1986))); Take, 804 F.2d at 556 (stating that Tax Court decisions on the "ruling[s] of law" are "subject to de novo review" but that "the Tax Court's opinions bearing on the Internal Revenue Code are entitled to respect because of its special expertise in the field" (citing Magneson
(4.) Palan PR, Magneson
AT, Castillo M, Dunne J, Mikhail MS.
(In Bolker, both the Tax Court and the Ninth Circuit took support from Magneson v.
The Maloney court detennined that "the mere addition of another nontaxable transaction (at least a transaction exempted by section 721 or section 333) does not automatically destroy the nontaxable status of the transaction under section 1031." This holding follows the rationale of Magneson and Bolker.
(15) In Magneson
, (16) the exchanger acquired replacement real property and immediately contributed it to a partnership in return for a general partnership interest.
(46) Bruce's performance in The Lenny Bruce Performance Film (1967; John Magneson
, director) is fascinating from the perspective of acoustic Yiddishkeit, not in his liberal usage of Yiddish words but in his inflection, which to contemporary ears echoes with the melodic cadence of Yeshiva study.
11, 1940, in Litchfield, Minn., to Thorvald and Freda Magneson
Attributing partnership's holding to original exchanging party: Clients who immediately contribute interests in the replacement property to a partnership after an exchange might rely on Magneson
(44) to attribute the partnership's holding to themselves.
5, 1912, in Wannaska, Minn., to Hulver and Olga Lundin Magneson
. She married Orville Anvinson in Grygla, Minn., on Oct.
, 81 TC 767 (1983), aff'd, 753 F2d 1490 (9th Cir.
In the area of partnerships, at least, there is some substantial help from the Ninth Circuit in the form of Magneson
, 753 F2d 1490 (9th Cir.
However, in Magneson
,(17) the Tax Court distinguished Rev.