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United States Vs. Basye

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  • US Supreme Court
  • Feb 27, 1973

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32 entries 6 linked 26 unlinked
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  1. Commissioner Vs. Culbertson US Supreme Court · Jun 27, 1949
  2. Helvering Vs. Eubank US Supreme Court · Nov 25, 1940
  3. Burnet Vs. Leininger US Supreme Court · Mar 14, 1932
  4. Bingler Vs. Johnson US Supreme Court · Apr 23, 1969
  5. Lucas Vs. Earl US Supreme Court · Mar 17, 1930
  6. Heiner Vs. Mellon US Supreme Court · May 16, 1938
  7. U.S. 441 (1973) U.S. Supreme Court United States v. Basye
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  8. U.S. 441 (1973) United States v. Basye
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  9. The seminal precedent, written over 40 years ago, is Mr. Justice Holmes' opinion for a unanimous Court in Lucas v. Earl
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  10. Id. at 281 U. S. 114 -115. The principle of Lucas v. Earl
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  11. invoked by this Court, and stands today as a cornerstone of our graduated income tax system. See, e.g., Commissioner v. Harmon
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  12. Page 410 U. S. 451 United States v. Joliet
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  13. a portion of the partnership compensation was deflected to the retirement fund, is certainly within the ambit of Lucas v. Earl
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  14. know of no authority imposing this burden upon the Government. Nor do we believe that the guiding principle of Lucas v. Earl
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  15. share of the partnership's income without regard to whether that amount is actually distributed to him. Heiner v. Mellon
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  16. Hulbert v. Commissioner
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  17. Bell v. Commissioner
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  18. Stewart v. United
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  19. Freudmann v. Commissioner
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  20. do not contend that such payments were gifts or some other type of nontaxable contribution. See Commissioner v. LoBue
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  21. Respondents contend in this Court that this case is controlled by Commissioner v. First
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  22. programs having contingent and forfeitable features are not taxable until received, are inapposite. Schaefer v. Bowers
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  23. Perkins v. Commissioner
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  24. Robertson v. Commissioner
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  25. U.S. Supreme Court United States v. Basye
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  26. of Lucas v. Earl
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  27. Commissioner v. Harmon
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  28. United States v. Joliet
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  29. Hulbert v. Commissioner
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  30. See Commissioner v. LoBue
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  31. Commissioner v. First
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  32. Schaefer v. Bowers
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