Ranch v. Comm'r of Internal Revenue

Core Citations

SUMMARIZED OPINION OF in

• Salman Ranch, Ltd. v. Commissioner of Internal Revenue

REVERSED BY OTHER CASE in

• Pennsylvania v. Trump

This document cites

• Federal Cases - Partners v. Comm'r of Internal Revenue
• Federal Cases - Anderson v. Commerce Const. Services, Inc.
• Federal Cases - Home Concrete & Supply Llc v. U.S.
• Federal Cases - Salman Ranch Ltd v. U.S.
• Federal Cases - Scanlon White, Inc. v. C.I.R., 06-9000.



See all quotations

• Federal Cases - Randell v. U.S.
• Federal Cases - National Cable & Telecommunications Assn. v. Brand X Internet Services
• Federal Cases - Commissioner of Internal Revenue v. Sunnen
• Federal Cases - Estate of Holl v. C.I.R., 91-9003
• Federal Cases - Colony v. Commissioner of Internal Revenue
• Federal Cases - Pelt v. Utah
• Federal Cases - Allen v. Curry
• Federal Cases - Beard v. Comm'r Of Internal Revenue
• Federal Cases - Automobile Club of Michigan v. Commissioner of Internal Revenue
• Federal Cases - Mayo Found. for Med. Educ. & Research v. United States, 09–837.
• Federal Cases - Adolph Coors Co. v. C. I. R., 74-1468
• Federal Cases - Carpenter Family Invs., LLC v. Comm'r of Internal Revenue
• Federal Cases - U.S. v Mead Corporation
• Federal Cases - Montana v. United States
• Federal Cases - Burks v. U.S.A
• Federal Cases - U.S. v. Nacchio
• Federal Cases - Estate of True v. C.I.R.
• Federal Cases - Chevron Inc v. Natural Resources Defense Council, Inc American Iron and Steel Institute v. Natural Resources Defense Council, Inc Ruckelshaus v. Natural Resources Defense Council, Inc
• Federal Cases - Hernandez-Carrera v. Carlson
• US - Reference Stubs - Return of partnership income
• US - Reference Stubs - Gross income defined
• US - Reference Stubs - Courts of review
• US - Reference Stubs - Period of limitations for making assessments
• US - Reference Stubs - Determination of amount of and recognition of gain or loss
• US - Reference Stubs - Special rules where section 754 election or substantial built-in loss
• US - Reference Stubs - Certain indirect contributions to political parties
• US - Reference Stubs - Rules and regulations
• US - Reference Stubs - Date when Tax Court decision becomes final
• US - Reference Stubs - Continuation of partnership
• US - Reference Stubs - Manner of electing optional adjustment to basis of partnership property