Kọmishọna megide Glenshaw Glass Co.

Kọmishana v. Glenshaw Glass Co., 348 US 426 (1955), bụ ihe dị mkpa mkpa ụtụ isi ego n'ihu Onyeikpe Kasị Elu nke United States .  ụgbọ ikpe ahụ mere dị ka ndị a:

 Ọ bụ ezie na Ụlọikpe ahụ jiri njirimara a mee ihe na Eisner v. Macomber, ọ "bụghị iji nye okwu mkpachapụ anya maka ajụjụ niile na-akpata ego n'ọdịnihu."

 Eziokwu 

 N'otu oge, Glenshaw Glass Company onye a na-azara ọnụ enwetala ihe nrite nke mmebi ntaramahụhụ n'ụlọ ikpe mgbochi . Onye a na-azara ọnụ ekwuputaghị onyinye a dị ka ego ma ọ bụ kwụọ ụtụ isi na ya, na-ekwu na ọ bụghị n'okpuru ụtụ isi. Ụlọ ọrụ Internal Revenue Service wetara uwe na-anakọta ụtụ isi .
 N'okwu ọzọ, William Goldman Theatre, Inc. leghaara ịkọ akụkọ mmebi ntaramahụhụ dị ka ego. Ọzọkwa, Ụlọ Ọrụ Na-ahụ Maka Internal Revenue gbara akwụkwọ ka ha nata ụtụ isi .

 Echiche nke Ụlọikpe 
N'uche, Warren rụtụrụ aka na aha nke ngalaba 22 (a) (onye bu ya ụzọ nke ugbu a ngalaba 61 (a) [1] ) bụ ndị Congress ji arụ ọrụ iji "n'ụzọ zuru oke nke ike ike ụtụ ya  ," dị ka maka ya.  n'okpuru Ndezi nke iri na isii .  N'ụzọ bụ isi, Congress, na mmebe nkebi 22(a), bu n'obi ego ụtụ isi uru niile ma e nso ndị apụrụ.

 Hụkwa 

 Ndepụta nke ikpe Ụlọikpe Kasị Elu nke United States, mpịakọta 348
 Clark v. Kọmishọna
 Kọmishọna v. Indianapolis Power &amp; Light Co.
 Haverly v. United States
 Ụlọ ọrụ Raytheon Production Corp. v. Commissioner

 Ntụaka 

 Ọgụgụ ọzọ 




 Njikọ mpụga 

 Text of Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955) is available from: CourtListener  Findlaw  Google Scholar  Justia  Library of Congress  OpenJurist