{"id":"LAW-474","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Supreme Court of the United States (Black, J.)","authority":"Helvering v. F. \u0026 R. Lazarus \u0026 Co., 308 U.S. 252 (1939)","instrument":"Helvering v. F. \u0026 R. Lazarus \u0026 Co., 308 U.S. 252 (1939)","title":"Helvering v. F. \u0026 R. Lazarus \u0026 Co., 308 U.S. 252 (1939)","dateIssued":"1939-12-04","effective":"","end":"","startDate":"1939-12-04","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"\u0027In the field of taxation, administrators of the laws, and the courts, are concerned with substance and realities, and formal written documents are not rigidly binding\u0027 (at 255).","sourceUrl":"https://tile.loc.gov/storage-services/service/ll/usrep/usrep308/usrep308252/usrep308252.pdf","snapshot":"","fileExists":true,"fileBytes":136148,"grade":"primary","character":"case","description":"","collection":"LEG-D","url":"/library/LAW-474","exhibitUrl":"/exhibit/LAW-474","citation":"Supreme Court of the United States (Black, J.), Helvering v. F. \u0026 R. Lazarus \u0026 Co., 308 U.S. 252 (1939) (Dec. 4, 1939) (Ex. LAW-474)","stateName":"","related":[]}