Search for: "Eisner v. Macomber" Results 1 - 20 of 37
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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]
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]
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]
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]
14 Jan 2014, 11:15 am by Paul Caron
New York Times: How the Courts Constrain Tax Reform, by Bruce Bartlett: The taxation of capital gains has always been among the most politically contentious elements of the tax code and will be among the most difficult to resolve when fundamental tax reform is undertaken. [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]
3 Sep 2006, 10:44 am
Macomber), and further includes all "accessions to wealth" (Commissioner 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]