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Statements

Subject Item
dbr:Towne_v._Eisner
rdf:type
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rdfs:label
湯恩訴艾斯納案 Towne v. Eisner
rdfs:comment
Towne v. Eisner, 245 U.S. 418 (1918), is a United States Supreme Court case in which the Court held that "a stock dividend based on accumulated profits was not 'income' within the true intent of the statute." Congress passed a new law in reaction to Towne v. Eisner and so the case was soon overturned by the Supreme Court in Eisner v. Macomber. It includes the quotable passage: “A word is not a crystal, transparent and unchanged; it is the skin of a living thought and may vary greatly in colour and content according to the circumstances and time in which it is used.” ― Oliver Wendell Holmes Jr. 湯恩訴艾斯納案（Towne v。Eisner； 245 US 418（1918）），是美國最高法院的一宗案件。在該案中，法院裁定“基於累積利潤的股票股利並非該法規的真實意圖之"收入"”。國會針對湯恩訴艾斯納案通過了一項新法律，接著該案件很快被最高法院在中推翻掉。
foaf:name
Towne v. Eisner, Collector of United States Internal Revenue for the Third District of the State of New York
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White, Day, Van Devanter, Pitney, McReynolds, Brandeis, Clarke
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38
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245
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Towne v. Eisner,
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dbp:decidedate
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1918
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Towne v. Eisner, Collector of United States Internal Revenue for the Third District of the State of New York
dbp:holding
A stock dividend based on accumulated profits is not "income."
dbp:justia
n12:
dbp:litigants
Towne v. Eisner
dbp:majority
Holmes
dbp:loc
n15:usrep245418.pdf
dbo:abstract
Towne v. Eisner, 245 U.S. 418 (1918), is a United States Supreme Court case in which the Court held that "a stock dividend based on accumulated profits was not 'income' within the true intent of the statute." Congress passed a new law in reaction to Towne v. Eisner and so the case was soon overturned by the Supreme Court in Eisner v. Macomber. It includes the quotable passage: “A word is not a crystal, transparent and unchanged; it is the skin of a living thought and may vary greatly in colour and content according to the circumstances and time in which it is used.” ― Oliver Wendell Holmes Jr. 湯恩訴艾斯納案（Towne v。Eisner； 245 US 418（1918）），是美國最高法院的一宗案件。在該案中，法院裁定“基於累積利潤的股票股利並非該法規的真實意圖之"收入"”。國會針對湯恩訴艾斯納案通過了一項新法律，接著該案件很快被最高法院在中推翻掉。
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Eisner v. Macomber
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