green
Positive treatment
Quoted verbatim 1×
4.4 score
“one of the verities of tax law is that the cost basis of property is equal to the amount of cash paid for such property.”
Treatment trajectory · 1984 → 2026 · click a year to view as-of
1984
2005
2026
Top citers, strongest first. 4 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
Alta Wind I Owner Lessor C v. United States
one of the verities of tax law is that the cost basis of property is equal to the amount of cash paid for such property.
discussed
Cited "see"
Tempel v. Comm'r
(2×)
See Solitron Devices, Inc. v. Commissioner , 80 T.C. 1 , 16-17 (1983) , affd. without published opinion 744 F.2d 95 (11th Cir. 1984) .
cited
Cited "see"
George H. Tempel and Georgetta Tempel v. Commissioner
See Solitron Devices, Inc. v. Commissioner, 80 T.C. 1, 16-17 (1983), affd. without published opinion 744 F.2d 95 (11th Cir. 1984).
discussed
Cited "see"
Banc One Corp. v. Commissioner
(2×)
See Solitron Devices, Inc. v. Commissioner, 80 T.C. 1, 20-22 (1983), affd. without published opinion 744 F.2d 95 (11th Cir. 1984); R.M.
Retrieving the full opinion text from the archive…
United States
v.
Crawford
v.
Crawford
82-8599.
Court of Appeals for the Eleventh Circuit.
Sep 7, 1984.
Published
Citer courts: Federal Claims (1)
U.S.
v.
Crawford
82-8599
United States Court of Appeals,
Eleventh Circuit.
9/7/84
1
N.D.Ga.
AFFIRMED