Helvering v. New York Trust Co.

Supreme Court of the United States · Decided 1934-05-28

Cited by 241 later decision(s) in our corpus · see the citation network in Lexace

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*460 Mr. Justice Butler delivered the opinion of the Court. This controversy arises out of the calculation of an income tax on the gain realized on the sale of property by a trustee in 1922. April 27, 1906, one Matthiessen acquired 6,000 shares of stock at a cost of $141,375. Its value on' March 1, 1913, was less than cost. December 4, 1921, desiring to m…

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