Commissioner Vs. Glenshaw Glass Co.

Decided On : Mar-28-1955

Court : US Supreme Court

LAW: the Revenue Act, the Revenue Act, Section 61(a, the 16th Amendment

PERSON: Glenshaw Glass Co., CHIEF, WARREN, Glenshaw, Glenshaw, Glenshaw, Glenshaw, William Goldman Theatres, William Goldman Theatres, William Goldman Theatres, William Goldman Theatres, Glenshaw, Helvering v. Clifford, Helvering, Douglas, Irwin v. Gavit, v. Jacobson, Helvering v. Bruun, Robertson, Rutkin, Helvering v. Bruun, v. Jacobson, DOUGLAS, William Goldman Theaters, Glenshaw, Hazel-Atlas Glass Co., Stratton, Howbert, Bull, Bull, Bull, Bull, S.Rep

GPE: U.S., U.S., U.S., U.S., Pennsylvania, Hartford, Hartford, Delaware, Pennsylvania, U.S., United States, United States, United States, United States, Koshland, MR, United States, U.S.

DATE: 1955, 1955, February 28, 1955, March 28, 1955, 252 U. S. 189, 1314, 1954, December, 1947, the tax year, 1021, 296 U. S. 1 , 1913, 252 U. S. 189, 1314, 1954, 1909, 1941-1 Cum, 16, 1954

ORG: U.S. Supreme Court, Glenshaw Glass Co., Glenshaw Glass Co., THE UNITED STATES COURT OF APPEALS , THE THIRD CIRCUIT, Syllabus, the Internal Revenue Code of, the Board of Tax Appeals, Highland Farms Corp., the Internal Revenue Code, Court, the Court of Appeals, the Third Circuit, the Internal Revenue Code of, the Court of Appeals, the Tax Court's, Court, the Commissioner of Internal Revenue's, Glenshaw Glass Co., The Glenshaw Glass Company, the Hartford-Empire Company, the Tax Court, the Tax Court, the Court of Appeals, Loew's, Inc., Loew's Inc., Goldman, Loew's, Inc., Goldman, The Tax Court, the Court of Appeals, SEC, Emphasis, Congress, Midland Mutual Life Ins. Co., Congress, Page 348 U. S. 430 , Court, Congress, Kirby Lumber Co., Court, Kirby Lumber Co., the Board of Tax Appeals, Highland Farms Corp., Congress, Helvering v. Wilshire Oil Co., Page 348 U. S. 432 before, Congress, Page 348 U. S. 433 , Midland Mutual Life Ins. Co., the Court of Appeals, Shawkee Manufacturing Co., Hartford-Empire Co., Hartford-Empire Co., Hartford-Empire Co., Independence, Ltd. v., Doyle v. Mitchell Bros. Co., Court, Doyle v. Mitchell Bros. Co., I-1 Cum, VII-2 Cum, the Internal Revenue Code, No.1622, House, A18 , No.1622

CARDINAL: 348, 199, 348, two-thirds, 429, 211, 928, 427, two, two, two-thirds, 1, 211, 928, 18, 19, 348, 2, 3, 18, 870, 150, 738, 69, 103, 164, 334, 811, 19, 211, 928, 22, 4, 161, 6, 8, 9, 10, 1, 9, 53, 574, 26, 2, 3, 324, 4, 1, 5, 114, 167, 6, two, 36, 11, 112, one, 8, 2, 71, 92, 93, 123, 1954-1 Cum, 179, 180, 9, 3, 17, 10, 83d, 2d, 83d, 2d, 168, 10, 10, 168

NORP: §, §, §, F.Supp, §, §, §, §, §, §, §

MONEY: 42 B.T.A., approximately $800,000, 324,529.94, 125,000, 375,000, only $125,000, 250,000, 42 B.T.A.

PERCENT: 300 U. S., 309 U. S. 461 , 247 U. S. 179

ORDINAL: third, first

WORK_OF_ART: Highland Farms

EVENT: the 1954 Code

PRODUCT: Report