Skip to content
Back to judgment

Citation network

Hort Vs. Commissioner

Cites for this judgment

  • US Supreme Court
  • Mar 31, 1941

Citation network · 7-day free trial

Brief every cited case in minutes

Open an 18-section AI Brief on any citation below, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial - no card required.

  • 18-section brief - facts, issues, ratio, relief
  • Ask this case - answers cite the judgment
  • Semantic search - find precedents by meaning
  • Research drawer - sections, cites, related cases

No card required · credentials emailed · Log in if you already have an account

26 entries 26 unlinked
Show
  1. U.S. 28 (1941) U.S. Supreme Court Hort v. Commissioner
    Search
  2. U.S. 28 (1941) Hort v. Commissioner
    Search
  3. affirmed. 39 B.T.A. 922. The Circuit Court of Appeals affirmed per curiam on the authority of Warren Service Corp. v. Helvering
    Search
  4. F.2d 723. 112 F.2d 167. Because of conflict with Commissioner v. Langwell
    Search
  5. Trust Co. breached the lease instead Page 313 U. S. 31 of concluding a settlement. Compare United States v. Safety
    Search
  6. Burnet v. Sanford
    Search
  7. whatever that signifies abstractly. Presumably the bond in Helvering v. Horst
    Search
  8. U. S. 112 , and the lease in Helvering v. Bruun
    Search
  9. been possible in such a case to value realty and lease separately, and to label each a capital asset. Compare Maass v. Higgins
    Search
  10. ordinary income actually received and reported by the amount of income he failed to realize. See Warren Service Corp. v. Helvering
    Search
  11. Josey v. Commissioner
    Search
  12. Tiscornia v. Commissioner
    Search
  13. Farrelly Walsh, Inc. v. Commissioner
    Search
  14. Georcke Co. v. Commissioner
    Search
  15. Merckens v. Commissioner
    Search
  16. B.T.A. 32. Compare United States v. Safety
    Search
  17. Voliva v. Commissioner
    Search
  18. United States v. White
    Search
  19. U.S. Supreme Court Hort v. Commissioner
    Search
  20. of Warren Service Corp. v. Helvering
    Search
  21. Commissioner v. Langwell
    Search
  22. Compare United States v. Safety
    Search
  23. Helvering v. Horst
    Search
  24. Helvering v. Bruun
    Search
  25. Compare Maass v. Higgins
    Search
  26. See Warren Service Corp. v. Helvering
    Search

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial