Douglas Vs. Commissioner

Decided On : May-15-1944

Court : US Supreme Court

LAW: Article 23 (m)-10(c, the Revenue Act, Article 23(m)-10(c, Section 23(m, The Revenue Act, the Revenue Act, Regulations 45, Article 215(c, the Revenue Act, Section 23(m, Section 114, Article 23(m)-10, Article 23(m)-10(c, Article 23(m)-10(c, Section 23(m, Section 23, Section 23(m, Section 114, Section 113(b)(1)(A, Section 23(m, Article 23(m)-10(b, Regulations 94, Article 23(m)-10(b, Regulations 45, Article 215, Regulations 62, Article 215, the Revenue Act, Regulations 65 and 69, Article 216, Regulations 74, Article 236, Section 23(1, the Revenue Act, Regulations 77, Article 230, Section 23(1, the Revenue Act, Regulations 86, Article 23(m)-10, Section 23(m, Section 29.23(m, Section 23(m, Regulations 74, the Revenue Act, Article 23(m)-10(c, Section 23, the Revenue Act, Article 215(c, Article 23(m)-10(c, Article 23(m)-10(c, Article 23(m)-10(c

PERSON: Douglas, Douglas v. Commissioner, Douglas, REED, Bessie P. Douglas, Nos, Adeline R. Morse, Charles H. Robinson, Irene B. Robinson Cirkler, Charles H. Robinson, Irene B. Robinson Cirkler, Bessie P. Douglas, Bessie P. Douglas, Herring v. Commissioner, Dobson, Stratton, Stanton, Burnet, Herring v. Commissioner, Anderson v. Helvering, Helvering, Ludey, Herring v. Commissioner, A. Petitioners, B. Petitioners, Sections 23(m, Burnet v., Lamont v. Commissioner, Grace M. Barnett v. Comm'r, Helvering v. Bruun, JUSTICE JACKSON, Bessie P. Douglas, Adeline R. Morse, Cooper v. Commissioner, VII-1 Cum, XI-2 Cum, C.B. XIII-2-IV, Art, Sanford v. Comm'r, Higgins, Smith, JUSTICE RUTLEDGE, Bessie P. Douglas, MURPHY

DATE: 1944, 1944, March 7, 1944, May 15, 1944, 94, 1937, prior years, the year, 1936, 42, the year, the year, the year 1937, that year, 94, 1936, 1929, 1929, 1933, thirty years, the end of eight years, the first five years, five years, later years, each year, July 1, 1937, the end of the eight-year, the respective years, 1929, the year 1933, 1937, 1933, 1913, the year, 1916, the year, 1916, 1918, 1078, 1918, the year, years, 1936, 1648, 1658-1660, 1918, the year, the year, 1919, years, annually, annually, the year, any subsequent year, such year, prior years, the year, 94, 1936, 287 U. S. 103, 274 U. S. 295 , 1648, 1660, 1682-1687, the year, the years, 252 U. S. 140, 287 U. S. 299 , 287 U. S. 299 , annual, the year, other years, prior years, those prior years, 1937, 1936, annual, the prior years, 1937, 1937, 41, annual, the year, prior years, 1937, annual, the year, the respective years, the year, Annual, 1937, 1937, the years 1929 to 1936, annual, 1937, 1937, the year, 1937, years, the year, 1937, 1921, 1924, 1926, 1928, 1932, 94, 1934, 1936, year, years, February 28, 1913, 7, June 30, 1928, December 31, 1932, 14, the years, a later year, year, prior years, December 1, 1931, February 15, 1929, 1928, 287 U. S. 299 , December 5, 1932, 1936, 1648, 1918, years, the year, a single year, the eight years, 1929, 1936, 1937, a year, previous years, a single year, annual, 283 U. S. 301 , a single year, many years, a day, the prior years, the year, a single year, annual, 1942, 1913, 1916, 1918, 1936, 1932

ORG: U.S. Supreme Court, THE EIGHTH CIRCUIT, Syllabus, Treasury, the Circuit Court of Appeals, the Board of Tax Appeals, the Board of Tax Appeals, Court, Treasury, Pettit, the Republic Steel Corporation, The Board of Tax Appeals, the Circuit Court of Appeals, Section II(G)(b, Congress, Treasury, SEC, Independence v. Howbert, Baltic Mining Co., Congress, Bankline Oil Co., Congress, Lynch, Alworth-Stephens Page, Congress, Congress, the Commissioner of Internal Revenue, National Lead Co., Murphy Oil Co., Murphy Oil Co., Sections 114(b)(1, Government, Sanford & Brooks Co., Maryland Casualty Co., The Board of Tax Appeals, The Circuit Court of Appeals, Court, the Circuit Court of Appeals, Court, the Circuit Court of Appeals, the Board of Tax Appeals, the Circuit Court of Appeals, the Board of Tax Appeals, SEC, SEC, BASIS FOR DETERMINING GAIN OR, Knapp, Commission, Murphy Oil Co., Tax Court, Congress, Emphasis, Congress, Thompson Oil & Gas Co., Burnet v., Sanford & Brooks Co., Congress, Congress, Congress, Congress, Congress, Court

CARDINAL: 322, 130, 131, 322, 1, 23, 2, 134, 762, 320, 130, 131, 132, 133, transferee, 1, 46, 943, 131, 134, 762, 38, 173, 5, 39, 759, 234(a)(9, 40, 23, 49, 2, 23(m)-10, 103, 23(m, 113, 114, 49, 23(m, 23(b)-10(b, 23(m, 113(b)(1)(B, 113(b)(1)(B, 3, 23(m, 114(b)(1, 113(b)(1)(B, 42, two, three, 119, 770, 771, 121, 725, 120, 996, 39, 864, 131, 131, Two, 131, 130, 132, 133, 1, one-half, one-sixth, 2, 10, 3, 114, 1, 2, 3, 4, 113, 1, 4, 5, 7, 790, 7, 798, 12, 49, one, 2/1, 2/2, 2/3, 2/4, 2/1, 26, 4, 24.64, 2/2, 5(a, 234(a)(9, 23(m, 2/3, 2, 2/4

GPE: U.S., U.S., St. Louis County, Minnesota, United States, Art, United States, United States, MR, Acq, Art, II(G)(b

NORP: §, c. 690, Congressional

PRODUCT: Certiorari, 320 U. S. 489 , 767, Regulation 45

MONEY: 40 cents, 20,000, 40,000, 60,000, 4,958.05, 13,947.51, about $7,000, about $26,500, approximately $19,500

PERCENT: 293 U. S. 322 , 5%, 293 U. S. 322 , 310 U. S. 404 , 293 U. S. 322 , 282 U. S. 359 , 309 U. S. 461 , 251 U. S. 342 , 282 U. S. 359

ORDINAL: first, second

FAC: Sections 23(m

WORK_OF_ART: Mertens, Law of Federal Income Taxation