Gregory v. Helvering, 293 U.S. 465 (1935) - USREPORTS-293-465 | Content Details | GovInfo

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Gregory v. Helvering, 293 U.S. 465 (1935)

Category: Judicial Publications

Collection: United States Reports

Volume: 293

SuDoc Class Number: JU 6.8/1:293

Decision Date: January 7, 1935

Court Term: 1934

Reporter: Ernest Knaebel

United States Reports Citation: 293 U.S. 465 (1935)

Subjects (LLC): Corporate Taxation; Corporate Reorganization; Tax Avoidance; Tax Administration and Collection; Tax Law; United Mortgage Corporation; Substance over Form; Securities; Business Purposes

Subjects (SCDB): Federal Taxation of Gifts, Personal, Business, Or Professional Expenses; Federal Taxation