John M. Rogers and John M. Rogers, of the Estate of Gladys B. Rogers, Deceased v. Commissioner of Internal Revenue

How courts have described this case

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

• buyer of property exercised an option to buy the property from taxpayer just before option was to expire; taxpayer arranged to exchange property with another party upon expiration of the option -- section 1031 not applicable

Source: CourtListener parenthetical corpus (CC0).