Matches in SemOpenAlex for { <https://semopenalex.org/work/W1567243038> ?p ?o ?g. }
Showing items 1 to 70 of
70
with 100 items per page.
- W1567243038 startingPage "1247" @default.
- W1567243038 abstract "The 1955 U.S. Supreme Court decision in Commissioner v. Glenshaw Glass Co. defined income as all “undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.” In cases where members of religious orders assign all earnings to their orders pursuant to the vow of poverty, this definition has not played a role in the courts’ evaluation of proper tax treatment. Consequently, tax treatment of the members of these orders has violated the fundamental principle of horizontal equity, which states that similarly situated taxpayers should receive similar tax treatment. Instead, the Internal Revenue Service and three federal appellate courts have applied a formulistic agency theory that makes it virtually impossible for the vowed religious who work outside their orders to exclude the assigned earnings from income. In doing so, the IRS and the courts have misapplied the U.S. Supreme Court’s assignment of income doctrine. Nonetheless, the agency theory has been applied in comparable non-religious contexts with favorable outcomes for the taxpayers. The inconsistent results demonstrate that the agency theory is flawed when it is applied to assignments made pursuant to the vow of poverty. This Note argues that courts should evaluate assignments of personal service income under the Glenshaw Glass “dominion and control” standard to reestablish horizontal equity and end the improper taxation of the vowed religious." @default.
- W1567243038 created "2016-06-24" @default.
- W1567243038 creator A5009247878 @default.
- W1567243038 date "2010-01-01" @default.
- W1567243038 modified "2023-09-23" @default.
- W1567243038 title "Improper Taxation of the Vowed Religious: How Glenshaw Glass Principles Can Reestablish Horizontal Equity" @default.
- W1567243038 hasPublicationYear "2010" @default.
- W1567243038 type Work @default.
- W1567243038 sameAs 1567243038 @default.
- W1567243038 citedByCount "0" @default.
- W1567243038 crossrefType "journal-article" @default.
- W1567243038 hasAuthorship W1567243038A5009247878 @default.
- W1567243038 hasConcept C108170787 @default.
- W1567243038 hasConcept C121955636 @default.
- W1567243038 hasConcept C144024400 @default.
- W1567243038 hasConcept C162324750 @default.
- W1567243038 hasConcept C165786947 @default.
- W1567243038 hasConcept C17744445 @default.
- W1567243038 hasConcept C190253527 @default.
- W1567243038 hasConcept C199539241 @default.
- W1567243038 hasConcept C199728807 @default.
- W1567243038 hasConcept C2776360696 @default.
- W1567243038 hasConcept C2778272461 @default.
- W1567243038 hasConcept C2778787019 @default.
- W1567243038 hasConcept C2781426361 @default.
- W1567243038 hasConcept C36289849 @default.
- W1567243038 hasConceptScore W1567243038C108170787 @default.
- W1567243038 hasConceptScore W1567243038C121955636 @default.
- W1567243038 hasConceptScore W1567243038C144024400 @default.
- W1567243038 hasConceptScore W1567243038C162324750 @default.
- W1567243038 hasConceptScore W1567243038C165786947 @default.
- W1567243038 hasConceptScore W1567243038C17744445 @default.
- W1567243038 hasConceptScore W1567243038C190253527 @default.
- W1567243038 hasConceptScore W1567243038C199539241 @default.
- W1567243038 hasConceptScore W1567243038C199728807 @default.
- W1567243038 hasConceptScore W1567243038C2776360696 @default.
- W1567243038 hasConceptScore W1567243038C2778272461 @default.
- W1567243038 hasConceptScore W1567243038C2778787019 @default.
- W1567243038 hasConceptScore W1567243038C2781426361 @default.
- W1567243038 hasConceptScore W1567243038C36289849 @default.
- W1567243038 hasIssue "4" @default.
- W1567243038 hasLocation W15672430381 @default.
- W1567243038 hasOpenAccess W1567243038 @default.
- W1567243038 hasPrimaryLocation W15672430381 @default.
- W1567243038 hasRelatedWork W156853157 @default.
- W1567243038 hasRelatedWork W1875996840 @default.
- W1567243038 hasRelatedWork W2253895180 @default.
- W1567243038 hasRelatedWork W2404403870 @default.
- W1567243038 hasRelatedWork W2494974826 @default.
- W1567243038 hasRelatedWork W2592092322 @default.
- W1567243038 hasRelatedWork W2757231427 @default.
- W1567243038 hasRelatedWork W2791935236 @default.
- W1567243038 hasRelatedWork W2918984292 @default.
- W1567243038 hasRelatedWork W3045120537 @default.
- W1567243038 hasRelatedWork W3061460873 @default.
- W1567243038 hasRelatedWork W3115369373 @default.
- W1567243038 hasRelatedWork W3122652906 @default.
- W1567243038 hasRelatedWork W3124775026 @default.
- W1567243038 hasRelatedWork W3135820474 @default.
- W1567243038 hasRelatedWork W3161743642 @default.
- W1567243038 hasRelatedWork W3176240790 @default.
- W1567243038 hasRelatedWork W639976983 @default.
- W1567243038 hasRelatedWork W3091344202 @default.
- W1567243038 hasRelatedWork W3124960675 @default.
- W1567243038 hasVolume "51" @default.
- W1567243038 isParatext "false" @default.
- W1567243038 isRetracted "false" @default.
- W1567243038 magId "1567243038" @default.
- W1567243038 workType "article" @default.