{"id":"LAW-473","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Supreme Court of the United States (Black, J.)","authority":"Commissioner v. Court Holding Co., 324 U.S. 331 (1945)","instrument":"Commissioner v. Court Holding Co., 324 U.S. 331 (1945)","title":"Commissioner v. Court Holding Co., 324 U.S. 331 (1945)","dateIssued":"1945-03-12","effective":"","end":"","startDate":"1945-03-12","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"Substance over labels: \u0027The incidence of taxation depends upon the substance of a transaction.... To permit the true nature of a transaction to be disguised by mere formalisms, which exist solely to alter tax liabilities, would seriously impair the effective administration of the tax policies of Congress\u0027 (at 334).","sourceUrl":"https://tile.loc.gov/storage-services/service/ll/usrep/usrep324/usrep324331/usrep324331.pdf","snapshot":"","fileExists":true,"fileBytes":131245,"grade":"primary","character":"case","description":"","collection":"LEG-D","url":"/library/LAW-473","exhibitUrl":"/exhibit/LAW-473","citation":"Supreme Court of the United States (Black, J.), Commissioner v. Court Holding Co., 324 U.S. 331 (1945) (Mar. 12, 1945) (Ex. LAW-473)","stateName":"","related":[]}