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- Kenan_v._Commissioner abstract "In Kenan v. Commissioner, 114 F. 2d 217 (2d Cir. 1940), the United States Court of Appeals for the Second Circuit provided a broad definition of the term “sale or exchange.” The Kenan court reviewed the Commissioner’s finding of a $367,687.12 deficiency in the income taxes of the trustees. The trustees or taxpayers contended “that the delivery of the securities of the trust estate to the legatee was a donative disposition of property . . . and that no gain was thereby realized.” The court pointed out that “the trustees had the power to determine whether the claim should be satisfied [in cash or securities].” Thus, “[i]f it were satisfied by a cash payment securities might have been sold on which . . . a taxable gain would necessarily have been realized.” The court found that “[t]he word ‘exchange’ does not necessarily have the connotation of a bilateral agreement which may be said to attach to the word ‘sale.’” The court then held that the trustees or taxpayers had realized a gain when they used the securities to satisfy the claim on the estate.".
- Kenan_v._Commissioner wikiPageID "14591878".
- Kenan_v._Commissioner wikiPageLength "2115".
- Kenan_v._Commissioner wikiPageOutDegree "7".
- Kenan_v._Commissioner wikiPageRevisionID "499066934".
- Kenan_v._Commissioner wikiPageWikiLink Capital_gain.
- Kenan_v._Commissioner wikiPageWikiLink Category:1940_in_United_States_case_law.
- Kenan_v._Commissioner wikiPageWikiLink Category:Law_articles_needing_an_infobox.
- Kenan_v._Commissioner wikiPageWikiLink Category:United_States_Court_of_Appeals_for_the_Second_Circuit_cases.
- Kenan_v._Commissioner wikiPageWikiLink Category:United_States_taxation_and_revenue_case_law.
- Kenan_v._Commissioner wikiPageWikiLink Income_tax.
- Kenan_v._Commissioner wikiPageWikiLink United_States_Court_of_Appeals_for_the_Second_Circuit.
- Kenan_v._Commissioner wikiPageWikiLinkText "Kenan v. Commissioner".
- Kenan_v._Commissioner hasPhotoCollection Kenan_v._Commissioner.
- Kenan_v._Commissioner wikiPageUsesTemplate Template:Orphan.
- Kenan_v._Commissioner wikiPageUsesTemplate Template:Reflist.
- Kenan_v._Commissioner subject Category:1940_in_United_States_case_law.
- Kenan_v._Commissioner subject Category:Law_articles_needing_an_infobox.
- Kenan_v._Commissioner subject Category:United_States_Court_of_Appeals_for_the_Second_Circuit_cases.
- Kenan_v._Commissioner subject Category:United_States_taxation_and_revenue_case_law.
- Kenan_v._Commissioner type Article.
- Kenan_v._Commissioner type Article.
- Kenan_v._Commissioner comment "In Kenan v. Commissioner, 114 F. 2d 217 (2d Cir. 1940), the United States Court of Appeals for the Second Circuit provided a broad definition of the term “sale or exchange.” The Kenan court reviewed the Commissioner’s finding of a $367,687.12 deficiency in the income taxes of the trustees. The trustees or taxpayers contended “that the delivery of the securities of the trust estate to the legatee was a donative disposition of property . . .".
- Kenan_v._Commissioner label "Kenan v. Commissioner".
- Kenan_v._Commissioner sameAs m.03d8wzb.
- Kenan_v._Commissioner sameAs Q6388784.
- Kenan_v._Commissioner sameAs Q6388784.
- Kenan_v._Commissioner wasDerivedFrom Kenan_v._Commissioner?oldid=499066934.
- Kenan_v._Commissioner isPrimaryTopicOf Kenan_v._Commissioner.