Bruun
E296199
Bruun is the individual taxpayer who served as the respondent in the U.S. Supreme Court tax case Helvering v. Bruun.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Bruun canonical | 2 |
Statements (20)
| Predicate | Object |
|---|---|
| instanceOf |
individual taxpayer
ⓘ
litigant ⓘ |
| associatedWithEvent |
Helvering v. Bruun
ⓘ
surface form:
Supreme Court decision in Helvering v. Bruun (1940)
|
| caseCitation |
Helvering v. Bruun
ⓘ
surface form:
Helvering v. Bruun, 309 U.S. 461 (1940)
|
| caseOutcomeForParty | adverse decision by the Supreme Court of the United States ⓘ |
| countryOfTaxResidence |
United States of America
ⓘ
surface form:
United States
|
| governmentRepresentative | Guy T. Helvering ⓘ |
| involvedInAreaOfLaw | tax law ⓘ |
| jurisdictionOfCase | Supreme Court of the United States ⓘ |
| legalIssueInvolved |
federal income tax
ⓘ
landlord-tenant improvements ⓘ realization of income ⓘ |
| notableFor | being the taxpayer in a landmark U.S. tax law case ⓘ |
| opposingParty | Guy T. Helvering ⓘ |
| partyInCase | Helvering v. Bruun ⓘ |
| positionInCase | challenged determination of taxable income ⓘ |
| relatedConcept |
landlord realization of income from tenant improvements
ⓘ
recognition of gain on repossession of improved property ⓘ |
| roleInCase | respondent ⓘ |
| taxAuthorityInvolved | Commissioner of Internal Revenue ⓘ |
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.