• Towne v. Eisner, 245 U.S. 418 (1918), is a United States Supreme Court case in which the Court held that "a stock dividend based on accumulated profits...
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  • the Court, in Towne v. Eisner 245 U.S. 418 (1918), had addressed a nearly-identical situation to one in Eisner v. Macomber. (Eisner was responsible...
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  • considered income, to the amount of the cash value." In a previous case, Towne v. Eisner, the Court had ruled, however, that a stock dividend made in 1914 against...
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  • requirement that income be realized before it can be taxed, as set forth in Eisner v. Macomber (1920). While the plaintiffs claimed to be uninvolved with the...
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  • Thumbnail for Sixteenth Amendment to the United States Constitution
    by Congress in 1909 in response to the 1895 Supreme Court case of Pollock v. Farmers' Loan & Trust Co. The Sixteenth Amendment was ratified by the requisite...
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  • Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), affirmed on rehearing, 158 U.S. 601 (1895), was a landmark case of the Supreme Court of...
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  • Thumbnail for Oliver Wendell Holmes Jr.
    2014. Southern Pacific Co. v. Jensen, 244 U.S. 205, 222 (1917) (dissent). Towne v. Eisner, 245 U.S. 418, 425 (1918) Gompers v. United States, 233 U.S. 604...
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  • Constitution. — Daniel B. Evans In Buchbinder v. Commissioner, the taxpayers cited the case of Eisner v. Macomber and argued that "the Sixteenth Amendment...
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  • from both combined." Although the Court used this characterization in Eisner v. Macomber, it "was not meant to provide a touchstone to all future gross...
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  • it "matures") Early v. Commissioner Eisner v. Macomber Towne v. Eisner List of United States Supreme Court cases, volume 268 Irwin v. Gavit, 268 U.S. 161...
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  • James v. United States, 366 U.S. 213 (1961), was a case in which the United States Supreme Court held that the receipt of money obtained by a taxpayer...
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  • Brushaber v. Union Pacific Railroad Co., 240 U.S. 1 (1916), was a landmark United States Supreme Court case in which the Court upheld the validity of...
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  • Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926), was a case in which the United States Supreme Court held that no taxable income arose from the repayment...
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  • Wikisource has original text related to this article: Crane v. Commissioner of Internal Revenue Crane v. Commissioner, 331 U.S. 1 (1947), was a case heard before...
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  • Co. v. United States 237 U.S. 19 (1915) Thomas v. United States 192 U.S. 363 (1904) Thompson v. United States 155 U.S. 271 (1894) Towne v. Eisner 245...
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  • United States v. Phellis, 257 U.S. 156 (1921), was a decision by the United States Supreme Court, which held that shares in a subsidiary corporation issued...
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  • Commissioner v. Tufts, 461 U.S. 300 (1983), was a unanimous decision by the United States Supreme Court, which held that when a taxpayer sells or disposes...
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  • United States v. Davis, 370 U.S. 65 (1962), is a federal income tax case argued before the United States Supreme Court in 1962, holding that a taxpayer...
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  • Stanton v. Baltic Mining Co., 240 U.S. 103 (1916), is a United States Supreme Court case. Plaintiff John R. Stanton brought suit against the Baltic Mining...
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  • United States v. General Dynamics Corp., 481 U.S. 239 (1987), is a United States Supreme Court case, which hold that under 162(a) of the Internal Revenue...
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  • Burnet v. Sanford & Brooks Co., 282 U.S. 359 (1931), was a case heard before the United States Supreme Court dealing with accounting for purposes of federal...
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  • Wikisource has original text related to this article: Cammarano v. United States Cammarano v. United States, 358 U.S. 498 (1959), was a United States Supreme...
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  • Thumbnail for List of United States Supreme Court cases, volume 245
    were decided the Court comprised the following nine members: In Buchanan v. Warley, 245 U.S. 60 (1917), the Supreme Court addressed civil government-instituted...
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  • Vampire (1994). Geffen founded the company in 1982, having recruited Eric Eisner as president, and distributed its films through Warner Bros. Geffen was...
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  • Swedish organizational theorist Peter Dunn Andrew S.C. Ehrenberg Michael Eisner Chester Elton Tunç Erem Richard F. Ericson Hans-Erik Eriksson (born 1961)...
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  • Disney executives. In summer 2004, he had Gap launch a new chain, Forth & Towne. He resigned on January 22, 2007. Pressler was elected to the Avon board...
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  • Linden, John Shea, Veronica Hamel, Mary Kay Place, Beatrice Alda, David Eisner, Victoria Snow, Alec Mapa, Malcolm Stewart, Barry Flatman, Cynthia Belliveau...
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  • "Early 2000s Straight Rom Coms That Made Me Realize Just How Gay I Am". GO. Eisner, Ken (26 June 2000). "Sordid Lives". Variety. "Olivia Newton-John Stars...
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  • Dumont, Jan Niklas Personal Best Warner Bros. / The Geffen Company Robert Towne (director/screenplay); Mariel Hemingway, Scott Glenn, Patrice Donnelly,...
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  • Thumbnail for Ralphs
    Angeles Orange Anaheim GardenWalk Anaheim Plaza Anaheim Town Square Anaheim Towne Center Asian Garden Mall Bella Terra Brea Mall Buena Park Downtown Downtown...
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