Dobson v. Commissioner, 321 U.S. 231 (1944)

Name: Dobson v. Commissioner, 321 U.S. 231 (1944) - Syllabus
Author: U.S. Supreme Court

Dobson v. Commissioner of Internal Revenue

No. 44

Decided February 14, 1944 *
321 U.S. 231

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE EIGHTH CIRCUIT

Syllabus

The recoveries here in question were not, as matter of law ,proceeds of the "sale or exchange" of a capital asset, and were properly taxed as ordinary income, rather than as capital gain under § 117 of the Internal Revenue Code. P. 232.

Rehearing denied.

On petition for rehearing of two of the four cases decided in Dobson v. Commissioner, 320 U.S. 489.

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Chicago: U.S. Supreme Court, "Syllabus," Dobson v. Commissioner, 321 U.S. 231 (1944) in 321 U.S. 231 Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=QNS7RCXECP3QV3W.

MLA: U.S. Supreme Court. "Syllabus." Dobson v. Commissioner, 321 U.S. 231 (1944), in 321 U.S. 231, Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=QNS7RCXECP3QV3W.

Harvard: U.S. Supreme Court, 'Syllabus' in Dobson v. Commissioner, 321 U.S. 231 (1944). cited in 1944, 321 U.S. 231. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=QNS7RCXECP3QV3W.

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