gain attributable to
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 374 U.S. 65 - Braunstein v. Commissioner · 1963Most cited · 121 citing opinions
property
gain' simply refers to the excess of proceeds over cost or basis, and the phrase 'attributable to' merely confines consideration to that gain caused or generated by the property in question
How often courts cite the case defining “gain attributable to”
Court decisions citing the opinion that defined “gain attributable to” — 121 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.