Mcdonald Vs. Commissioner

Decided On : Nov-20-1944

Court : US Supreme Court

LAW: the Revenue Act, the Internal Revenue Code, the Internal Revenue Code, the Revenue Act, the Revenue Act, the Revenue Act, Reed v. Commissioner, Section 121, the Revenue Act, Section 121, Section 121, Section 121, the 1942 Amendment (Section 121(a)(2, Section 23(a)(1)(A, chapter 25

ORG: McDonald, U.S. Supreme Court, U.S. 57, THE THIRD CIRCUIT, Syllabus, the Circuit Court of Appeals, the Tax Court, STONE, the Internal Revenue Code, the Tax Court, U.S. 762, the Tax Court, Court, the Court of Common Pleas, McDonald, McDonald, McDonald, the Tax Court of, Court, the Circuit Court of Appeals, the Third Circuit, U.S. 762, Congress, Congress, Congress, the Internal Revenue Code:, the Internal Revenue Code, New Colonial Ice Co., the Internal Revenue Code, Treasury, Hearings before Committee on Ways and Means, Court, Court, Congress, Congress, Treasury, Treasury, Treasury, Congress, Treasury, Congress, Congress, Congress, Court, Congress, Congress, Congress, the Tax Court, the Tax Court, the Tax Court, Court, Tax Court, Congress, the Tax Court, the Board of Tax Appeals, Committee on Finance, O.D. 864, the Tax Court, the Circuit Court of Appeals, Court, Congress, Congress, House, Senate Committees, Treasury, The Tax Court, Congress, Court, the Board of Tax Appeals, Congress, Senate, House Committee Reports, Congress, Congress, Congress, Congress, Congress, the Internal Revenue Code, Court, House, Senate, Congress, Court, Congress, Congress, The Tax Court, Congress, The Tax Court, Congress, Congress, Court, the Tax Court, Flour Mills Co., Court, McDonald, the Tax Court, Court, the Tax Court's, Treasury, Congress, Congress, the Tax Court, the Internal Revenue Code, Court, Court, I.T.

GPE: U.S., U.S., MR, MR, Pennsylvania, Luzerne County, Pennsylvania, the United States, 77th Cong, MR, 77th Cong, U.S., Treas, Treas, MR, MR, United States

DATE: 1944, 1944, October 20, 1944, November 20, 1944, 1939, 23(a)(2, 1939, December, 1938, ten years, 1943, 23(a)(2, 1942, the taxable year, 1939, the next ten years, the taxable year, the forty-eight, 1942, 1942, 1942, 1942, 1942, the taxable year, the taxable year, 1934, H.R. 8735, March 6, 1934, 2333, 1631, 1921, many years', at least a decade of years, 1942, the taxable year, 1942, 1941, 1942, the taxable year, 1939, 3581, 1942, 3564, 87 (1942

PERSON: McDonald v. Commissioner, McDonald v. Commissioner of, ROBERTS, JACKSON, Dobson, Certiorari, JUSTICE ROBERTS, JUSTICE JACKSON, 56 Stat, Supp, Compare Welch v. Helvering, Higgins, v. Heininger, Dobson, 77th Cong., Lucas v. Reed, Reg, Reg, Bull, Helvering v. Gowran, v. Heininger, Higgins, Higgins, Higgins, Higgins, Higgins, Dobson, Dobson, REED, DOUGLAS, MURPHY, Bull, Bull

CARDINAL: 323, 36, 323, 1, 1, 23(a)(1)(A, 2, 23(e)(2, 3, 2, 3, 139, 400, 321, 1, 738, 1, 738, 139, 400, 321, 23(a)(1)(A, 798, 819, 26, 23(a)(1)(A, 24(a)(1, 26, 24(a)(1, 48(d, 26, 23(e)(2, 26, 23(e)(2, 121, 56, 798, 819, 23(a)(1)(A, 48(d, 23, 24, 23(a)(1)(A, 23, 61 , 23(e)(2, 1, 23(e)(2, 121, 56, 798, 819, 2, 2d, 88, 3, 4, 121, 6, 1, 2, 3, 48, 48, 680, 696, 558, 73d, 2d, 29, 1, 73d, 2d, 29, 23(a)(1, 4, 2d, 75, 2d, 88, 13, 513, 34, 263, 281, 699, 103, 19.23(a)-15, 103, 23(o)-1, 211, 6, 139, 400, 401, 56, 798, 819, two, 2/1, two, one, one, 2/2, thousands, 2/1, two, 2/2, 1, 88, 1, 505, 4

PRODUCT: 320 U. S. 489 , 320 U. S. 467 , 320 U. S. 489 , 320 U. S. 467 , 320 U. S. 489

MONEY: 12,000, 8,000, 5,017.27, 13,017.27, 2,506.77

PERCENT: 292 U. S. 435

EVENT: the 1942 Amendment

QUANTITY: 4 Cum

ORDINAL: first

NORP: Congressional

WORK_OF_ART: The Amendment