Add to ORKGExtending the reasoning in Deer Park Pine Indus., Inc. v. Stevens County, Doric Co. v. King County holds that a distribution of a dissolved corporation\u27s sole asset to its sole shareholder, who does not assume an existing debt of the corporation, is not a sale within the meaning of RCW 28.45.050, which authorizes counties to levy a tax on the sale of real estate
Five cases involving a construction of sections 67-26021 and 67-26092 of the income tax statute (Hal...
Almost two years have passed since the six-three decision in Ashford v. Reese, holding that in this ...
The Sixth Circuit, in National City Bank v. United States, held that the possession by the decedent ...
A corporate promoter entered into an earnest money agreement which contemplated corporate purchase o...
In an action to enforce a lien for taxes on real property, the defendants counterclaimed, asking for...
Summarizes a case on excise tax on sale of real estate—effect of subsequent rescission and another c...
The stockholders of a closely held electric utility corporation offered to sell all the corporate st...
Testatrix devised a house and lot to the trustees of the First Methodist Church Oil the condition th...
At the time of his death, decedent owned certain land in fee simple. His executrix, authorized by an...
Under Section 811 (e)(2), (g)(4) of the Internal Revenue Code, as amended by sections 402 and 404 of...
This article considers the question: Is a transfer of property via a noncollusive, properly conducte...
In Norlin v. Montgomery the Washington court (1) held that a mortgagee of the vendee\u27s interest u...
Taxpayer, a tenant in possession of premises under a lease, received a payment from the lessor to va...
However, in the recent Washington case of Krops v. Jacobson, a tax title, procured through a judgmen...
A sells a plot of ground to B, reserving in the grant an easement of way across B\u27s property. B b...
Five cases involving a construction of sections 67-26021 and 67-26092 of the income tax statute (Hal...
Almost two years have passed since the six-three decision in Ashford v. Reese, holding that in this ...
The Sixth Circuit, in National City Bank v. United States, held that the possession by the decedent ...
A corporate promoter entered into an earnest money agreement which contemplated corporate purchase o...
In an action to enforce a lien for taxes on real property, the defendants counterclaimed, asking for...
Summarizes a case on excise tax on sale of real estate—effect of subsequent rescission and another c...
The stockholders of a closely held electric utility corporation offered to sell all the corporate st...
Testatrix devised a house and lot to the trustees of the First Methodist Church Oil the condition th...
At the time of his death, decedent owned certain land in fee simple. His executrix, authorized by an...
Under Section 811 (e)(2), (g)(4) of the Internal Revenue Code, as amended by sections 402 and 404 of...
This article considers the question: Is a transfer of property via a noncollusive, properly conducte...
In Norlin v. Montgomery the Washington court (1) held that a mortgagee of the vendee\u27s interest u...
Taxpayer, a tenant in possession of premises under a lease, received a payment from the lessor to va...
However, in the recent Washington case of Krops v. Jacobson, a tax title, procured through a judgmen...
A sells a plot of ground to B, reserving in the grant an easement of way across B\u27s property. B b...
Five cases involving a construction of sections 67-26021 and 67-26092 of the income tax statute (Hal...
Almost two years have passed since the six-three decision in Ashford v. Reese, holding that in this ...
The Sixth Circuit, in National City Bank v. United States, held that the possession by the decedent ...