HELVERING, COMMISSIONER OF INTERNAL REVENUE,
v.
CENTER INVESTMENT CO.

U.S. | 1940-04-22
No. 768
309 U.S. 639 Supreme Court of the United States (1940) Positive Treatment
Cited by 3 cases
Opinion of the Court
Per.Cwriam:

Per.Cwriam:

The petition for writ of certiorari is granted. The judgment is reversed and the cause is remanded to the Circuit Court of Appeals with directions to remand to the Board of Tax Appeals for findings in the light of the principles established in Helvering v. Bruun, ante, p. 461, and for findings and decision on the other questions left undetermined by the Board.

Cases With Similar Vibessemantic neighbors from the corpus

Citator

Cited By

  • Robert v. LEE, 711 So. 2d 57 (Fla. 5th DCA 1998)
    …lved; they must be affected by a like state of facts and a conclusion must be reached in hopeless conflict with that in the former case.” State ex rel. Garland v. City of West Palm Beach, 141 Fla. 244, 248, 193 So. 297, 298 (Fla.), appeal dismissed, 309 U.S. 639, 60 S.Ct. 893, 84 L.Ed. 994 (1940). . 484 U.S. at 481, 108 S.Ct. at 798. . 484 U.S. at 479, 108 S.Ct. at 797. . Norwood Gay, Tidelands, in Symposium on Sovereignty Lands, 20 Stet. L. Rev. 143 (1990); Capeless, 9 J. Land Use & Envtl. L. 131 (1994)…
  • Commissioner of Internal Revenue v. Hills Corp., 115 F.2d 322 (10th Cir. 1940)
    …The lease was terminated in 1933 and thereupon, the building erected 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 th…
  • Lewis v. Pope Est. Co., 116 F.2d 328 (9th Cir. 1940)
    …quent action of the Supreme Court. After decision of Helvering 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 s…

Full citator, related cases, and AI research tools

Open in FLexlaw