Search for: "Eisner v. Macomber" Results 1 - 20 of 37
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12 Jan 2024, 7:31 am by Guest Author
Specifically, they claim that, for income to be taxed to a business owner, the income must be directly realized by the owner themselves, and they point to the 1920 case, Eisner v. [read post]
4 Dec 2023, 3:02 pm by Amy Howe
Although the Moores rely on language from Eisner v. [read post]
11 Oct 2023, 5:09 pm by Steven Calabresi
So does the amendment's context. and the Supreme Court's near-contempraneous decision in Eisner v. [read post]
23 Jun 2023, 6:55 am by John Elwood
The Moores now seek review, saying that the 9th Circuit’s decision “shatters what had been an unbroken judicial consensus dating back to Eisner v. [read post]
28 Mar 2023, 6:01 am by Daniel Shaviro
 Macomber has never been expressly overruled by the Supreme Court, but by 1940 (in Helvering v. [read post]
12 Mar 2023, 10:00 am by Tom Smith
“We are brought irresistibly to the conclusion,” said the majority in Eisner v. [read post]
28 Feb 2023, 3:07 pm by Daniel Shaviro
This provision moves beyond the Wyden mark-to-market tax, making it somewhat more of a prepayment provision for future tax liabilities that might be more conventionally realized.In the question period, I opined that the 6 right-wingers on the Supreme Court would probably strike it down, relying on Eisner v. [read post]
31 Aug 2022, 7:20 am by Daniel Shaviro
Seligman, the question that would interest me starting out is why on earth did he write that crazy American Economic Review piece / amicus brief in Eisner v. [read post]
1 Apr 2022, 12:37 pm by Jack Bogdanski
A famous old Supreme Court case, Eisner v. [read post]
29 Mar 2022, 6:10 am by Daniel Shaviro
The legal academy predominantly agrees that this doctrine from the Macomber case is both obsolete (dating back at least to Helvering v. [read post]