TITLE	Supreme Court en banc Decision 2011Du1917 Decided November 21, 2013¡¼Revocation of Disposition Imposing Capital Gains Tax¡½ [full Text]
Summary
Where change of real right (i.e., jus in rem) becomes effective in case of conciliation by agreement on a co-owned property¡¯s partition in kind among co-owners during the co-owned property partition litigation or conciliation procedure

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