Legal Opinion
Estate of Rollin E. Meyer, Sr., Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 29, 1974No. 73-1062PublishedCited by 18 opinions
1Opinion of the Court
OPINION
Before BARNES and WALLACE, Circuit Judges, and FERGUSON, * District Judge.
2Per curiam
Messrs. Meyer, father and son, were general partners in a real estate partnership. They exchanged their partnership interests for a second real estate partnership in which the son was a general partner and the father was a limited partner. Both partnerships were involved in owning and renting apartments in the San Francisco area. Each claimed the exchange was of property of like kind and, therefore, nontaxable pursuant to section 1031(a) of the Internal Revenue Code of 1954. The tax court agreed with the son but…
3Cases cited3 opinions
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Donroy, Ltd., Dostrey, Ltd., Lacancal, Ltd., and Transpat, Ltd. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Estate of Meyer v. CommissionerUnited States Tax Court · 1972
4Cited by18 opinions
- The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Gulfstream Land & Development Corp. v. CommissionerUnited States Tax Court · 1979
- Norman J. And Beverly G. Magneson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Floyd G. Paxton and Grace D. Paxton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Franklin E. Erickson and Helen A. Erickson, Appellants-Petitioners v. Commissioner of Internal Revenue, Appellee-RespondentCourt of Appeals for the Ninth Circuit · 1979
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