MICHELSON
v.
UNITED STATES
MICHELSON
UNITED STATES
333 U.S. 866
Supreme Court of the United States (1948)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Commissioner of Internal Revenue v. Jacobson, 336 U.S. 28 (U.S. 1949)…ent and as exempt from income tax. 164 F. 2d 594. Due to the importance of the issues in the unsettled field of the taxability of gains derived by a debtor from his discharge of his own obligations at a discount, we granted certiorari in both cases. 333 U. S. 866. We have heard and decided them together. The further material facts, as found by the Tax Court or as shown by undisputed evidence, are as follows: By purchases made in 1922 and 1923 the respondent acquired a 99-year lease, running from May 1, 1914…