Helvering v. Gowran, 302 U.S. 238 (1937) - USREPORTS-302-238 | Content Details | GovInfo

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Helvering v. Gowran, 302 U.S. 238 (1937)

Category: Judicial Publications

Collection: United States Reports

Volume: 302

SuDoc Class Number: JU 6.8/1:302

Decision Date: December 6, 1937

Court Term: 1937

Reporter: Ernest Knaebel

United States Reports Citation: 302 U.S. 238 (1937)

Subjects (LLC): Ordinary Income; Capital Gains Tax; Stockholders; Tax Administration and Collection; Taxable Dividends; Tax Law; Taxable Income; Preferred Stock; Income Tax; Taxation; Sixteenth Amendment; Common Stockholders; Securities; Common Stock; Revenue Act of 1928

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