· 2/24/1930
Lucas v. American Code Co.
Citations
- 280 U.S. 445
- 50 S. Ct. 202
- 74 L. Ed. 538
- 1930 U.S. LEXIS 763
- 1 C.B. 314
- 67 A.L.R. 1010
- 8 A.F.T.R. (P-H) 10278
- 2 U.S. Tax Cas. (CCH) 483
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “Generally speaking, the income-tax law is concerned only with realized losses, as with realized gains.”
- “Generally speaking, the income[ ]tax law is concerned only with realized losses, as with realized gains.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Brandeis
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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