Salvatore v. Commissioner
id:
salvatore-v-commissioner-250-15565937
title:
Salvatore v. Commissioner
text:
Salvatore v. Commissioner is an opinion from the United States Tax Court that holds that a taxpayer cannot avoid paying taxes on the sale of property by first conveying that property to someone else. This opinion was later affirmed by the United States Court of Appeals for the Second Circuit. This case outlines some limitations on the "fruit-and-tree" metaphor established in Lucas v. Earl, 281 U.S. 111 (1930) and further developed in Helvering v. Horst, 311 U.S. 112 (1940). Decided in 1970, the
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Salvatore_v._Commissioner
date created:
date modified:
2023-09-13T03:02:21Z
main entity:
{"identifier":"Q7406702","url":"https://www.wikidata.org/entity/Q7406702"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/b/ba/Seal_of_the_United_States_Tax_Court.svg","width":720,"height":720}
fields total:
13
integrity:
14