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Towne V. Eisner
''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 was not 'income' within the true intent of the statute." Congress passed a new law in reaction to ''Towne v. Eisner'' and so the case was soon overturned by the Supreme Court in ''Eisner v. Macomber''. It includes the quotable passage: "A word is not a crystal, transparent and unchanged; it is the skin of a living thought and may vary greatly in colour and content according to the circumstances and time in which it is used." ― Oliver Wendell Holmes Jr.Towne v Eisner
245 U.S. 418 425 (1918), quoted in Roberts, Harold S. (1986) ''Roberts' Dictionary of Industrial Relations'' 3rd ed. (Wa ...
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Lawyers' Edition
The ''United States Supreme Court Reports, Lawyers' Edition'', or ''Lawyers' Edition'' (L. Ed. and L. Ed. 2d in case citations) is an unofficial reporter of Supreme Court of the United States opinions. The ''Lawyers' Edition'' was established by the Lawyers Cooperative Publishing Company of Rochester, New York in 1882, and features coverage of Supreme Court decisions going back to 1790. The first ''Lawyers' Edition'' series corresponds to the official '' United States Reports'' from volume 1 to volume 351, whereas the second series contains cases starting from the official reporter volume 352. It is currently published by LexisNexis. The ''Lawyers' Edition'' differs from the official reporter in that the editors write headnotes and case summaries, as well as provide annotations to some cases, and decisions are published far in advance of the official reporter. As such, it is similar to West's unofficial '' Supreme Court Reporter'' (S. Ct.). ''Lawyers' Edition'' case report ...
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LexisNexis
LexisNexis is a part of the RELX corporation that sells data analytics products and various databases that are accessed through online portals, including portals for computer-assisted legal research (CALR), newspaper search, and consumer information. During the 1970s, LexisNexis began to make legal and journalistic documents more accessible electronically. , the company had the world's largest electronic database for legal and public-records–related information. History LexisNexis is owned by RELX (formerly known as Reed Elsevier). According to Trudi Bellardo Hahn and Charles P. Bourne, LexisNexis (originally founded as LEXIS) is historically significant because it was the first of the early information services to envision a future in which large populations of end users would directly interact with computer databases, rather than going through professional intermediaries like librarians. Available through IEEE Xplore. Other early information services in the 1970s met wi ...
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CCH (company)
CCH, formerly Commerce Clearing House, is a provider of software and information services for tax, accounting and audit workers. Since 1995 it has been a subsidiary of Wolters Kluwer. History CCH has been publishing materials on U.S. tax law and tax compliance since the inception of the modern U.S. federal income tax in 1913. Wolters Kluwer bought the company in 1995. Today, the company is also recognizedIRS Corporate Returns list
, IRS, Internal Revenue Service. for its software and integrated workflow tools. CCH operates on a global scale and includes operations in the , , ...
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Eisner V
Eisner or Eissner may refer to: * Eisner (surname), including a list of people with the name * Eisner Loboa (born 1987), Colombian-born Mexican footballer * , several United States Navy ships * Eisner Peak, Graham Land, Antarctica * Eisner Award The Will Eisner Comic Industry Awards, commonly shortened to the Eisner Awards, are prizes given for creative achievement in American comic books, sometimes referred to as the comics industry's equivalent of the Academy Awards. They are named in ..., annual awards for achievement in comics * Eisner Food Stores, a chain of supermarkets in Illinois and Indiana from 1901 to 1981 See also * William F. Eisner Museum of Advertising & Design, a museum in Milwaukee, Wisconsin {{disambiguation ...
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Supreme Court Of The United States
The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that involve a point of federal law. It also has original jurisdiction over a narrow range of cases, specifically "all Cases affecting Ambassadors, other public Ministers and Consuls, and those in which a State shall be Party." The court holds the power of judicial review, the ability to invalidate a statute for violating a provision of the Constitution. It is also able to strike down presidential directives for violating either the Constitution or statutory law. However, it may act only within the context of a case in an area of law over which it has jurisdiction. The court may decide cases having political overtones, but has ruled that it does not have power to decide non-justiciable political questions. Established by Article Three of the United State ...
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Oliver Wendell Holmes Jr
Oliver Wendell Holmes Jr. (March 8, 1841 – March 6, 1935) was an American jurist and legal scholar who served as an associate justice of the Supreme Court of the United States from 1902 to 1932.Holmes was Acting Chief Justice of the United States in February 1930. He is one of the most widely cited U.S. Supreme Court justices and most influential American common law judges in history, noted for his long service, pithy opinions—particularly those on civil liberties and American constitutional democracy—and deference to the decisions of elected legislatures. Holmes retired from the court at the age of 90, an unbeaten record for oldest justice on the Supreme Court.John Paul Stevens was only 8 months younger when he retired on April 12, 2010. He previously served as a Brevet Colonel in the American Civil War, in which he was wounded three times, as an associate justice and chief justice of the Massachusetts Supreme Judicial Court, and as Weld Professor of Law at his ...
