id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-451	Dodge, Joseph M.	Accessions to Wealth, Realization of Gross Income, and Dominion and Control: Applying the “Claim of Right Doctrine” to Found Objects, Including Record-Setting Baseballs	2022	45	.pdf	application/pdf	24087	1150	58	There is no apparent distinction between found property that was lost, misplaced, hidden, or abandoned, on the one hand, and stolen property, on the other, as far as the person obtaining the item is concerned. The first two of these holdings, and perhaps the third, were overturned by the 1940 case of Helvering v. Bruun,94 and in any event the third holding is irrelevant to the case of found property, since it cannot be said to be “part” of any underlying investment.	cache/ftr-451.pdf	txt/ftr-451.txt