Philadelphia Park Amusement Co. v. United States

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In Philadelphia Park Amusement Co. v. United States, 126 F. Supp. 184 (Ct. Cl. 1954), the United States Court of Claims ruled that the cost basis of property received in a taxable exchange is the fair market value of the property received. rdf:langString
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rdf:langString In Philadelphia Park Amusement Co. v. United States, 126 F. Supp. 184 (Ct. Cl. 1954), the United States Court of Claims ruled that the cost basis of property received in a taxable exchange is the fair market value of the property received.
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