Hort v. Commissioner

Supreme Court of the United States · Decided 1941-03-31

Cited by 335 later decision(s) in our corpus · see the citation network in Lexace

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Mr. Justice Murphy delivered the opinion of the Court. We must determine whether the amount petitioner received as consideration for cancellation of a lease of realty in New York City was ordinary gross income as *29 defined in § 22 (a) of the Revenue Act of 1932 (<span class="citatio…

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