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Helvering Vs. Hammel
Cites for this judgment
- US Supreme Court
- Jan 06, 1941
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U.S. 504 (1941) U.S. Supreme Court Helvering v. HammelSearch
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U.S. 504 (1941) Helvering v. HammelSearch
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to resolve a conflict of the decision below with that of the Court of Appeals for the Second Circuit in Commissioner v. Electro-ChemicalSearch
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of the covenantor, and not to transfers by operation of law or judicial sales in invitum. See Guaranty Trust Co. v. GreenSearch
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Riggs Page 311 U. S. 507 v. PursellSearch
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ordinary gross income, while taxing only a fraction of the gains resulting from the sales of such property. See White v. UnitedSearch
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Helvering v. Inter-MountainSearch
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means of encouraging profit-taking sales of capital investments, H.Rept. No. 350, 67th Cong., 2d Sess., p. 8. Burnet v. HarmelSearch
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the sale of like property and upon the same percentage basis as that on which the gains are taxed. See United States v. PleasantsSearch
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words where acceptance of that meaning would lead to absurd results, United Page 311 U. S. 511 States v. KatzSearch
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U. S. 354 , 271 U. S. 362 , or would thwart the obvious purpose of the statute, Haggar Co. v. HelveringSearch
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e)(2), although none of these transactions involves a loss from a sale. See McClain v. CommissionerSearch
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taxpayer's property. Page 311 U. S. 512 Respondents also advance the argument, sustained in Commissioner v. FreihoferSearch
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if it did, it does not appear that there was, in fact, a forfeiture apart from the sale on foreclosure. Cf. Davidson v. CommissionerSearch
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Helvering v. MidlandSearch
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U.S. Supreme Court Helvering v. HammelSearch
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Commissioner v. Electro-ChemicalSearch
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See Guaranty Trust Co. v. GreenSearch
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See White v. UnitedSearch
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See United States v. PleasantsSearch
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States v. KatzSearch
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Haggar Co. v. HelveringSearch
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See McClain v. CommissionerSearch
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Commissioner v. FreihoferSearch
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Cf. Davidson v. CommissionerSearch
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