Study Aids
Case Briefs Overview
Casebooks
Case Briefs
K

Koch v. Commissioner

71 T.C. 54 (1978)

From our private database of 47,000+ case briefs, written and edited by humans—never with AI.

Koch v. Commissioner

United States Tax Court
71 T.C. 54 (1978)

Facts

During 1973 and 1974, Carl Koch (plaintiff) transferred two properties held in fee simple to Imperial Land Corporation and U.S. Home of Florida, Inc. (the corporations). In exchange, the corporations transferred to Koch 17 parcels of real estate, each also held in fee simple but subject to 99-year condominium leases. All properties involved were held either for productive use in a trade or business or for investment. On his federal income taxes, Koch reported no gain or loss from the exchanges. The commissioner of the Internal Revenue Service (defendant) assessed a deficiency, asserting that the properties exchanged were not of a “like kind” under § 1031(a). Koch petitioned the tax court for a redetermination.

Rule of Law

Issue

Holding and Reasoning (Featherston, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 899,000 law students since 2011. Some law schools even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 899,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 47,000 briefs, keyed to 994 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 899,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 47,000 briefs - keyed to 994 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership

Key Terms