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

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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.





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