Helvering v. Independent Life Insurance Co.
United States Supreme Court
292 U.S. 371 (1934)
Relevant factsFree
The taxpayer owned and lived in a building and was taxed on the building's rental value. The taxpayer argued that Article I, section 9 of the Constitution, requiring apportionment of direct taxes, barred treating the rental value of an owner-occupied building as gross income.
IssueFree
Whether the rental value of a building occupied by its owner is taxable as gross income.