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Bureau Of National Affairs
Bloomberg Industry Group (formerly known as Bloomberg BNA, The Bureau of National Affairs, Inc., and BNA) is an affiliate of Bloomberg L.P. and a source of legal, tax, regulatory, and business information for professionals. It is headquartered in Arlington County, Virginia. The CEO of the company is Josh Eastright. The company was founded in 1929 by David Lawrence and became employee-owned in 1947. When it was acquired by Bloomberg in September 2011, it was the oldest employee-owned company in the United States. History Early history (1929–2011) The Bureau of National Affairs, Inc. (BNA) was founded in 1929 by newsman David Lawrence as a subsidiary of '' United States Daily'', now known as the '' U.S. News & World Report''. BNA's first publication was U.S. Patent, Trademark & Copyright Reports (now United States Patent Quarterly). In 1946, Lawrence sold BNA to five of his top editors: Dean Dinwoodey, John D. Stewart, Ed Donnell, Adolph Magidson and John Taylor. The editors ...
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Overruled United States Supreme Court Decisions
This is a list of decisions of the Supreme Court of the United States that have been explicitly overruled, in part or in whole, by a subsequent decision of the Court. It does not include decisions that have been abrogated by subsequent constitutional amendment or by subsequent amending statutes. As of 2018, the Supreme Court had overruled more than 300 of its own cases. The longest period between the original decision and the overruling decision is 136 years, for the common law Admiralty cases ''Minturn v. Maynard'', 58 U.S. (17 How.) 476 decision in 1855, overruled by the ''Exxon Corp. v. Central Gulf Lines Inc.'', 500 U.S. 603 decision in 1991. The shortest period is 11 months, for the constitutional law Fourth Amendment (re: search and seizure) cases ''Robbins v. California'', 453 U.S. 420 decision in July 1981, overruled by the ''United States v. Ross'', 456 U.S. 798 decision in June 1982. There have been 16 decisions which have simultaneously overruled more than one earlie ...
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United States Supreme Court Cases
This page serves as an index of lists of United States Supreme Court cases. The United States Supreme Court is the highest federal court of the United States. By Chief Justice Court historians and other legal scholars consider each Chief Justice of the United States who presides over the Supreme Court of the United States to be the head of an era of the Court. These lists are sorted chronologically by Chief Justice and include most major cases decided by the Court. * Jay, Rutledge, and Ellsworth Courts (October 19, 1789 – December 15, 1800) * Marshall Court (February 4, 1801 – July 6, 1835) * Taney Court (March 28, 1836 – October 12, 1864) * Chase Court (December 15, 1864 – May 7, 1873) * Waite Court (March 4, 1874 – March 23, 1888) * Fuller Court (October 8, 1888 – July 4, 1910) * White Court (December 19, 1910 – May 19, 1921) * Taft Court (July 11, 1921 – February 3, 1930) * Hughes Court (February 24, 1930 – Ju ...
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United States Supreme Court Cases Of The White Court
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe Television * ''United'' (TV series), a 1990 BBC Two documentary series * ''United!'', a soap opera that aired on BBC One from 1965 ...
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United States Sixteenth Amendment Case Law
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * United (2003 film), ''United'' (2003 film), a Norwegian film * United (2011 film), ''United'' (2011 film), a BBC Two film Literature * United! (novel), ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * United (Commodores album), ''United'' (Commodores album), 1986 * United (Dream Evil album), ''United'' (Dream Evil album), 2006 * United (Marvin Gaye and Tammi Terrell album), ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * United (Marian Gold album), ''United'' (Marian Gold album), 1996 * United (Phoenix album), ''United'' (Phoenix album), 2000 * United (Woody Shaw album), ''United'' (Woody Shaw album), 1981 Songs * United (Judas Priest song), "United" (Judas Priest song), 1980 * United (Prince Ital Joe and Marky Mark ...
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Dividends
A dividend is a distribution of profits by a corporation to its shareholders. When a corporation earns a profit or surplus, it is able to pay a portion of the profit as a dividend to shareholders. Any amount not distributed is taken to be re-invested in the business (called retained earnings). The current year profit as well as the retained earnings of previous years are available for distribution; a corporation is usually prohibited from paying a dividend out of its capital. Distribution to shareholders may be in cash (usually a deposit into a bank account) or, if the corporation has a dividend reinvestment plan, the amount can be paid by the issue of further shares or by share repurchase. In some cases, the distribution may be of assets. The dividend received by a shareholder is income of the shareholder and may be subject to income tax (see dividend tax). The tax treatment of this income varies considerably between jurisdictions. The corporation does not receive a tax de ...
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