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About: Helvering v. Bruun     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : umbel-rc:Event, within Data Space : dbpedia.org associated with source document(s)

Type: ThingcaseLegal Caseunit of workLegal caseyago:WikicatUnitedStatesSupremeCourtCasesyago:Abstraction100002137yago:Case107308889yago:Event100029378yago:Happening107283608yago:PsychologicalFeature100023100yago:YagoPermanentlyLocatedEntitySupreme Court of the United States caseumbel-rc:Event New Facet based on Instances of this Class

Helvering v. Bruun, 309 U.S. 461 (1940), was an income tax case before the Supreme Court of the United States. It is notable (and thus appears frequently in law school casebooks) for holding that under section 22(a) of the Revenue Act of 1932, a landlord realizes a taxable gain when he repossesses property, the value of which has increased because the property was improved by a tenant.