Dobson Vs. Commissioner

Decided On : Dec-20-1943

Court : US Supreme Court

LAW: the Revenue Act, the Revenue Act

PERSON: Dobson, Dobson, Dobson, JUSTICE JACKSON, Collins, Collins, Collins, Collins, Collins, Collins, Gray v. Powell, Helvering v. Clifford, Nos, Nos, Dobson, Harwick v. Commissioner of, James N. Collins v. Commissioner, § 272(g, § 272(g, Shields, Gray v. Powell, Cheatham, Justice Brandeis, Helvering v. Rankin, Griffiths v. Commissioner, Helvering v. Kehoe, Higgins, Miller, Helvering v. Rankin, Helvering v. Tex-Penn Oil Co., Anderson v. Commissioner, Eaton, Rankin v. Commissioner, Paul, Bull, Bull, Bull, Helvering, Randolph Paul, Tax Adviser, Vol, Dobson

DATE: 1943, 1943, November 8, 1943, December 20, 1943, an earlier year, 1929, 1930, that year, 1931, 1936, 1939, 1930, 1931, 1939, that year, 1930, 1931, 1930, 1931, those years, 1939, prior years, the year, one year, a subsequent year, earlier years, a prior year, a subsequent year, the prior year, year, year, years, 1926, thirty years, 1913, 1923, Two years later, thirteen years, the single year, separate years, 1939, 1930, 1931, one year, another year, prior years, prior years, those years, the prior years, 47, 44, 45, 46, 44, 45, 46, 45, 46, 47, 1926, 1003(b, 1928, 1926, 1003(b, May 29, 1930, 1934, 1923, 1938, 1924, 1926, 1003(b, 1926, the year 1920, 1921, Today, 1924, the fiscal years 1935, 1936, 1937, each year, 1934, the three years 1935, 1936, 1937, 1938, December 31, 1936, 1938, 1354, 1943, many years, nine years, 1938, 20854, G.C.M. 18525, 1937-1 Cum, G.C.M. 22163, 1940-2, 76, 44, the prior year, the prior year, 1942, 80, 87-88, 1942, the year

ORG: U.S. Supreme Court, U.S. 489, THE EIGHTH CIRCUIT, Syllabus, The Tax Court, the Circuit Court of Appeals, the Tax Court, the Tax Court, the Tax Court, the Board of Tax Appeals, Court, the Court of Appeals, the National City Bank of New York, the National City Company, the Minnesota Blue Sky Laws, the Board of Tax Appeals, the Tax Court, The Tax Court, The Court of Appeals, the Tax Court, the Tax Court's, the Tax Court, the Tax Court, the Tax Court's, Court, the Tax Court's, The Tax Court, the Tax Court, Board, The Tax Court's, The Tax Court, the Court of Appeals, the Tax Court's, Congress, Board of Tax Appeals, the Tax Court, S]uch, Board, Board, Court, the Tax Court, the Tax Court, the Tax Court, the Bureau of Internal Revenue, Congress, Treasury, a Board of Tax Appeals, the Treasury Department, Congress, the Board of Tax Appeals, The Board, Congress, Board, Board, Congress, Board, the Court of Appeals of the District of Columbia, Board, Court, the Tax Court, the Tax Court, the Tax Court, Treasury, the Supreme Court, Congress, the Tax Court, Rochester Telephone Corp., Swayne & Hoyt, Louisville & Nashville R. Co., Wilmington Trust Co., Congress, the Tax Court, the Tax Court, the Tax Court, the Tax Court, the Tax Court, The Tax Court, the Tax Court, the Tax Court's, Tax Court, Board, Government, Court, the Internal Revenue Code, Government, the Tax Court, the Tax Court, Burnet v., Sanford & Brooks Co., the Board of Tax Appeals, Court, Board, Court, Board, the Tax Court, the Tax Court, The Tax Court, the Tax Court, Treasury, Congress, Congress, the Tax Court, Congress, the Tax Court, the Tax Court, the Tax Court, the Tax Court's, the Tax Court, the Court of Appeals, the Tax Court, the Circuit Court of Appeals, the Eighth Circuit, Tex-Penn Oil Co., Bogardus v. Commissioner, Rochester Telephone Corp., Federal Communications Commission, Utah Idaho Central R. Co., Interstate Commerce Commission, Sunshine Coal Co., Bituminous Coal Commission, Labor Board, Waterman S.S. Corp., National Labor Relations Board, Williamsport Wire Rope Co., Treasury, Hamel, Practice, the U.S. Board of Tax Appeals, Helvering v. Tax-Penn Oil Co., Bogardus v. Commissioner, Court, Elmhurst Cemetery Co. v. Commissioner, Palmer v. Commissioner, Helvering v. National Grocery Co., Colorado National Bank, Helvering v. Lazarus & Co., Powers, Wilmington Trust Co., Merchants National Bank, Supporting Personnel of Federal Courts, CCH Federal Tax Service, the Board of Tax Appeals, the Circuit Courts of Appeal, The Supreme Court's, Court, the Supreme Court, Federal Taxation, the Circuit Courts of Appeal, the Court of Appeals of the District of Columbia, Appellate, Federal Taxation, Book Review, Harv, The Impact of Federal Taxes, Supreme Court, the Commissioner of Internal Revenue, 87 Courts, the Supreme Court, Bogardus v. Commissioner, United States & International Securities Corp., State-Planters Bank & Trust Co., Lakeview Trust & Savings Bank, Central Loan & Investment Co., B.T.A., Citizens State Bank, Treasury, the House Committee on Ways and Means, Ways and Means on Revenue Revision of

