Helvering v. Independent Life Insurance Co.

United States Supreme Court

292 U.S. 371 (1934)

The rental value of an owner-occupied building is not taxable as gross income to the owner.

Relevant Facts

The taxpayer owned and lived in a building, and was charged taxes on the rental value of the building. The taxpayer argues that Article I, §9 of the Constitution, requiring apportionment of direct taxes, precludes treatment of the rental value of a building owned and occupied by taxpayer as gross income.

Issue

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Holding & Reasoning

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Concurrence

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Dissent

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Last updated:

December 20, 2020

Judicial Opinion

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Procedural History

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Citations

292 U.S. 371 (1934)