The COVID Project
The record
- Level
- Legal authority
- Authority
- Helvering v. F. & R. Lazarus & Co., 308 U.S. 252 (1939)
- Issued
- 1939-12-04 Dec. 4, 1939
- In force
- Dec. 4, 1939 (no end date recorded; counted as in force for 120 days)
- Character
- case
Notes
'In 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' (at 255).