CARDINAL: 320, 320, 1, 2, 3, 4, 133, 732, 319, 47, 446, 46, 765, 770, four, 300, 100, 100, 100, 1, 2, 3, 6, over 5,000, One, one, 9, 10, 12, about 1918, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, ten, 25, 26, 27, one, 29, 30, zero, 113(b)(1)(A, zero, 282, 282, 31, 32, 33, 34, 35, 36, two, 47, 1, 46, 765, 2, 133, 732, 3, 319, 4, 44, 9, 110, 1141(c)(1, 5, 103, 19.43-2, 6, 45, 854, 44, 9, 110, 1141(c)(1, 9, 10, 46, 486, 875, 4, Some 280, 12, 13, 7, 14, 10, 5, 15, 43, 253, 336, 16, 17, 18, 19, 1000, 44, 9, 106, 105, 20, 44, 9, 109, 44, 9, 110, 8, 23, 18, 29, 130, 131, 25, only 300, approximately 20,000, about 5,000, about 8,500, approximately 4,000, 509, 44, 84, 2, 2, 4,700, 3,996, 704, 140, 133, 26, 204, 18, 56, 209, One, 11, 78, 636, 80, 27, 81, 332, 84, 551, 29, 203, 30, 102, 80, 130, 894, 130, 32, 27, 290, 33, 39, 981, 46, 964, 34, 2d, 35, 116, 56, 798, 812, 46, 770

GPE: U.S., U.S., Minnesota, the District of Columbia, United States, United States, United States, United States, U.S., U.S., U.S., United States, Documents, United States, United States, 77th Cong

PRODUCT: Certiorari, 320 U. S. 256

MONEY: 41,600.80, 28,163.78, 45,150.63, 23,296.45, 6,454.18, 24

EVENT: The World War, the Civil War, Internal Revenue Code, Internal Revenue Code, Internal Revenue Code

ORDINAL: first, first

PERCENT: 235 U. S. 314 , 282 U. S. 359, 300 U. S. 481 , 310 U. S., 300 U. S. 481 , 300 U. S. 481

NORP: c. 357, §, §, §

WORK_OF_ART: Step Transactions, Selected Studies in Federal Taxation