HELVERING, COMMISSIONER OF INTERNAL REVENUE,
v.
WOOD ET AL., TRUSTEES
HELVERING, COMMISSIONER OF INTERNAL REVENUE,
WOOD ET AL., TRUSTEES
309 U.S. 637
Supreme Court of the United States (1940)
Negative Treatment
Cited by 4 cases
Per_curiam
Per Curiam:
The petition for writ of certiorari is granted. The judgment is reversed and the cause is remanded to the Circuit Court of Appeals for further proceedings. Helvering v. Bruun, ante, p. 461.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Commissioner of Internal Revenue v. Hills Corp., 115 F.2d 322 (10th Cir. 1940)…ted by the tenant became the property of Hills Corporation. Under the authority of Helvering v. Bruun, 309 U.S. 461, 60 S.Ct. 631, 84 L.Ed. 864; Helvering v. Center Investment Company, 309 U.S. 639, 60 S.Ct. 887, 84 L.Ed. 994; and Helvering v. Wood, 309 U.S. 637, 60 S.Ct. 807, 84 L.Ed. 993, the value of the building was income realized by the Hills Corporation in 1933. Had Hills Corporation established the cost to it of the right to receive the building at the termination of the lease and segregated that co…
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Lewis v. Pope Est. Co., 116 F.2d 328 (9th Cir. 1940)…g v. Bruun, supra, the Supreme Court granted certiorari and reversed Commissioner v. Center Inv. Co., 9 Cir., supra, and Commissioner v. Wood, 7 Cir., supra. Helvering v. Center. Inv. Co., 309 U.S. 639, 60 S.Ct. 887, 84 L.Ed. 994; Helvering v. Wood, 309 U.S. 637, 60 S.Ct. 807, 84 L.Ed. 993. In both of those cases title to the improvements passed to the lessors upon completion of the construction, and there would be no reason for the reversals if such distinction controlled. We are therefore of the opinion t…