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Watson Vs. Commissioner
Cites for this judgment
- US Supreme Court
- May 18, 1953
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U.S. 544 (1953) U.S. Supreme Court Watson v. CommissionerSearch
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U.S. 544 (1953) Watson v. CommissionerSearch
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The Court of Appeals affirmed. 197 F.2d 56. In the meantime, the Tax Court made comparable decisions in McCoy v. CommissionerSearch
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T.C. 828, and Owen v. CommissionerSearch
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Page 345 U. S. 552 a statutory requirement to the contrary is consistent with the policy evidenced in Williams v. McGowanSearch
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state and not in the course of annual growth leading to a seasonal separation. See Butler Consolidated Coal Co. v. CommissionerSearch
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is distinguishable from that of growing timber which is not, in itself, an annual or short-term product. See Carroll v. CommissionerSearch
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Camp Manufacturing Co. v. CommissionerSearch
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be treated under California law does not necessarily control its treatment tax-wise under the federal statute. Burnet v. HarmelSearch
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of California to determine what is real property. Under that law, this crop of oranges passed as real estate. Wilson v. WhiteSearch
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Young v. BankSearch
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have reached a different conclusion from that of the Tax Court and the Ninth Circuit in the instant case. In McCoy v. CommissionerSearch
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F.2d 486, the court was dealing with the sale of land with a growing crop of wheat upon it. In Owen v. CommissionerSearch
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that the seller of an orange grove is entitled to capital gains treatment of the value of the immature oranges. Cole v. SmythSearch
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Irrgang v. FahsSearch
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U.S. Supreme Court Watson v. CommissionerSearch
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McCoy v. CommissionerSearch
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and Owen v. CommissionerSearch
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Williams v. McGowanSearch
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See Butler Consolidated Coal Co. v. CommissionerSearch
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See Carroll v. CommissionerSearch
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Wilson v. WhiteSearch
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In McCoy v. CommissionerSearch
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In Owen v. CommissionerSearch
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Cole v. SmythSearch
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