Legal Opinion
Helvering v. Bruun
Supreme Court of the United States
Decided March 25, 1940No. 479PublishedCited by 1 opinion
1Opinion of the Court 1
309 U.S. 461 (1940)
HELVERING, COMMISSIONER OF INTERNAL REVENUE,
v.
BRUUN.
No. 479.
Supreme Court of United States.
Argued February 28, 1940.
Decided March 25, 1940.
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT.
Mr. Arnold Raum, with whom Solicitor General Jackson, Assistant Attorney General Clark, and Mr. Sewall Key were on the brief, for petitioner.
Mr. John H. McEvers for respondent.
2Opinion of the Court · RobertsJustice Roberts
The controversy had its origin in the petitioner's assertion that the respondent realized taxable gain from the forfeiture of a leasehold, the tenant having erected a new building upon the premises.…
3Cases cited16 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- United States v. PhellisSupreme Court of the United States · 1921
- Marr v. United StatesSupreme Court of the United States · 1925
11 more not listed; retrieve them via the Exa API.
4Cited by1 opinion
- Helvering, Commissioner of Internal Revenue, v. Wood Et Al., TrusteesSupreme Court of the United States · 1940