Search for: ""Commissioner v. Glenshaw Glass Co." OR "348 U.S. 426"" Results 1 - 5 of 5
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9 Jul 2012, 11:27 am by David Kopel
Glenshaw Glass Co., 348 U.S. 426 (1955). [read post]
2 Dec 2008, 11:35 pm
Glenshaw Glass Co., 348 U.S. 426, 429-30 (1955) - referring to the statute’s words “income derived from any source whatever, the Supreme Court stated, “this language was used by Congress to exert in this field ‘the full measure of its taxing power. [read post]
24 Aug 2006, 2:09 pm
Glenshaw Glass Co., 348 U.S. 426, 430-31 (1955) where under the IRC and "by implication, under the Sixteenth Amendment - the Congress may "tax all gains or 'accessions to wealth.'" Human Capital The court then supported Murphy's argument that the award was not a gain or an accession to wealth but instead a return of capital -- "human capital" the court argued. [read post]