Commissioner Vs. Court Holding Co.

Decided On : Mar-12-1945

Court : US Supreme Court

LAW: the Internal Revenue Code, Section 22, the Internal Revenue Code, Section 22(a, The Treasury Regulations

ORG: Court Holding Co. - 324, U.S. Supreme Court, Court Holding Co., Court Holding Co. , THE FIFTH CIRCUIT, Syllabus, the Tax Court, the Tax Court's, the Tax Court's, the Tax Court, Court, the Circuit Court of Appeals, the Tax Court's, the Tax Court, the Circuit Court of Appeals, the Tax Court, the Tax Court, The Tax Court, The Circuit Court of Appeals, the Tax Court, Scottish American Investment Co., the Tax Court, Congress, the Statute of Frauds, the Tax Court, the Circuit Court of Appeals, the Tax Court, the Internal Revenue Code, Treasury, Minnesota Tea Co.

GPE: U.S., U.S., U.S., U.S., Florida, Florida

DATE: 1945, February 26, 1945, March 12, 1945, 1934, Between October 1, 1939, February, 1940, February 22, 1940, The next day, a month and a half earlier, Three days later, 1927, 5779

CARDINAL: 324, 581, 324, 1, 22, 2, 143, 823, 323, 2, 531, 332, two, 1, 2, 3, one, 3, 1, 143, 823, 2, 2, 531, 3, 26, 22, 19.22(a)-21, 103

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

PERSON: Minnie Miller, Miller, Dobson, v. Heininger, Laws, Griffiths v. Helvering, Higgins, Smith

MONEY: One thousand dollars

NORP: §

PERCENT: 293 U. S. 465