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United States Vs. Safety Car Heating and Lighting Co.
Cites for this judgment
- US Supreme Court
- Jan 06, 1936
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United States v. SafetySearch
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Car Heating & Lighting Co. - 297 U.S. 88 (1936) U.S. Supreme Court United States v. SafetySearch
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Car Heating & Lighting Co., 297 U.S. 88 (1936) United States v. SafetySearch
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Helvering v. StockholmsSearch
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Commissioner v. S.ASearch
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the first time, the profits flowing from the infringement became taxable as income. North American Oil Consolidated v. BurnetSearch
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Lucas v. AmericanSearch
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Lucas v. NorthSearch
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the pioneer statute, the Act of 1913, a dividend, irrespective of its source, being then taxable altogether. Lynch v. HornbySearch
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b)(1), 42 Stat. 229. Cf. Merchants' L. & T. Co. v. SmietankaSearch
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U. S. 527 . We are not unmindful of cases in which a like formula was applied without the aid of statute. Lynch v. TurrishSearch
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Doyle v. MitchellSearch
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Hays v. GauleySearch
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Mt. Coal Co., 247 U. S. 189 , and cf. MacLaughlin v. AllianceSearch
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course of business. By the practice of merchants, a stock in trade is capital according to its inventory value. Hays v. GauleySearch
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respondent's capital as merchants or other businessmen would understand the term. Cf. North American Oil Consolidated v. BurnetSearch
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is unsettled and contested, and the factors making up the damage are arrived at by conjecture. Sinclair Refining Co. v. JenkinsSearch
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Heiner v. CrosbySearch
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Walter v. DuffySearch
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for the first time on March 1, 1913. It was not turned into capital because it had been acquired earlier. Edwards v. KeithSearch
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Workman v. CommissionerSearch
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with the result that the recovery is never income, no matter when collected. Examples of such a claim are Saunders v. CommissionerSearch
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F.2d 834, and Heiner v. HewesSearch
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F.2d 787, cited by the taxpayer. Buffalo Union Furnace Co. v. HelveringSearch
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potency of fruition. With few exceptions, if any, it is income as the word is known in the common speech of men. Lynch v. HornbySearch
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p. 247 U. S. 344 . When it is that, it may be taxed, though it was in the making long before. MacLaughlin v. AllianceSearch
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supra. Cf. Lucas v. AlexanderSearch
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concurrent findings, we are not at liberty to set them aside. The case clearly falls within the principle of Doyle v. MitchellSearch
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Together with No. 76, Rogers, Collector of Internal Revenue v. SafetySearch
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U.S. Supreme Court United States v. SafetySearch
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Cf. Merchants' L. & T. Co. v. SmietankaSearch
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MacLaughlin v. AllianceSearch
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Cf. North American Oil Consolidated v. BurnetSearch
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Sinclair Refining Co. v. JenkinsSearch
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Heiner v. CrosbySearch
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Edwards v. KeithSearch
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Saunders v. CommissionerSearch
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and Heiner v. HewesSearch
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