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Doyle v. Mitchell Bros. Co., 247 U.S. 179 … Doyle v. Mitchell Bros. Co., 247 U.S. 179 (1918), was a United States Supreme Court case defining gross income. The case held that gross income includes the gain on sale of assets, i.e., the proceeds less cost basis. An alternative theory that gross income should be the gross proceeds, and the cost basis should be allowed as a deduction, was rejected by the Court. The Court also held that the harvesting of timber was not an income recognition event until the timber was sold.cognition event until the timber was sold.
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3274
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935693656
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--03-04
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6
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1918
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| http://dbpedia.org/property/case
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Doyle v. Mitchell Bros. Co.,
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--05-20
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1918
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https://caselaw.findlaw.com/us-supreme-court/247/179.html +
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Doyle, Collector of Internal Revenue v. Mitchell Bros. Co.
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unanimous
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https://supreme.justia.com/cases/federal/us/247/179/ +
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Corporation Excise Tax Act of 1909, § 38, 36 Stat. 112
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Doyle v. Mitchell Bros. Co.
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http://cdn.loc.gov/service/ll/usrep/usrep247/usrep247179/usrep247179.pdf +
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Pitney
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38
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Judgment for plaintiffs, 225 F. 437 ; aff'd by 235 F. 686 ; rehearing denied by 239 F. 719
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179
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247
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Doyle v. Mitchell Bros. Co., 247 U.S. 179 … Doyle v. Mitchell Bros. Co., 247 U.S. 179 (1918), was a United States Supreme Court case defining gross income. The case held that gross income includes the gain on sale of assets, i.e., the proceeds less cost basis. An alternative theory that gross income should be the gross proceeds, and the cost basis should be allowed as a deduction, was rejected by the Court. The Court also held that the harvesting of timber was not an income recognition event until the timber was sold.cognition event until the timber was sold.
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Doyle v. Mitchell Bros. Co.
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