Hort Vs. Commissioner

Decided On : Mar-31-1941

Court : US Supreme Court

LAW: the Revenue Act, the Revenue Act, the Revenue Act, the Revenue Act

PERSON: Hort, Hort v. Commissioner, Hort v. Commissioner, MURPHY, Helvering v. Horst, Helvering v. Bruun, Horst, Bruun, Higgins, Josey v. Commissioner, Farrelly Walsh, Merckens, Art

GPE: U.S., U.S., New York City, U.S., Compare United States, Tiscornia, Compare United States, United States

DATE: 1941, 1941, March 7, 1941, March 31, 1941, 1932, 1932, 1932, 1928, 1927, five years, fifteen years, annual, 1933, 1933, 1932, 32, the taxable year

ORG: U.S. Supreme Court, U.S. 28, Syllabus, the Board of Tax Appeals, Court, the Irving Trust Co., the Irving Trust Co., the Irving Trust Co., the Trust Co., The Board of Tax Appeals, The Circuit Court of Appeals, Warren Service Corp., Langwell Real Estate Corp., the Irving Trust Co., Safety Car Heating Co., Burnet v., Sanford & Brooks Co., the Trust Co., Congress, Warren Service Corp., Georcke Co. v. Commissioner, Safety Car Heating Co., Voliva, Appeal of, Denholm & McKay Co., White Dental Mfg. Co., the Circuit Court of Appeals

CARDINAL: 313, 517, 313, 1, 30, 2, 3, 112, 167, 311, 39, 922, 169, 178, 47, 169, 180, ten, 39, 922, 110, 723, 112, 167, 47, 841, 311, 111, 117, 169, 191, 195, 207, 1, 1, 711, 22(b)(3, 2, 47, 169, 178, 3, 104, 453, 95, 678, 13, 923, 7, 860, 7, 36, 212, 2, 444, 171, 46, 1, 2, 22(b, 3, 3, 1, 2, 3

NORP: §, §, §, §, §, §, §

PRODUCT: Certiorari, Inc.

PERCENT: 47 Stat, 282 U. S. 359, 309 U. S. 461

MONEY: 25,000, 140,000, 21,494.75, 21,494.75, 140,000, 23(e, 22(a