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Salvatore v. Commissioner is an opinion fr … 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.she had not given a share to her children.
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, https://scholar.google.com/scholar_case%3Fcase=8624418219259850095 +
, https://law.justia.com/cases/federal/appellate-courts/F2/434/600/246997/ +
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17280.0
, Salvatore v. Commissioner, T.C. Memo 1970-30
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T.C. Memo 1970-30; 29 T.C.M. (CCH) 89; RIA T.C. Memo ¶ 70030
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Susie Salvatore v. Commissioner
, Susie Salvatore, Appellant, v. Commissioner of Internal Revenue, Appellee
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Featherstone
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Salvatore v. Commissioner
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Petitioner is taxable on all of the gain realized on the sale of the gas station
, The Tax Court was not clearly erroneous and therefore the decision was affirmed.
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T.C. Memo 1970-30; 29 T.C.M. (CCH) 89; RIA T.C. Memo ¶ 70030
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Salvatore v. Commissioner is an opinion fr … 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.she had not given a share to her children.
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Salvatore v. Commissioner
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