Alderson v. Commissioner
Alderson v. Commissioner, 317 F.2d 790 (9th Cir. 1963) was a tax law case in which the United States Court of Appeals for the Ninth Circuit reversed the ruling of the United States Tax Court that an exchange of properties had not constituted a taxable sale under § 1031(a) of the Internal Revenue Code.
primaryTopic
Alderson v. Commissioner
Alderson v. Commissioner, 317 F.2d 790 (9th Cir. 1963) was a tax law case in which the United States Court of Appeals for the Ninth Circuit reversed the ruling of the United States Tax Court that an exchange of properties had not constituted a taxable sale under § 1031(a) of the Internal Revenue Code.
has abstract
Alderson v. Commissioner, 317 ...... of the Internal Revenue Code.
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Wikipage page ID
14,505,557
Wikipage revision ID
690,840,926
citations
DecideDate
DecideYear
Fullname
Alderson v. COMMISSIONER OF INTERNAL REVENUE
Holding
The exchange of property constituted a taxable exchange, reversing the Tax Court ruling
LawsApplied
Litigants
James Alderson & Estate of Cl ...... mmissioner of Internal Revenue
majority
Elisha Avery Crary
subject
comment
Alderson v. Commissioner, 317 ...... of the Internal Revenue Code.
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label
Alderson v. Commissioner
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