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Commissioner V. Glenshaw Glass Co.
''Commissioner v. Glenshaw Glass Co.'', 348 U.S. 426 (1955), was an important income tax case before the Supreme Court of the United States, United States Supreme Court. The Court held as follows: *United States Congress, 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. Facts Two factually ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Carl Linnaeus
Carl Linnaeus (; 23 May 1707 – 10 January 1778), also known after his ennoblement in 1761 as Carl von Linné Blunt (2004), p. 171. (), was a Swedish botanist, zoologist, taxonomist, and physician who formalised binomial nomenclature, the modern system of naming organisms. He is known as the "father of modern taxonomy". Many of his writings were in Latin; his name is rendered in Latin as and, after his 1761 ennoblement, as . Linnaeus was born in Råshult, the countryside of Småland, in southern Sweden. He received most of his higher education at Uppsala University and began giving lectures in botany there in 1730. He lived abroad between 1735 and 1738, where he studied and also published the first edition of his ' in the Netherlands. He then returned to Sweden where he became professor of medicine and botany at Uppsala. In the 1740s, he was sent on several journeys through Sweden to find and classify plants and animals. In the 1750s and 1760s, he continued to collect an ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act. The IRS originates from the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure provided over a fifth of the Union's war expenses before being allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.S. Constitutio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Sixteenth Amendment Case Law
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * United (2003 film), ''United'' (2003 film), a Norwegian film * United (2011 film), ''United'' (2011 film), a BBC Two film Literature * United! (novel), ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * United (Commodores album), ''United'' (Commodores album), 1986 * United (Dream Evil album), ''United'' (Dream Evil album), 2006 * United (Marvin Gaye and Tammi Terrell album), ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * United (Marian Gold album), ''United'' (Marian Gold album), 1996 * United (Phoenix album), ''United'' (Phoenix album), 2000 * United (Woody Shaw album), ''United'' (Woody Shaw album), 1981 Songs * United (Judas Priest song), "United" (Judas Priest song), 1980 * United (Prince Ital Joe and Marky Mark ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1955 In United States Case Law
Events January * January 3 – José Ramón Guizado becomes president of Panama. * January 17 – , the first Nuclear marine propulsion, nuclear-powered submarine, puts to sea for the first time, from Groton, Connecticut. * January 18–January 20, 20 – Battle of Yijiangshan Islands: The Chinese Communist People's Liberation Army seizes the islands from the Republic of China (Taiwan). * January 22 – In the United States, The Pentagon announces a plan to develop intercontinental ballistic missiles (ICBMs), armed with nuclear weapons. * January 23 – The Sutton Coldfield rail crash kills 17, near Birmingham, England. * January 25 – The Presidium of the Supreme Soviet of the Soviet Union announces the end of the war between the USSR and Germany, which began during World War II in 1941. * January 28 – The United States Congress authorizes President Dwight D. Eisenhower to use force to protect Taiwan, Formosa from the People's Republic of China. February * February ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Raytheon Production Corp
Raytheon Technologies Corporation is an American multinational aerospace and defense conglomerate headquartered in Arlington, Virginia. It is one of the largest aerospace and defense manufacturers in the world by revenue and market capitalization. In addition, it is one of the largest providers of intelligence services. Raytheon Technologies manufactures aircraft engines, avionics, aerostructures, cybersecurity, guided missiles, air defense systems, satellites, and drones. The company is also a large military contractor, getting a significant portion of its revenue from the U.S. government. The company is the result of the merger of equals between the aerospace subsidiaries of United Technologies Corporation (UTC) and the Raytheon Company, which was completed on April 3, 2020. Before the merger, UTC spun off its non-aerospace subsidiaries Otis Elevator Company and Carrier Corporation. UTC is the nominal survivor of the merger but it changed its name to Raytheon Tec ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Haverly V
Christopher Haverly (1837–1901), better known as J. H. Haverly or John H. "Jack" Haverly, was an American theatre manager and promoter of blackface minstrel shows. During the 1870s and 1880s, he created an entertainment empire centered on his minstrel troupes, particularly Haverly's United Mastodon Minstrels and Haverly's Colored Minstrels. Under his guidance, these troupes grew to impressive sizes and featured elaborate sets and costumes. They toured widely, enlarging minstrelsy's audience to encompass the entire United States as well as England. Haverly's methods sparked a revolution in minstrelsy as other troupes scrambled to compete. As the costs of minstrelsy increased, many troupes went out of business. Early endeavors Christopher Haverly was born near Bellefonte, Pennsylvania, on June 30, 1837, to parents Christopher and Eliza Haverly (née Steel). In his youth he was known as "Jack" or "Kit", and was apprenticed to a tailor before entering show business. Haverly wa ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Commissioner V
