About: Warren Jones Co. v. Commissioner

Facets (new session)
Description
Metadata
Settings
- Rule:
- Inverse Functional Properties:
- "Same As":

About: Warren Jones Co. v. Commissioner Goto Sponge NotDistinct Permalink

An Entity of Type : owl:Thing, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)
QRcode icon

http://dbpedia.demo.openlinksw.com/describe/?url=http%3A%2F%2Fdbpedia.org%2Fresource%2FWarren_Jones_Co._v._Commissioner&invfp=IFP_OFF&sas=SAME_AS_OFF

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)."

Attributes	Values
rdfs:label	Warren Jones Co. v. Commissioner (en)
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)
foaf:depiction
dcterms:subject	1975 in United States case law United States Court of Appeals for the Ninth Circuit cases United States taxation and revenue case law
Wikipage page ID	14653555 (xsd:integer)
Wikipage revision ID	1087848039 (xsd:integer)
Link from a Wikipage to another Wikipage	1975 in United States case law United States Court of Appeals for the Ninth Circuit United States District Court for the District of Idaho United States Tax Court Deed Installment sale Internal Revenue Code LexisNexis Commissioner of Internal Revenue Shirley Hufstedler Federal Reporter United States Court of Appeals for the Ninth Circuit cases Burnet v. Logan CCH (company) United States taxation and revenue case law U.S. Congress Fair market value Gross income Cash method of accounting Real estate contract Lump sum Taxation in the United States Walter Raleigh Ely, Jr. US Supreme Court Cash Equivalence Doctrine Long term capital gains tax dbr:Fred_Monroe_Taylor
Link from a Wikipage to an external page	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
sameAs	Warren Jones Co. v. Commissioner Warren Jones Co. v. Commissioner Warren Jones Co. v. Commissioner
Subsequent	On remand, 68 T.C. 837 (en)
dbp:wikiPageUsesTemplate	dbt:Caselaw_source dbt:Infobox_COA_case dbt:Reflist dbt:Cite_court
thumbnail	wiki-commons:Special:FilePath/Seal_of_the_United_States_Courts,_Ninth_Judicial_Circuit.svg?width=300
JoinMajority	Hufstedler, Taylor (en)
LawsApplied	Internal Revenue Code
Prior	60 (xsd:integer)
case	17280.0 (second)
citations	17280.0 (second)
court	United States Court of Appeals for the Ninth Circuit
courtlistener	https://www.courtlistener.com/opinion/330726/warren-jones-company-v-commissioner-of-internal-revenue/
CourtSeal	Seal of the United States Courts, Ninth Judicial Circuit.svg (en)
DecideDate	0001-09-22 (xsd:gMonthDay)
DecideYear	1975 (xsd:integer)
fullname	Warren Jones Company v. Commissioner of Internal Revenue (en)
judges	Walter Raleigh Ely, Jr., Shirley Hufstedler, Fred Monroe Taylor (en)
justia	https://law.justia.com/cases/federal/appellate-courts/F2/524/788/430598/
Litigants	Warren Jones Co. v. Commissioner (en)
majority	Ely (en)
other source	Google Scholar (en) OpenJurist (en)
other url	https://openjurist.org/524/f2d/788 https://scholar.google.com/scholar_case%3Fcase=5584263012415198470
has 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)
prov:wasDerivedFrom	wikipedia-en:Warren_Jones_Co._v._Commissioner?oldid=1087848039&ns=0
page length (characters) of wiki page	9072 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Warren_Jones_Co._v._Commissioner
is Link from a Wikipage to another Wikipage of	Fredrick Monroe Taylor Shirley Hufstedler Walter Raleigh Ely Jr. Warren Jones Co. v. Commissioner of Internal Revenue
is Wikipage redirect of	Warren Jones Co. v. Commissioner of Internal Revenue
is foaf:primaryTopic of	wikipedia-en:Warren_Jones_Co._v._Commissioner

Faceted Search & Find service v1.17_git139 as of Feb 29 2024

Alternative Linked Data Documents: ODE Content Formats:

RDF

ODATA

Microdata

About

OpenLink Virtuoso version 08.03.3330 as of Mar 19 2024, on Linux (x86_64-generic-linux-glibc212), Single-Server Edition (378 GB total memory, 67 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2024 OpenLink Software