Watson Vs. Commissioner

Decided On : May-18-1953

Court : US Supreme Court

LAW: the Revenue Act, the Revenue Act, The Revenue Act, the Internal Revenue Code, section 117(j)(3, the Revenue Act, the Revenue Act, the Revenue Act, the Revenue Act

PERSON: Watson, Watson v. Commissioner, Watson v. Commissioner, BURTON, M. Gladys Watson, Watson, Watson, Watson, Owen v. Commissioner, Watson, Watson, Williams, McGowan, Carroll v. Commissioner, Watson, Supp, Bull, REED, DOUGLAS, Watson, Watson, Burnet, Wilson, Watson, Watson, Watson, Watson, Watson, Watson, McCoy, Owen v. Commissioner, Smyth, Irrgang, Fahs, Watson, Bull

CARDINAL: 345, 345, 290, 345, 197, 56, 15, 197, 56, 344, 895, 545, one, two, one-third, 79,851, 1, one, 70,000 to 80,000, One, 70,000, 74,268, one-third, two, 15, 197, 15, 50,300, 192, 486, 192, 3, 344, 5, 6, three, two, one, 152, 570, 572, 117(a)(1, 8, 6, 183, 70, 806, 3, 467, 1, 54,939, 55,097, 141.42, 2, 56, 843, 26, 3, 500-501, 26, 24(f, 113(b)(1, 4, 3, 2, 500, 26, 24, 501, 26, 5, 6, 781, 82d, 47-48, 56, 846, 117, 1, 2, 26, 8, 31, 2/1, 1, 2, 3, 4, 5, 161, 453, 460, 119, 898, 88, 184, 187, 198, 543, 545, over two and one-half, 2/2, one, one, 192, 486, 192, two, 96, 745, 94, 206, 117(j)(1, 65, 500, 26, 117(j)(3, 2/3, 2/1, 117, 1, 53, 26, 117(a)(1, 1, 2, 56, 846, 26, 2/2, 72, 2/3, 781, 82d

GPE: U.S., U.S., U.S., T.C., U.S., Tulare County, California, T.C., I.R.C., MR, California, California

DATE: 1953, 1953, February 2, 1953, May 18, 1953, several years, 1944 growing season, 1944, 1944, several years, 1944 growing season, 1944, 1912, 1942, the last five years, the year before, 1943, November, 1944, May, June, 1944, July, early August, 1944, 1944, August 10, September 1, September 1, 56, 1006, 1951, years, December 31, 1950, 1951, 1951, prior years, 1944, more than 6 months, annual, September 1, August, September, 1944, previous years, 1944, September 1, 1945, 1946, annual, July, May or June, more than six months, 1942, annual, from 1934 to 1943, 1942, 1951, more than 6 months, the taxable year, 1942, 1951, taxable years beginning, December 31, 1950, annually, more than 6 months, more than 6 months, the taxable year, the taxable year, more than 6 months, more than 6 months, 287 U. S. 103, more than 6 months, January 1, 1942, more than 6 months, 1006, 1951, the taxable year, 50, more than 6 months, more than 6 months, the taxable year, the taxable year, more than 6 months, 47

ORG: U.S. Supreme Court, THE UNITED STATES COURT OF APPEALS , THE NINTH CIRCUIT, Syllabus, the Internal Revenue Code, The Tax Court, the Commissioner of Internal Revenue, The Court of Appeals, Court, Court, Exeter, the Tax Court, the Tax Court, The Court of Appeals, the Tax Court, McCoy, U.S. 895, Congress, Congress, Congress, the Internal Revenue Code, The Tax Court, the Court of Appeals, the Courts of Appeals, the Second Circuit, the Bureau of Internal Revenue, the Tax Court, Butler Consolidated Coal Co., Camp Manufacturing Co., the Court of Appeals, Supp, the Internal Revenue Code:, Supp, Supp, Congress, the Senate Committee on Finance, SEC, the Internal Revenue Code, Court, Young v. Bank of California, The Tenth Circuit, the Fifth Circuit, the Tax Court, the Ninth Circuit, District Courts, Congress, the Tax Court, Supp, the Senate Committee Report, Congress, the Tax Court, the Tax Court, Congress, SEC

NORP: §, §, §, §, c. 619, §, §, §, §, §, §, F.Supp, F.Supp

QUANTITY: 110-acre, five-acre

MONEY: 136,808.71, 92,153.05, 197,100, 120,000, 197,100, 10,000, 16,020.54, 126,000, 48,819.82, 24,409.91, 122,500, 197,100, 24,101.35, 40,000, 6,920.35, 122,500, 197,100, 40,000, 40,000, 82,521.17, 49,790.10, 46,512.68, 22, about $3 million

PERCENT: only 50%, 100%, only 50%, 287 U. S. 110

ORDINAL: first, Fifth, first, second, First, Second, Third, Fourth, Fifth

PRODUCT: Cole