Helvering v. Bruun

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Helvering v. Bruun
the Supreme Court of the United States

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Helvering v. Bruun, 309 U.S. 461 (1940), was an income tax case before the Supreme Court of the United States. It is notable (and thus appears frequently in law school casebooks) for the following holding:

A landlord does realize a taxable gain when he repossesses property improved by a tenant.

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893021Helvering v. Bruun — Syllabusthe Supreme Court of the United States

Court Documents

Opinion of the Court

Wikipedia article

United States Supreme Court

309 U.S. 461

Helvering v. Bruun

Argued: Feb. 28, 1940. --- Decided: March 25, 1940

Messrs. Robert H. Jackson, Atty. Gen., and Arnold Raum, of Washington, D.C., for petitioner.

Mr. John H. McEvers, of Kansas City, Mo., for respondent.

[Argument of Counsel from pages 462-463 intentionally omitted]

Mr. Justice ROBERTS delivered the opinion of the Court.

Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).

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