 | United States. Supreme Court - 1918 - 628 pages
...assets were not to be treated as income. DOYLE r. MITCHELL BROTHERS CO. 185 179. Opinion of the Court. Whatever difficulty there may be about a precise and scientific definition of "income," it imports, as used here, something entirely distinct from principal or capital either as a subject of taxation... | |
 | United States. Supreme Court - 1918 - 624 pages
...of a mere conversion of capital assets were not to be treated as income. 179. Opinion of the Court. Whatever difficulty there may be about a precise and scientific definition of "income," it imports, as used here, something entirely distinct from principal or capital either as a subject of taxation... | |
 | George Edwin Holmes - 1919 - 1052 pages
...the Aet the entire proceeds of a mere conversion of capital assets were not to be treated as income. Whatever difficulty there may be about a precise and scientific definition of 'income,' it imports, as used here, something entirely distinct from principal or capital either as a subject of taxation... | |
 | United States. Department of Justice - 1920 - 740 pages
...used in the corporation excise tax act of August 5, 1909, was carefully considered. It was stated : " Whatever difficulty there may be about a precise and scientific definition of 'income', it imports, as used here, something entirely distinct from principal or capital - 113098° — 19 — VOL 31 20... | |
 | United States - 1921 - 1064 pages
...used in the corporation excise tax act of August 5, 1909, was carefully considered. It was stated: "'Whatever difficulty there may be about a precise...and scientific definition of " income," it imports, as used here, something entirely distinct from principal or capital cither as a subject of taxation... | |
 | Thomas Sewall Adams - 1921 - 296 pages
...the act the entire proceeds of a mere conversion of capital assets were not to be treated as income. Whatever difficulty there may be about a precise and scientific definition of "income," it imports, as used here, something entirely distinct from principal or capital either as a subject of taxation... | |
 | Robert Hiester Montgomery, Walter Adolph Staub - 1923 - 512 pages
...income," of course, means gross income after deducting all outgo necessarily incident to the business." Whatever difficulty there may be about a precise and scientific definition of "income," it imports, as used here, something entirely distinct from principal or capital either as a subject of taxation... | |
 | Robert Hiester Montgomery - 1922 - 760 pages
...income," of course, means gross income after deducting all outgo necessarily incident to the business.1 3 Whatever difficulty there may be about a precise and scientific definition of "income," it imports, as used here, something entirely distinct from principal or capital either as a subject of taxation... | |
 | United States. Board of Tax Appeals - 1927 - 1522 pages
...and labor. In the case of Doyle v. Mitchell Brothers Co., 247 US 179, the court said, at page 185: Whatever difficulty there may be about a precise and scientific definition of " income," it imports, as used here, [Act of August 5, 1909] something entirely distinct from principal or capital either... | |
 | United States. Federal Trade Commission - 1934 - 960 pages
...United States Supreme Court's definitions of income, set forth in 247 US 185 in part as follows : " Whatever difficulty there may be about a precise and scientific definition of income, it Imports as used here, something entirely distinct from principal or capital * * * ; conveying therefore, the... | |
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Whatever difficulty there may be about a precise and scientific definition of "income," it imports, as used here, something entirely distinct from principal or capital either as a subject of taxation or as a measure of the tax; conveying rather the idea... 
