US SUPREME COURT DECISIONS

DOBSON V. COMMISSIONER, 321 U. S. 231 (1944)

Subscribe to Cases that cite 321 U. S. 231

U.S. Supreme Court

Dobson v. Commissioner, 321 U.S. 231 (1944)

Dobson v. Commissioner of Internal Revenue

No. 44

Decided February 14, 1944*

321 U.S. 231

Syllabus

The recoveries here in question were not, as matter of law ,proceeds of the "sale or exchange" of a capital asset, and were properly taxed as ordinary income, rather than as capital gain under § 117 of the Internal Revenue Code. P. 321 U. S. 232.

Rehearing denied.

On petition for rehearing of two of the four cases decided in Dobson v. Commissioner, 320 U. S. 489.



























chanrobles.com



ChanRobles Legal Resources:

ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com