Stratton's Independence, Ltd. v. Howbert, 231 U.S. 399 (1913) (No. 457)

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Title
Stratton's Independence, Ltd. v. Howbert, 231 U.S. 399 (1913) (No. 457)
Publication year listed
1913
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Stratton's Independence, Ltd. v. Howbert, 231 U.S. 399 (1913) (No. 457)

Author: Supreme Court of the United States

Year: 1913

Case name: Stratton's Independence, Ltd. v. Howbert Opinion filed: 1913-12-01 Docket No.: 457 Citations: • 231 U.S. 399 • 34 S. Ct. 136 • 58 L. Ed. 285 • 1913 U.S. LEXIS 2577 Case holding summaries: • income is "gain derived from capital, from labor, or from both combined." • "The sale outright of a mining property might be fairly described as a mere conversion of the capital from land into money"

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