Warren Jones Co. v. Comm'r of Internal Revenue, 617 F.2d 536 (9th Cir. 1980). · Go Syfert
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Warren Jones Co. v. Comm'r of Internal Revenue, 617 F.2d 536 (9th Cir. 1980). Cases Citing This Book View Copy Cite
8 citation events (1 in the last 25 years) across 2 distinct courts.
Strongest positive: Estate of Silverman v. Commissioner (tax, 1992-01-21)
Top citers, strongest first. 1 distinct citer. How cited ↗
discussed Cited "see" Estate of Silverman v. Commissioner (2×)
Tax Ct. · 1992 · signal: see · confidence high
See Warren Jones Co. v. Commissioner, 68 T.C. 837 (1977), affd. 617 F.2d 536 (9th Cir. 1980). 8 Thus, despite the inclusion of the value of the buyer's obligation in the amount realized under section 1001(b), a taxpayer is entitled to report gain from the transaction under the installment method.
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Warren Jones Company
v.
Commissioner of Internal Revenue
77-3986.
Court of Appeals for the Ninth Circuit.
Apr 25, 1980.
617 F.2d 536
Published

617 F.2d 536

WARREN JONES COMPANY, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 77-3986.

United States Court of Appeals, Ninth Circuit.

April 25, 1980.

1

Appeal from the Tax Court of the United States.

2

David E. Ketter, Seattle, Wash., for appellant.

3

Richard W. Perkins, Tax Div., Dept. of Justice, Washington, D. C., argued for appellee; M. Carr Ferguson, Tax Div., Washington, D. C., on brief.

4

Before GOODWIN and FERGUSON, Circuit Judges, and WILLIAMS,[*] District Judge.

5

The judgment of the Tax Court is affirmed substantially for the reasons set forth in the decision of the Tax Court reported at 68 T.C. 837 (1977).

*

The Honorable Spencer M. Williams, United States District Judge for the Northern District of California, sitting by designation