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- Salvatore_v._Commissioner abstract "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 case arose when a taxpayer tried to avoid paying capital gains tax from sale of property by giving a share in that property to her children. She then paid a gift tax, which is significantly less than the tax on the gain would have been if she had not given a share to her children.".
- Salvatore_v._Commissioner thumbnail Tax_court.gif?width=300.
- Salvatore_v._Commissioner wikiPageID "14542476".
- Salvatore_v._Commissioner wikiPageRevisionID "494546924".
- Salvatore_v._Commissioner citations "17280.0".
- Salvatore_v._Commissioner citations "29".
- Salvatore_v._Commissioner court United_States_Court_of_Appeals_for_the_Second_Circuit.
- Salvatore_v._Commissioner court United_States_Tax_Court.
- Salvatore_v._Commissioner dateDecided "1970-02-04".
- Salvatore_v._Commissioner dateDecided "1970-11-30".
- Salvatore_v._Commissioner fullName "Susie Salvatore , Appellant, v. Commissioner of Internal Revenue, Appellee".
- Salvatore_v._Commissioner fullName "Susie Salvatore v. Commissioner".
- Salvatore_v._Commissioner hasPhotoCollection Salvatore_v._Commissioner.
- Salvatore_v._Commissioner judges "Featherstone".
- Salvatore_v._Commissioner judges "Irving Kaufman, Paul Raymond Hays, and John Joseph Gibbons".
- Salvatore_v._Commissioner name "Salvatore v. Commissioner".
- Salvatore_v._Commissioner opinions "Petitioner is taxable on all of the gain realized on the sale of the gas station".
- Salvatore_v._Commissioner opinions "The Tax Court was not clearly erroneous and therefore the decision was affirmed.".
- Salvatore_v._Commissioner priorActions "29".
- Salvatore_v._Commissioner subsequentActions "17280.0".
- Salvatore_v._Commissioner subject Category:1970_in_United_States_case_law.
- Salvatore_v._Commissioner subject Category:Texaco.
- Salvatore_v._Commissioner subject Category:United_States_Tax_Court_cases.
- Salvatore_v._Commissioner subject Category:United_States_taxation_and_revenue_case_law.
- Salvatore_v._Commissioner comment "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).".
- Salvatore_v._Commissioner label "Salvatore v. Commissioner".
- Salvatore_v._Commissioner sameAs m.03d7509.
- Salvatore_v._Commissioner sameAs Q7406702.
- Salvatore_v._Commissioner sameAs Q7406702.
- Salvatore_v._Commissioner wasDerivedFrom Salvatore_v._Commissioner?oldid=494546924.
- Salvatore_v._Commissioner depiction Tax_court.gif.
- Salvatore_v._Commissioner isPrimaryTopicOf Salvatore_v._Commissioner.
