Matches in SemOpenAlex for { <https://semopenalex.org/work/W2311288259> ?p ?o ?g. }
Showing items 1 to 57 of
57
with 100 items per page.
- W2311288259 abstract "This paper presents the story of Glenshaw Glass Company v. Commissioner, 348 U.S. 426 (1955), the leading case on gross income under the income tax. The paper examines prior doctrine (mainly, the attenuated legacy of Eisner v. Macomber), briefs, newspaper records, contemporaneous commentary, and current recollections of participants to illuminate how this case reached the Supreme Court, what strategies were pursued by counsel (for better or worse), and what choices the Supreme Court made in its resolution of this case. The Supreme Court's opinion in Glenshaw Glass is shown to be both sweeping and restrained. The doctrinal outcome is related to intellectual currents in play from the early days of the income tax to the present day in an effort to show why Glenshaw Glass, which was barely noticed at the time decided, has achieved its current high status. The doctrinal and institutional implications of Glenshaw Glass for current law and theory are also examined, giving due note to issues that were left unresolved. The basic thesis is that Glenshaw Glass completed the process of liberating income tax theory and doctrine from constraints imposed not only by other disciplines but also by traditional legal thinking, ushering in the modern era of an autonomous income tax. The paper will be published as a chapter in a book to be entitled Tax Stories: An In-Depth Look at Ten Leading Federal Income Tax Cases (Foundation Press). Additional financial support for the project has been provided by the American Tax Policy Institute." @default.
- W2311288259 created "2016-06-24" @default.
- W2311288259 creator A5077197430 @default.
- W2311288259 date "2002-07-18" @default.
- W2311288259 modified "2023-09-23" @default.
- W2311288259 title "The Story of Glenshaw Glass: Toward a Modern Concept of Gross Income" @default.
- W2311288259 hasPublicationYear "2002" @default.
- W2311288259 type Work @default.
- W2311288259 sameAs 2311288259 @default.
- W2311288259 citedByCount "0" @default.
- W2311288259 crossrefType "posted-content" @default.
- W2311288259 hasAuthorship W2311288259A5077197430 @default.
- W2311288259 hasConcept C162324750 @default.
- W2311288259 hasConcept C165786947 @default.
- W2311288259 hasConcept C172008318 @default.
- W2311288259 hasConcept C17744445 @default.
- W2311288259 hasConcept C199539241 @default.
- W2311288259 hasConcept C201280247 @default.
- W2311288259 hasConcept C2776211767 @default.
- W2311288259 hasConcept C2778272461 @default.
- W2311288259 hasConcept C551662922 @default.
- W2311288259 hasConcept C74939039 @default.
- W2311288259 hasConceptScore W2311288259C162324750 @default.
- W2311288259 hasConceptScore W2311288259C165786947 @default.
- W2311288259 hasConceptScore W2311288259C172008318 @default.
- W2311288259 hasConceptScore W2311288259C17744445 @default.
- W2311288259 hasConceptScore W2311288259C199539241 @default.
- W2311288259 hasConceptScore W2311288259C201280247 @default.
- W2311288259 hasConceptScore W2311288259C2776211767 @default.
- W2311288259 hasConceptScore W2311288259C2778272461 @default.
- W2311288259 hasConceptScore W2311288259C551662922 @default.
- W2311288259 hasConceptScore W2311288259C74939039 @default.
- W2311288259 hasOpenAccess W2311288259 @default.
- W2311288259 hasRelatedWork W130942662 @default.
- W2311288259 hasRelatedWork W1481213669 @default.
- W2311288259 hasRelatedWork W1487616477 @default.
- W2311288259 hasRelatedWork W1525056618 @default.
- W2311288259 hasRelatedWork W1569175126 @default.
- W2311288259 hasRelatedWork W2045618804 @default.
- W2311288259 hasRelatedWork W2093333847 @default.
- W2311288259 hasRelatedWork W2097850943 @default.
- W2311288259 hasRelatedWork W2213769773 @default.
- W2311288259 hasRelatedWork W2264923719 @default.
- W2311288259 hasRelatedWork W2266043968 @default.
- W2311288259 hasRelatedWork W2266368268 @default.
- W2311288259 hasRelatedWork W2270608790 @default.
- W2311288259 hasRelatedWork W2311312328 @default.
- W2311288259 hasRelatedWork W2403820749 @default.
- W2311288259 hasRelatedWork W3008101791 @default.
- W2311288259 hasRelatedWork W3125140914 @default.
- W2311288259 hasRelatedWork W3148025608 @default.
- W2311288259 hasRelatedWork W821604220 @default.
- W2311288259 hasRelatedWork W2584568551 @default.
- W2311288259 isParatext "false" @default.
- W2311288259 isRetracted "false" @default.
- W2311288259 magId "2311288259" @default.
- W2311288259 workType "article" @default.