Commissioner v. Hansen

Supreme Court of the United States · Decided 1959-06-22

Cited by 410 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Mr. Justice' Whittaker delivered the opinion of the Court. These federal income tax cases present questions concerning the proper and timely accrual of gross income deriving from sales of commercial installment paper by retail dealers to finance companies. The taxpayers involved in these cases are two retail automobile dealers and a house trailer dealer. All…

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