A commissioner (commonly abbreviated as Comm'r) is, in principle, a member of a Regulatory agency, commission or an individual who has been given a Wiktionary: commission, commission (official charge or authority to do something). In practice, the title of commissioner has evolved to include a variety of senior officials, often sitting on a specific commission. In particular, the commissioner frequently refers to senior police or government officials. A high commissioner is equivalent to an ambassador, originally between the United Kingdom and the Dominions and now between all Commonwealth states, whether Commonwealth realms, republics in the Commonwealth of Nations, republics or countries having a monarch other than that of the realms. The title is sometimes given to senior officials in the private sector; for instance, many North American sports leagues. There is some confusion between commissioners and commissary, commissaries because other European languages use the same word ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Clark V
Clark is an English language surname, ultimately derived from the Latin with historical links to England, Scotland, and Ireland ''clericus'' meaning "scribe", "secretary" or a scholar within a religious order, referring to someone who was educated. ''Clark'' evolved from "clerk". First records of the name are found in 12th-century England. The name has many variants. ''Clark'' is the twenty-seventh most common surname in the United Kingdom, including placing fourteenth in Scotland. Clark is also an occasional given name, as in the case of Clark Gable. According to the 1990 United States Census, ''Clark'' was the twenty-first most frequently encountered surname, accounting for 0.23% of the population.United States Census Bureau (9 May 1995). s:1990 Census Name Files/dist.all.last (1-100). Retrieved on 2021-07-27. Notable people with the surname include: Disambiguation pages *Anne Clark (other), multiple people *Brian Clark (other), multiple people * Cameron Cla ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
List Of United States Supreme Court Cases, Volume 348
This is a list of all the United States Supreme Court cases from volume 348 of the ''United States Reports The ''United States Reports'' () are the official record ( law reports) of the Supreme Court of the United States. They include rulings, orders, case tables (list of every case decided), in alphabetical order both by the name of the petitioner ...'': External links {{SCOTUSCases, 348 Volume 348 1954 in United States case law 1955 in United States case law ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sixteenth Amendment To The United States Constitution
The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 Supreme Court case of '' Pollock v. Farmers' Loan & Trust Co.'' The Sixteenth Amendment was ratified by the requisite number of states on February 3, 1913, and effectively overruled the Supreme Court's ruling in ''Pollock''. Prior to the early 20th century, most federal revenue came from tariffs rather than taxes, although Congress had often imposed excise taxes on various goods. The Revenue Act of 1861 had introduced the first federal income tax, but that tax was repealed in 1872. During the late nineteenth century, various groups, including the Populist Party, favored the establishment of a progressive income tax at the federal level. These groups believed that tariffs unfairly taxed the poor, and they favored using the income tax to shif ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Code Section 61
Section 61 of the Internal Revenue Code (IRC 61, ) defines "gross income," the starting point for determining which items of income are taxable for federal income tax purposes in the United States. Section 61 states that " cept as otherwise provided in this subtitle, gross income means all income from whatever source derived . . . . The United States Supreme Court has interpreted this to mean that Congress intended to express its full power to tax incomes to the extent that such taxation is permitted under Article I, Section 8, Clause 1 (the Taxing and Spending Clause) of the Constitution of the United States and under the Constitution's Sixteenth Amendment. Scope Section 61 contains a rare example of ''intensive redundancy'', or ''emphatic redundancy'', in the Internal Revenue Code. That is, the parenthetical phrase "but not limited to" redundantly intensifies the significance of the phrase "all income" and the phrase "from whatever source derived." Under ordinary rules of statut ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Earl Warren
Earl Warren (March 19, 1891 – July 9, 1974) was an American attorney, politician, and jurist who served as the 14th Chief Justice of the United States from 1953 to 1969. The Warren Court presided over a major shift in American constitutional jurisprudence, which has been recognized by many as a " Constitutional Revolution" in the liberal direction, with Warren writing the majority opinions in landmark cases such as ''Brown v. Board of Education'' (1954), ''Reynolds v. Sims'' (1964), ''Miranda v. Arizona'' (1966) and '' Loving v. Virginia'' (1967). Warren also led the Warren Commission, a presidential commission that investigated the 1963 assassination of President John F. Kennedy. He also served as Governor of California from 1943 to 1953, and is the last chief justice to have served in an elected office before nomination to the Supreme Court. Warren is generally considered to be one of the most influential Supreme Court justices and political leaders in the history of th ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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