Palmer Ranch Holdings Ltd v. Commissioner of Internal Revenue Service

How courts have described this case

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

• finding reasonable probability that development would be approved where the decision-making agency issued an ordinance describing particular requirements for development applications
• “We review the tax court’s legal conclusions de novo and its findings of fact for clear error.”
• “The ‘comparable sales’ method functions by: (1) Locating [parcels] as physically similar (comparable) as possible to the subject [parcel] which (2) have been sold on the open market in noncollusive, nonforced sales for cash or cash equivalent, within (3
• finding unexplained deviation from the comparable sales method improper

Source: CourtListener parenthetical corpus (CC0).