Commissioner Vs. Wheeler

Decided On : Mar-26-1945

Court : US Supreme Court

LAW: Wheeler Nos, Article 115-3 of Treasury Regulations 101, the Revenue Act, the Revenue Act, the Fifth Amendment, Constitution, the Second Act, the Revenue Act, Article 115-3 of Treasury Regulations 101, Section 112, section 112, the Internal Revenue Code

ORG: U.S. Supreme Court, THE SUPREME COURT OF, Syllabus, the Tax Court, U.S. 694, the Tax Court, Court, The Circuit Court of Appeals, the Ninth Circuit, Wheelers, The Tax Court, The Circuit Court of Appeals, Wheelers, the Board of Tax Appeals, the Tax Court's, the Commissioner Page 324 U. S. 546 , Congress, the Tax Court, Congress, Congress, Wheelers, Congress, Page 324 U. S. 548 , the Court of Appeals, the Court of Appeals, the Tax Court, the Circuit Court of Appeals, U.S. 694, the Tax Court, Federal Taxation, Sec, Federal Taxation, Brewster v. Gage, Kirby Lumber Co., Fawcus Machine Co., Montana Oil Co.

PERSON: v. Wheeler, JUSTICE JACKSON, John H. Wheeler, Frances, §§ 112, Cong, H.R.Rep, 76th Cong, JUSTICE ROBERTS, Paul, Reg, Art, Reg, Art, Reg, Reg, 76th Cong, 76th Cong, Paul, Boske, Helvering v. Winmill, Helvering

CARDINAL: 324, 510, 511, 324, 112(b)(7)(E, 1, 2, 501, 143, 162, 323, 1, 640, 543, 1, 2, five, 4,918, 113(a)(8, 112(b)(7)(E, 52, 447, 3, 54, 545, 6, 112, 501, 8, 113, 60, 931, 2d, 19, 41, 9, 113(a)(8, 112, 10, 143, 162, 1, 143, 162, 2, 323, 3, 4, 640, 149, 155, 6, 115-3, 115, 103, 111, 29.115-3, 41, 22, 1, 9.33, 9, 193, 10, 280, 280, 79

GPE: U.S., U.S., California, MR, Sec.19.115, United States, United States, United States, Dakota

DATE: February 26, 1945, March 26, 1945, 1938, 1940, 1940, 1925, 1938, 488, 1938, December, 1938, November 30, 1938, December, 1938, 1940, 974, 1004, 1938, 1940, 1934, 1940, 1940, 2156, 2894, 1940, 1940, 1938, 94, 1936, 86, 1934, 2894, 2114, 1942, 1938

PRODUCT: Certiorari

ORDINAL: Second, Second, 74th

MONEY: 304,683.49, 491,800, 100, 304,684.49, 491,800, 132,813.48

LOC: Wheelers

NORP: §, §, §, §, §, §, §, §