The case of Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955), is a landmark tax case decided by the United States Supreme Court. This case clarified the scope of income for federal tax purposes and is significant in the development of tax law in the United States. Here is a brief overview of the …
The law case Old Colony Trust Co. v. Commissioner (1929) originated in the United States Board of Tax Appeals, and was subsequently appealed to the United States Circuit Court of Appeals for the First Circuit. The final appeal was made to the United States Supreme Court. This article covers a brief overview of this law …
Eisner v. Macomber is a notable United States Supreme Court case that was decided in 1920. Involving issues relating to U.S. tax law, the case is particularly important as it specifically refers to the taxation of stock dividends and whether they can be constituted taxable income. This article will act as a (brief) case brief …