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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...

Moore v. United States, 602 U.S. ___ (2024), was a United States Supreme Court case related to the ability of the federal government to tax unrealized...

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...

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...

ineffective to change the law. Others argue that due to language in Stanton v. Baltic Mining Co., the income tax is an unconstitutional direct tax that...

Eisner v. Macomber, 252 U.S. 189 (1920), was a tax case before the United States Supreme Court that is notable for the following holdings: A pro rata...

Dobson, 320 U.S. at 504 (quoting Burnet v. Sanford & Brooks Co., 282 U.S. 359, 363-64 (1943)). Works related to Dobson v. Commissioner of Internal Revenue...

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...

related to this article: Commissioner of Internal Revenue v. Glenshaw Glass Company Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955), was an important...

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...

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...

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...

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...

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...

Sixteenth Amendment Burnet v. Coronado Oil & Gas Co. 285 U.S. 393 (1932) Burnet v. Sanford & Brooks Co. 282 U.S. 359 (1931) Cannon v. City of New Orleans...

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...

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...

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...

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...

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...