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" Income may be defined as the gain derived from capital, from labor, or from both combined," provided it be understood to include profit gained through a sale or conversion of capital assets, to which it was applied in the Doyle Case (pp. "
Report of a Special Meeting ... and the ... Annual Meeting of the Colorado ... - Seite 148
von Colorado Bar Association - 1914
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Cases Decided in the Court of Claims of the United States, Band 58

United States. Court of Claims - 1924 - 792 Seiten
...Trust Co. v. jSmietanka, 255 US 509, 518, has defined the meaning of the word " income " as follows : " Income may be defined as the gain derived from capital, from labor, or from both combined, provided it be understood to include profit gained through a sale or conversion of capital assets."...
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The Central Law Journal, Band 92

1921
...Profits on Sale of Stock or Bonds as Income.— The United States Supreme Court has defined "income" as, "The gain derived from capital, from labor, or from both combined, provid1 it be understood to include profits gained through sale or conversion of capital assets " Eisner...
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The New York Supplement

1921 - 1048 Seiten
...businesses, commerce, or sales, or dealings in property," and the United States Supreme Court defines income as the "gain derived from capital, from labor, or from both combined." Doyle v. Mitchell Brothers Co., 247 US 179, 185, 38 Sup. Ct. 467, 469 (62 L. Ed. 105) and authority...
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The Journal of political economy, Band 33

1925
...little to add to the succinct definition adopted in two cases arising under the Corporation Act of 1009. "Income may be defined as the gain derived from capital, from labor, or from both combined," provided it be understood to include profit gained through a sale or conversion of capital assets,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Band 231

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1914 - 924 Seiten
...act of 1909; and the gains derived from it are properly and strictly the income from that business; for "income" may be defined as the gain derived from...have combined operations of capital and labor. As to the alleged inequality of operation between miliing corporations and others, it is of course true that...
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California Law Review, Band 2

1914 - 552 Seiten
...manufacturing process and the transaction is indubitably "business" and the gains derived therefrom "income," for "income may be defined as the gain derived from...we have combined operations of capital and labor." The Court called attention to the alleged inequality resulting from exhaustion of capital which is...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Band 231

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1914 - 922 Seiten
...in its results to a manufacturing process, and is "business" within the Corporation Tax Law of 1909. Income may be defined as the gain derived from capital, from labor, or from both combined. In fixing the income by which the excise on conducting business should be measured, Congress has power...
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Income Tax Law and Accounting, 1918: Being a Practical Application of the ...

Godfrey Nicholas Nelson - 1918 - 478 Seiten
...of the act of 1009; and the gains derived from it are properly and strictly from that business; fot "income" may be defined as the gain derived from capital,...have combined operations of capital and labor. As to the alleged inequality of operation between mining corporations and others, it is of course true that...
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United States Reports: ... and Rules Announced at ...

United States. Supreme Court - 1918 - 624 Seiten
...arising from corporate activities. As was said in Stratton's Independence v. Howbert, 231 US 399, 415: "Income may be defined as the gain derived from capital, from labor, or from both combined." Understanding the term in this natural and obvious sense, it cannot be said that a conversion of capital...
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Reports of Cases Determined by the Supreme Court of the State of ..., Band 275

Missouri. Supreme Court - 1918 - 882 Seiten
...Justices, 77 NH 600.] In Stratton's Independence Mine Limited v. Howbert, supra, at page 415, it is defined "as the gain derived from capital, from labor, or from both combined." Even the Income Tax Act itself defines an income substantially as above, and in such wise as to make...
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