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Lucas Vs. American Code Co.
Cites for this judgment
- US Supreme Court
- Feb 24, 1930
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Lucas v. AmericanSearch
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Code Co. - 280 U.S. 445 (1930) U.S. Supreme Court Lucas v. AmericanSearch
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Code Co., 280 U.S. 445 (1930) Lucas v. AmericanSearch
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Generally speaking, the income tax law is concerned only with realized losses, as with realized gains. Weiss v. WienerSearch
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or of undeniable fact, sustained in 1919. Nor did the company so regard it. The case at bar is unlike United States v. AndersonSearch
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may not have been then ascertainable and the tax was not payable until 1917. It is also unlike American National Co. v. UnitedSearch
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amount. It was debitum in praesenti, solvendum in futuro. The case at bar is in principle more like Lewellyn v. ElectricSearch
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