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)