gain derived from capital
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 278 U.S. 470 - Taft v. Bowers · 1929Most cited · 234 citing opinions
not a gain accruing to capital, nor a growth or increment of value in the investment, but a gain, a profit, something of exchangeable value proceeding from the property, severed from the capital however invested, and coming in, that is, received or drawn by the claimant for his separate use, benefit and disposal
How often courts cite the case defining “gain derived from capital”
Court decisions citing the opinion that defined “gain derived from capital” — 234 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.