Kọmishọna megide Glenshaw Glass Co.

Kọmishana v. Glenshaw Glass Co., 348 US 426 (1955), bụ ihe dị mkpa mkpa ụtụ isi ego n'ihu Onyeikpe Kasị Elu nke United States .  ụgbọ ikpe ahụ mere dị ka ndị a:

• Ọ bụ ezie na Ụlọikpe ahụ jiri njirimara a mee ihe na Eisner v. Macomber, ọ "bụghị iji nye okwu mkpachapụ anya maka ajụjụ niile na-akpata ego n'ọdịnihu."

Eziokwu

• N'otu oge, Glenshaw Glass Company onye a na-azara ọnụ enwetala ihe nrite nke mmebi ntaramahụhụ n'ụlọ ikpe mgbochi . Onye a na-azara ọnụ ekwuputaghị onyinye a dị ka ego ma ọ bụ kwụọ ụtụ isi na ya, na-ekwu na ọ bụghị n'okpuru ụtụ isi. Ụlọ ọrụ Internal Revenue Service wetara uwe na-anakọta ụtụ isi .
• N'okwu ọzọ, William Goldman Theatre, Inc. leghaara ịkọ akụkọ mmebi ntaramahụhụ dị ka ego. Ọzọkwa, Ụlọ Ọrụ Na-ahụ Maka Internal Revenue gbara akwụkwọ ka ha nata ụtụ isi .

Echiche nke Ụlọikpe

N'uche, Warren rụtụrụ aka na aha nke ngalaba 22 (a) (onye bu ya ụzọ nke ugbu a ngalaba 61 (a) [1] ) bụ ndị Congress ji arụ ọrụ iji "n'ụzọ zuru oke nke ike ike ụtụ ya  ," dị ka maka ya.  n'okpuru Ndezi nke iri na isii .  N'ụzọ bụ isi, Congress, na mmebe nkebi 22(a), bu n'obi ego ụtụ isi uru niile ma e nso ndị apụrụ.

Hụkwa

• Ndepụta nke ikpe Ụlọikpe Kasị Elu nke United States, mpịakọta 348
• Clark v. Kọmishọna
• Kọmishọna v. Indianapolis Power & Light Co.
• Haverly v. United States
• Ụlọ ọrụ Raytheon Production Corp. v. Commissioner

Ọgụgụ ọzọ

• Dodge (2002). "The Story of Glenshaw Glass: Towards a Modern Concept of Gross Income", in Caron, Paul L.: Tax stories: An in-depth look at ten leading federal income tax cases. New York: Foundation Press, 15–52. ISBN 1-58778-403-3. 
• Donaldson (2005). Federal Income Taxation of Individuals: Cases, Problems & Materials. St. Paul, MN: Thomson/West, 49–52. ISBN 0-314-14429-3. 

Njikọ mpụga

• Text of Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955) is available from: CourtListener  Findlaw  Google Scholar  Justia  Library of Congress  OpenJurist