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UNITED STATES v. HENDLER

No. 563.

303 U.S. 564 (1938)

UNITED STATES v. HENDLER, TRANSFEREE.

Supreme Court of United States.

Decided March 28, 1938.

Attorney(s) appearing for the Case

Mr. J. Louis Monarch, with whom Acting Solicitor General Bell, Assistant Attorney General Morris and Mr. Arnold Raum were on the brief, for the United States.

Messrs. William R. Scmans and Randolph Barton, Jr. for respondent.

MR. JUSTICE BLACK delivered the opinion of the Court.

The Revenue Act of 19281 imposed a tax upon the annual "net income" of corporations. It defined "net income" as "gross income . . . less the deductions allowed . . .," and "gross income" as including "gains, profits and income derived from . .. trades . . . or sales, or dealings in property, . . . or gains or profits and income . . . from any source whatever."2

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