Crane v. Commissioner
id:
crane-v-commissioner-257-9496402
title:
Crane v. Commissioner
text:
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. According to Boris I. Bittker, Crane "laid the foundation stone of most tax shelters." Chief Justice Fred M. Vinson wrote the opinion.
brand slug:
wiki
category slug:
encyclopedia
description:
1947 United States Supreme Court case
original url:
https://en.wikipedia.org/wiki/Crane_v._Commissioner
date created:
date modified:
2023-09-13T02:03:30Z
main entity:
{"identifier":"Q5182065","url":"https://www.wikidata.org/entity/Q5182065"}
image:
fields total:
13
integrity:
14