Legal Opinion
Commissioner of Internal Revenue v. E. F. Baertschi and Alma M. Baertschi
Court of Appeals for the Sixth Circuit
Decided June 12, 1969No. 18994PublishedCited by 24 opinions
1Opinion of the Court
EDWARDS, Circuit Judge.
The Commissioner of Internal Revenue appeals from a split decision of the Tax Court where the majority held in favor of the taxpayers.
The question presented in this case concerns when a “sale” of a home is final for purposes of the nonrecognition of capital gain authorized by the Int. Rev. Code of 1954, § 1034.
In pertinent part the statute provides:
Ҥ 1034. Sale or exchange of residence
“(a) Nonrecognition of gain. — If property (in this section called ‘old residence’) used by the taxpayer as his principal residence is sold by him after December 31, 1953, and, within a…
2Cases cited15 opinions
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Commissioner of Internal Revenue v. Union Pac. R. Co.Court of Appeals for the Second Circuit · 1936
- Commissioner of Internal Revenue v. SegallCourt of Appeals for the Sixth Circuit · 1940
- Bentley L. Holt and Bonnie J. Holt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Commissioner of Internal Revenue v. North Jersey Title Ins.Court of Appeals for the Third Circuit · 1935
10 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Lloyd E. Williams, Jr. And Mildred A. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1993
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- Derr v. CommissionerUnited States Tax Court · 1981
- Keith v. CommissionerUnited States Tax Court · 2000
- Nelson C. And Adele B. Elam v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1973
19 more not listed; retrieve them via the Exa API.