es-Sultaneh v. Commissioner, 160 F.2d 812 (2d Cir. 1947) is a United States federal income tax case. It is notable (and thus appears frequently in law school casebooks) for the following holding: * Appreciated property, transferred to a wife pursuant to an antenuptial agreement, was not a gift, but was consideration for which she sold her inchoate marital rights. * This applies the general rule, that a taxpayer recognizes a gain on the transfer of appreciated property in satisfaction of a legal obligation. * Therefore, the property's basis in her hands was not a "carryover" (gift) basis from her husband. Instead, the court set its basis at its fair market value. (en)
prov:wasDerivedFrom	wikipedia-en:Farid-Es-Sultaneh_v._Commissioner?oldid=1096701891&ns=0
page length (characters) of wiki page	6253 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Farid-Es-Sultaneh_v._Commissioner
is Link from a Wikipage to another Wikipage of	Thomas Walter Swan Farid-Es-Sultaneh v Commissioner Farid Es Sultaneh v Commissioner
is Wikipage redirect of	Farid-Es-Sultaneh v Commissioner Farid Es Sultaneh v Commissioner
is foaf:primaryTopic of	wikipedia-en:Farid-Es-Sultaneh_v._Commissioner

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