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Fairfield Plaza, Inc. v. Commissioner
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Fairfield Plaza, Inc. v. Commissioner, 39 T.C. 706 (1963)[1] was a case before the United States Tax Court discussing timing alternatives in taxing the return of capital.
Quick Facts Fairfield Plaza, Inc. v. Commissioner, Court ...
Fairfield Plaza, Inc. v. Commissioner | |
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Court | United States Tax Court |
Full case name | Fairfield Plaza, Inc. v. Commissioner of Internal Revenue |
Decided | January 23, 1963 (1963-01-23) |
Citation | 39 T.C. 706 (1963) |
Court membership | |
Judge sitting | Bruce |
Case opinions | |
Decision by | Bruce |
Laws applied | |
Internal Revenue Code | |
Keywords | |
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