Yorkshire v. 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.

• rejecting an attempt to value property \on a front foot basis and not based upon the basis of its fair market value if sold as one entire tract\ where \[t]he property in question has never been subdivided even on paper\
• rejecting an attempt to value property \on a front foot basis and not based upon the basis of its fair market value if sold as one entire tract\ where \[t]he property in question has never been subdivided even on paper\

Source: CourtListener parenthetical corpus (CC0).