Fairview Co. v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the taxpayer \was entitled to challenge only the value of the improvements * * *\
• holding taxpayer entitled to challenge value of improvements only without putting value of land at issue
• “[o]ur statutes specifically require the assessor to separate the value of the land and improvements on the assessment roll”
• “We conclude that plaintiff was entitled to challenge only the value of the improvements * * *; however, as the value of the land was not an issue in the case, the Tax Court acted improperly in adding the reduction in the improvement values to the land.”
• but quite possibly it was made in this suit under a mistaken notion that the board’s oral amendment of land value would stand. The court can only speculate on this question. However, it must act on the issue presented, the value of the improvements as of January 1, 1976.

Source: CourtListener parenthetical corpus (CC0).