Byram v. United States
Court of Appeal Decision on Land / From Wikipedia, the free encyclopedia
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Byram v. United States, 705 F.2d 1418 (5th Cir. 1983)[1] is a Fifth Circuit Court of Appeals decision that helps determine when a sale of land will result in a capital gain for purpose of the U.S. Federal income tax.[2]
Quick Facts Byram v. United States, Court ...
Byram v. United States | |
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Court | United States Court of Appeals for the Fifth Circuit |
Full case name | Byram v. United States |
Decided | May 31, 1983 |
Citation(s) | 705 F.2d 1418 (5th Cir. 1983) |
Case history | |
Prior history | 555 F.2d 1234 (5th Cir. 1977) |
Court membership | |
Judge(s) sitting | John Minor Wisdom, Thomas Gibbs Gee, Thomas Morrow Reavley |
Case opinions | |
Majority | Gee, joined by Wisdom, Reavley |
Laws applied | |
Internal Revenue Code |
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