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- Lucas_v._Earl abstract "Lucas v. Earl, 281 U.S. 111 (1930), is a United States Supreme Court case concerning U.S. Federal income taxation, about a man who reported only half of his earnings for years 1920 and 1921. The case addresses the taxpayer's attempt at tax avoidance based on a contract with his wife. The contract specified that earnings were owned by the couple as joint tenants. Justice Oliver Wendell Holmes, Jr. delivered the Court’s opinion which generally stands for the proposition that income from services is taxed to the party who performed the services. The case is used to support the proposition that the substance of the transaction, rather than the form, is controlling for tax purposes.".
- Lucas_v._Earl wikiPageID "14563574".
- Lucas_v._Earl wikiPageRevisionID "604410433".
- Lucas_v._Earl arguedate "--03-03".
- Lucas_v._Earl argueyear "1930".
- Lucas_v._Earl decidedate "--03-17".
- Lucas_v._Earl decideyear "1930".
- Lucas_v._Earl fullname "Earl".
- Lucas_v._Earl fullname "Robert H. Lucas, Commissioner of Internal Revenue".
- Lucas_v._Earl fullname "v.".
- Lucas_v._Earl hasPhotoCollection Lucas_v._Earl.
- Lucas_v._Earl holding "All of a husband's earnings are to be taxed to husband even though husband and wife had previously entered into an agreement under which all earnings of husband and wife “shall be treated and considered and hereby is declared to be received, held, taken, and owned by us as joint tenants, and not otherwise, with the right of survivorship.”".
- Lucas_v._Earl joinmajority "unanimous".
- Lucas_v._Earl litigants "Lucas v. Earl".
- Lucas_v._Earl majority "Holmes".
- Lucas_v._Earl notparticipating "Hughes".
- Lucas_v._Earl scotus "1930".
- Lucas_v._Earl uspage "111".
- Lucas_v._Earl usvol "281".
- Lucas_v._Earl subject Category:1930_in_United_States_case_law.
- Lucas_v._Earl subject Category:Marriage,_unions_and_partnerships_in_the_United_States.
- Lucas_v._Earl subject Category:United_States_Supreme_Court_cases.
- Lucas_v._Earl subject Category:United_States_taxation_and_revenue_case_law.
- Lucas_v._Earl type Case.
- Lucas_v._Earl type LegalCase.
- Lucas_v._Earl type SupremeCourtOfTheUnitedStatesCase.
- Lucas_v._Earl type UnitOfWork.
- Lucas_v._Earl type Event.
- Lucas_v._Earl type Situation.
- Lucas_v._Earl comment "Lucas v. Earl, 281 U.S. 111 (1930), is a United States Supreme Court case concerning U.S. Federal income taxation, about a man who reported only half of his earnings for years 1920 and 1921. The case addresses the taxpayer's attempt at tax avoidance based on a contract with his wife. The contract specified that earnings were owned by the couple as joint tenants. Justice Oliver Wendell Holmes, Jr.".
- Lucas_v._Earl label "Lucas v. Earl".
- Lucas_v._Earl sameAs m.03d80cw.
- Lucas_v._Earl sameAs Q6696373.
- Lucas_v._Earl sameAs Q6696373.
- Lucas_v._Earl wasDerivedFrom Lucas_v._Earl?oldid=604410433.
- Lucas_v._Earl isPrimaryTopicOf Lucas_v._Earl.
- Lucas_v._Earl name "Earl".
- Lucas_v._Earl name "Robert H. Lucas, Commissioner of Internal Revenue".
- Lucas_v._Earl name "v.".