About: Commissioner v. Glenshaw Glass Co.

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Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955), was an important income tax case before the United States Supreme Court. The Court held as follows: * Congress, in enacting income taxation statutes that comprehend "gains or profits and income derived from any source whatever," intended to tax all gain except that which was specifically exempted. * Income is not limited to "the gain derived from capital, from labor, or from both combined." * Although the Court used this characterization in Eisner v. Macomber, it "was not meant to provide a touchstone to all future gross income questions." * Instead, income is realized whenever there are "instances of [1] undeniable accessions to wealth, [2] clearly realized, and [3] over which the taxpayers have complete dominion." * Under this

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rdf:type	Thing case Legal Case unit of work Legal case yago:WikicatUnitedStatesSupremeCourtCases yago:Abstraction100002137 yago:Case107308889 yago:Event100029378 yago:Happening107283608 yago:PsychologicalFeature100023100 yago:YagoPermanentlyLocatedEntity Supreme Court of the United States case umbel-rc:Event
rdfs:label	Commissioner v. Glenshaw Glass Co. (en)
rdfs:comment	Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955), was an important income tax case before the United States Supreme Court. The Court held as follows: * Congress, in enacting income taxation statutes that comprehend "gains or profits and income derived from any source whatever," intended to tax all gain except that which was specifically exempted. * Income is not limited to "the gain derived from capital, from labor, or from both combined." * Although the Court used this characterization in Eisner v. Macomber, it "was not meant to provide a touchstone to all future gross income questions." * Instead, income is realized whenever there are "instances of [1] undeniable accessions to wealth, [2] clearly realized, and [3] over which the taxpayers have complete dominion." * Under this (en)
foaf:name	(en) Commissioner of Internal Revenue v. Glenshaw Glass Company (en)
dcterms:subject	United States Supreme Court cases United States Sixteenth Amendment case law 1955 in United States case law United States Supreme Court cases of the Warren Court
Wikipage page ID	3136445 (xsd:integer)
Wikipage revision ID	1104246091 (xsd:integer)
Link from a Wikipage to another Wikipage	Carl Linnaeus F.2d List of United States Supreme Court cases, volume 348 United States Congress United States Court of Appeals for the Third Circuit United States Tax Court Defendant Internal Revenue Code Internal Revenue Code section 61 LexisNexis United States Supreme Court cases Commissioner v. Indianapolis Power & Light Co. Clark v. Commissioner Eisner v. Macomber United States Sixteenth Amendment case law Sixteenth Amendment to the United States Constitution 1955 in United States case law CCH (company) Haverly v. United States Lawsuit Earl Warren Punitive damages United States Supreme Court cases of the Warren Court Supreme Court of the United States Tax Internal Revenue Service Raytheon Production Corp. v. Commissioner Certiorari Antitrust
Link from a Wikipage to an external page	https://scholar.google.com/scholar_case%3Fcase=11404527107386030954 http://supreme.justia.com/us/348/426/case.html http://cdn.loc.gov/service/ll/usrep/usrep348/usrep348426/usrep348426.pdf https://archive.org/details/taxstoriesindept0000unse/page/15 https://caselaw.findlaw.com/us-supreme-court/348/426.html https://law.justia.com/cases/federal/appellate-courts/F2/211/928/186609/ https://www.courtlistener.com/opinion/105281/commissioner-v-glenshaw-glass-co/ https://www.leagle.com/decision/195287818dctc8601772 https://www.leagle.com/decision/195365619catc6371578 https://openjurist.org/348/us/426
sameAs	Commissioner v. Glenshaw Glass Co. Commissioner v. Glenshaw Glass Co. Commissioner v. Glenshaw Glass Co. Commissioner v. Glenshaw Glass Co.
Subsequent	Rehearing denied, . (en)
dbp:wikiPageUsesTemplate	dbt:US16thAmendment dbt:Caselaw_source dbt:Cite_book dbt:Infobox_SCOTUS_case dbt:Reflist dbt:Wikisource dbt:Ussc
Dissent	Douglas (en)
JoinMajority	Black, Reed, Frankfurter, Burton, Clark, Minton (en)
LawsApplied	Internal Revenue Code
ParallelCitations	75 (xsd:integer)
Prior	17280.0 (second)
USPage	426 (xsd:integer)
USVol	348 (xsd:integer)
ArgueDate	0001-02-28 (xsd:gMonthDay)
ArgueYear	1955 (xsd:integer)
case	Commissioner v. Glenshaw Glass Co., (en)
courtlistener	https://www.courtlistener.com/opinion/105281/commissioner-v-glenshaw-glass-co/
DecideDate	0001-03-28 (xsd:gMonthDay)
DecideYear	1955 (xsd:integer)
findlaw	https://caselaw.findlaw.com/us-supreme-court/348/426.html
fullname	Commissioner of Internal Revenue v. Glenshaw Glass Company (en)
Holding	The Court held that Congress, in enacting the income taxation statutes, intended to tax all gain except that which was specifically exempted. (en)
justia	http://supreme.justia.com/us/348/426/case.html
Litigants	Commissioner v. Glenshaw Glass Co. (en)
majority	Warren (en)
loc	http://cdn.loc.gov/service/ll/usrep/usrep348/usrep348426/usrep348426.pdf
has abstract	Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955), was an important income tax case before the United States Supreme Court. The Court held as follows: * Congress, in enacting income taxation statutes that comprehend "gains or profits and income derived from any source whatever," intended to tax all gain except that which was specifically exempted. * Income is not limited to "the gain derived from capital, from labor, or from both combined." * Although the Court used this characterization in Eisner v. Macomber, it "was not meant to provide a touchstone to all future gross income questions." * Instead, income is realized whenever there are "instances of [1] undeniable accessions to wealth, [2] clearly realized, and [3] over which the taxpayers have complete dominion." * Under this definition, punitive damages qualify as "income" -- even though they are not derived from capital or from labor. (en)
googlescholar	https://scholar.google.com/scholar_case%3Fcase=11404527107386030954
NotParticipating	Harlan (en)
openjurist	https://openjurist.org/348/us/426
prov:wasDerivedFrom	wikipedia-en:Commissioner_v._Glenshaw_Glass_Co.?oldid=1104246091&ns=0

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