13 relations: Apartment, Commissioner of Internal Revenue, Crane v. Commissioner, Fair market value, Federal Reporter, Lawyers' Edition, List of United States Supreme Court cases, volume 331, Nonrecourse debt, Supreme Court of the United States, Taxation in the United States, Taxpayer, United States Court of Appeals for the Fifth Circuit, United States Tax Court.
Apartment
An apartment (American English), flat (British English) or unit (Australian English) is a self-contained housing unit (a type of residential real estate) that occupies only part of a building, generally on a single storey.
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Commissioner of Internal Revenue
The Commissioner of Internal Revenue (or IRS Commissioner) is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury.
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Crane v. Commissioner
Crane v. Commissioner, 331 U.S. 1 (1947), was a case heard before the United States Supreme Court concerning the value, for tax purposes, of inherited property with a nonrecourse mortgage encumbering it.
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Fair market value
Fair market value (FMV) is an estimate of the market value of a property, based on what a knowledgeable, willing, and unpressured buyer would probably pay to a knowledgeable, willing, and unpressured seller in the market.
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Federal Reporter
The Federal Reporter is a case law reporter in the United States that is published by West Publishing and a part of the National Reporter System.
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Lawyers' Edition
The United States Supreme Court Reports, Lawyers' Edition, or Lawyers' Edition (L. Ed. and L. Ed. 2d in case citations) is an unofficial reporter of Supreme Court of the United States opinions.
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List of United States Supreme Court cases, volume 331
This is a list of all the United States Supreme Court cases from volume 331 of the United States Reports.
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Nonrecourse debt
Nonrecourse debt or a nonrecourse loan is a secured loan (debt) that is secured by a pledge of collateral, typically real property, but for which the borrower is not personally liable.
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Supreme Court of the United States
The Supreme Court of the United States (sometimes colloquially referred to by the acronym SCOTUS) is the highest federal court of the United States.
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Taxation in the United States
The United States of America has separate federal, state, and local government(s) with taxes imposed at each of these levels.
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Taxpayer
A taxpayer is a person or organization (such as a company) subject to a tax on income.
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United States Court of Appeals for the Fifth Circuit
The United States Court of Appeals for the Fifth Circuit (in case citations, 5th Cir.) is a federal court with appellate jurisdiction over the district courts in the following federal judicial districts.
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United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court".
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Redirects here:
461 U.S. 300, Commissioner v Tufts.