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Dobson v. Commissioner, 321 U.S. 231 (1944)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Dobson v. Commissioner, 321 U.S. 231 (1944)
Dobson v. Commissioner of Internal Revenue No. 44 Decided February 14, 1944 * 321 U.S. 231
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE EIGHTH CIRCUIT
Syllabus
The recoveries here in question were not, as matter of law ,proceeds of the "sale or exchange" of a capital asset, and were properly taxed as ordinary income, rather than as capital gain under § 117 of the Internal Revenue Code. P. 232.
Rehearing denied.
On petition for rehearing of two of the four cases decided in Dobson v. Commissioner, 320 U.S. 489.
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Chicago:
U.S. Supreme Court, "Syllabus," Dobson v. Commissioner, 321 U.S. 231 (1944) in 321 U.S. 231 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=QNS7RCXECP3QV3W.
MLA:
U.S. Supreme Court. "Syllabus." Dobson v. Commissioner, 321 U.S. 231 (1944), in 321 U.S. 231, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=QNS7RCXECP3QV3W.
Harvard:
U.S. Supreme Court, 'Syllabus' in Dobson v. Commissioner, 321 U.S. 231 (1944). cited in 1944, 321 U.S. 231. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=QNS7RCXECP3QV3W.
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