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MclaughlIn Vs. Alliance Insurance Co.
Cites for this judgment
- US Supreme Court
- May 16, 1932
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McLaughlin v. AllianceSearch
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Insurance Co. - 286 U.S. 244 (1932) U.S. Supreme Court McLaughlin v. AllianceSearch
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Insurance Co., 286 U.S. 244 (1932) McLaughlin v. AllianceSearch
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revenue acts was imposed upon net income for stated accounting periods, here the calendar year 1928, see Burnet v. SanfordSearch
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an economic or bookkeeping sense, be deemed an addition to capital in a later period, see Merchants' Loan & Trust Co. v. SmietankaSearch
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as income within the meaning of the Sixteenth Amendment and taxable as such in the period when realized, see Lynch v. HornbySearch
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Merchants' Loan & Trust Co. v. SmietankaSearch
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Eldorado Coal & Mining Co. v. MagerSearch
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Brief any citation in this list with AI Studio
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Congress, having constitutional power to tax the gain, and having established a policy of taxing it, see Milliken v. UnitedSearch
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even though some of it represents enhanced value in an earlier period before the adoption of the taxing act. Cooper v. UnitedSearch
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Taft v. BowersSearch
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U. S. 470 . See also Glenn v. DoyalSearch
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of a substantial federal question, an appeal from a decision of the Georgia Supreme Court (reported sub nom. Norman v. BradleySearch
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Page 286 U. S. 251 the Act, was constitutional, though the gains had accrued prior to its enactment. Doyle v. MitchellSearch
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Brothers Co., 247 U. S. 179 , and Hays v. GauleySearch
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construction, not the constitutionality, of the Corporation Excise Tax Act of 1909, and considerations which, in Lynch v. TurrishSearch
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U. S. 221 , and Southern Pacific Co. v. LoweSearch
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effective date of the Income Tax Act of 1913, the first enactment adopted under the Sixteenth Amendment. See Eisner v. MacomberSearch
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Merchants' L. & T. Co. v. SmietankaSearch
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Together with No. 547, Insurance Company of Pennsylvania v. MacLaughlinSearch
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U.S. Supreme Court McLaughlin v. AllianceSearch
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Burnet v. SanfordSearch
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Milliken v. UnitedSearch
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Cooper v. UnitedSearch
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Glenn v. DoyalSearch
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Norman v. BradleySearch
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Doyle v. MitchellSearch
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and Hays v. GauleySearch
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and Southern Pacific Co. v. LoweSearch
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the Sixteenth Amendment. See Eisner v. MacomberSearch
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Insurance Company of Pennsylvania v. MacLaughlinSearch
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