CHANROBLES VIRTUAL LAW LIBRARY
US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : www.chanroblesbar.com DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for www.chanrobles.com


HELVERING V. WILLIAM FLACCUS OAK LEATHER CO., 313 U. S. 247 (1941)

Subscribe to Cases that cite 313 U. S. 247 RSS feed for this section

U.S. Supreme Court

Helvering v. William Flaccus Oak Leather Co., 313 U.S. 247 (1941)

Helvering v. William Flaccus Oak Leather Co.

No. 627

Argued April 3, 1941

Decided April 28, 1941

313 U.S. 247

Syllabus

A sum received by a taxpayer as proceeds of insurance on buildings and equipment destroyed by fire (no part of the sum so received having been expended to replace the destroyed property, which, prior to 1935, had been completely depreciated for income tax purposes) held not a gain from the "sale or exchange" of capital assets within the meaning of § 117(d) of the Revenue Act of 1934. P. 313 U. S. 249.

114 F.2d 783, reversed.

Certiorari, 312 U.S. 671, to review the reversal of a decision of the Board of Tax Appeals which sustained the Commissioner's determination of a deficiency in income tax. chanroblesvirtualawlibrary

Page 313 U. S. 248





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED