Clyde G. Tatum and Veta Rae Tatum v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• donor-taxpayer held to have realized income upon the later collection by the donee charity of income due on assigned rights to shares of crops produced by the donor’s tenants
• donor-taxpayer held to have realized income upon the later collection by the donee charity of income due on assigned rights to shares of crops produced by the donor's tenants
• “Crop shares representing payment by the tenant for the use of the land are rental income assets no less than money paid for the same purpose.”

Source: CourtListener parenthetical corpus (CC0).