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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Helvering v. Bruun ： ウィキペディア英語版 Helvering v. Bruun ''Helvering v. Bruun'', , was an income tax case before the Supreme Court of the United States. It is notable (and thus appears frequently in law school casebooks) for the following holding: :A landlord does realize a taxable gain when he repossesses property improved by a tenant. ==Facts== A landlord repossessed land from a tenant who had defaulted in the eighteenth year of a 99-year lease. During the course of the lease, the tenant had torn down an old building (in which the landlord’s adjusted basis was now $12,811.43) and built a new one (whose value was now $64,245.68). The lease had specified that the landlord was not required to compensate the tenant for these improvements. Thus, the government argued that upon repossession the landlord realized a gain of $51,434.25. The landlord argued that there was no realization of the property because no transaction had occurred, and because the improvement of the property that created the gain was not "severable" from the landlord's original capital. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Helvering v. Bruun」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.