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Income Tax Keyed to Lind
Commissioner v. Tufts
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*Case Brief Anatomy includes: Brief Prologue, Complete Case Brief, Brief Epilogue
- The Brief Prologue provides necessary case brief introductory information and includes:
- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
- Case Key Terms, Acts, Doctrines, etc.: A case specific Legal Term Dictionary.
- Case Doctrines, Acts, Statutes, Amendments and Treatises: Identifies and Defines Legal Authority used in this case.
- The Case Brief is the complete case summarized and authored in the traditional Law School I.R.A.C. format. The Pro case brief includes:
- Brief Facts: A Synopsis of the Facts of the case.
- Rule of Law: Identifies the Legal Principle the Court used in deciding the case.
- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
Respondent, Clark Pelt, was a builder and owned Clark, Inc. He and Clark, Inc. formed a general partnership in 1970 in order to construct 120 unit apartment complex. The partnership entered into a mortgage loan agreement with the Farm & Home Savings Association for $1,851,500. It was a non-recourse loan so that neither the partnership nor any of its partners had any personal liability for the loan. Other general partnerships later joined and are also respondents in this case. In 1971 each partner made small capital contributions to the partnership. In 1972 only Respondent made a contribution. The partnerships rental income was less than expected and they were unable to make the mortgage payments. Each partner sold his partnership interest to an unrelated third party. As consideration, the third party assumed the non-recourse mortgage. The Commissioner of Internal Revenue determined that the sale of the partnership resulted in a capital gain of approximately $400,000 arguing that the partnership benefited from the third party assuming the non-recourse mortgage. The Tax Court upheld the Commissioner but the Court of Appeals reversed.
- Issue(s): Lists the Questions of Law that are raised by the Facts of the case.
- Holding: Shares the Court's answer to the legal questions raised in the issue.
- Concurring / Dissenting Opinions: Includes valuable concurring or dissenting opinions and their key points.
- Reasoning and Analysis: Identifies the chain of argument(s) which led the judges to rule as they did.
- The Brief Prologue closes the case brief with important forward-looking discussion and includes:
- Policy: Identifies the Policy if any that has been established by the case.
- Court Direction: Shares where the Court went from here for this case.