Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legal_case
|
| gptkbp:decided_by |
gptkb:United_States_Supreme_Court
March 1, 1920 |
| gptkbp:historical_debate |
gptkb:Louis_D._Brandeis
|
| https://www.w3.org/2000/01/rdf-schema#label |
Eisner v. Macomber
|
| gptkbp:is_cited_in |
gptkb:252_U._S._189
|
| gptkbp:legal_issue |
taxation of stock dividends
|
| gptkbp:outcome |
stock dividends are not taxable income
|
| gptkbp:precedent |
subsequent tax cases
|
| gptkbp:related_to |
income tax law
|
| gptkbp:significance |
clarified tax treatment of stock dividends
|
| gptkbp:bfsParent |
gptkb:Sixteenth_Amendment
|
| gptkbp:bfsLayer |
4
|