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Content Details

Helvering v. San Joaquin Co., 297 U.S. 496 (1936)

Category
Judicial Publications
Collection
United States Reports
Volume
297
SuDoc Class Number
JU 6.8/1:297
Decision Date
March 2, 1936
Court Term
1935
Reporter
Ernest Knaebel
United States Reports Citation
297 U.S. 496 (1936)
Subjects (LLC)
Property Tax; Option to Purchase; Acquired; Capital Gains Tax; Real Property; Sale of Property; Equitable Interest; Taxable Gain; Land Titles; Statutory Construction; Taxation; Tax Liability; at the Time of Conveyance; Property Law; Option Lease
Subjects (SCDB)
Federal Taxation of Gifts, Personal, Business, Or Professional Expenses; Federal Taxation