LEE H. MARSHALL HEIRS ET AL.
v.
COMMISSIONER OF INTERNAL REVENUE
LEE H. MARSHALL HEIRS ET AL.
COMMISSIONER OF INTERNAL REVENUE
311 U.S. 658
Supreme Court of the United States (1940)
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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Hillsboro Nat'l Bank v. Commissioner of Internal Revenue, 460 U.S. 370 (U.S. 1983)…s have long required the [*379] taxpayer to recognize the repayment in the second year as income. See, e. g., Estate of Block v. Commissioner, 39 B. T. A. 338 (1939), aff’d sub nom. Union Trust Co. v. Commissioner, 111 F. 2d 60 (CA7), cert. denied, 311 U. S. 658 (1940); South Dakota Concrete Products Co. v. Commissioner [*380], 26 B. T. A. 1429 (1932); Plumb, The Tax Benefit Rule Today, 57 Harv. L. Rev., 129, 176, 178, and n. 172 (1943) (hereinafter Plumb).12 [*381] The taxpayers and the Government in the…