Hyde Park Realty, Inc. 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.

• holding that advance rents are federally taxable In the year in which the recipient takes unrestricted possession of them, even though they do not accrue until a subsequent year

Source: CourtListener parenthetical corpus (CC0).