Legal Opinion
Commissioner v. Glenshaw Glass Co.
Supreme Court of the United States
Decided May 9, 1955No. 199PublishedCited by 1,054 opinions
1Opinion of the CourtChief Justice Warren
This litigation involves two cases with independent factual backgrounds yet presenting the identical issue. The two cases were consolidated for argument before the Court of Appeals for the Third Circuit and were heard en banc. The common question is whether money received as exemplary damages for fraud or as the punitive two-thirds portion of a treble-damage antitrust recovery must be reported by a taxpayer as gross income under § 22 (a) of the Internal Revenue Code of 1939, In a single opinion, 211 F. 2d 928, the Court of Appeals affirmed the Tax Court’s separate rulings in favor of the…
2Cases cited23 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Hazel-Atlas Glass Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
18 more not listed; retrieve them via the Exa API.
3Cited by1,054 opinions
- Hanover Shoe, Inc. v. United Shoe MacHinery Corp.Supreme Court of the United States · 1968
- James v. United StatesSupreme Court of the United States · 1961
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Commissioner v. LoBueSupreme Court of the United States · 1956
1,049 more not listed; retrieve them via the Exa API.