green
Positive treatment
Quoted verbatim 1×
11.2 score
“there is no doubt that the statute could tax salaries to those who earned them .”
Treatment trajectory · 1930 → 2026 · click a year to view as-of
1930
1978
2026
Top citers, strongest first. 50 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
Hill v. United States
there is no doubt that the statute could tax salaries to those who earned them .
discussed
Cited as authority (rule)
Para Pierce Aldrich v. United States
In those cases the Supreme Court saw the issue as one involving the allocation of income among members of the family for the purpose of reducing taxes, i. e., income splitting; the problem was the same as that involved in Lucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 1930, and Helvering v. Clifford, 309 U.S. 331 , 60 S.Ct. 554 , 84 L.Ed. 788 (1940).
cited
Cited "see"
Polowniak v. Commissioner
See Lucas v. Earl , 281 U.S. 111 , 114-115 , 50 S. Ct. 241 , 74 L.
cited
Cited "see"
Estes v. Comm'r
See Lucas v. Earl , 281 U.S. 111 , 114-115 , 50 S. Ct. 241 , 74 L.
discussed
Cited "see"
Martin G. Plotkin v. Commissioner of IRS
See Lucas v. Earl, 281 U.S. 111, 114-15 , 50 S.Ct. 241, 241 , 74 L.Ed. 731 (1930) (holding that income is taxable to the taxpayer who earns it, and the tax cannot “be escaped by anticipatory arrangements and contracts however skillfully devised to prevent the salary when paid from vesting even for a second in the man who earned it”). 4 In light of the foregoing, and upon our review of the record and consideration of the parties’ briefs, we affirm the order of the Tax Court as to Plotkin’s tax deficiencies for the years 1991 through 1995.
cited
Cited "see"
Old Farms Associates v. Commissioner of Revenue Services
See Lucas v. Earl, 281 U.S. 111, 114-15 , 50 S. Ct. 241 , 74 L.
cited
Cited "see"
David A. Raymond and Lori Raymond v. United States
See Lucas v. Earl, 281 U.S. 111, 114-15 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930); Horst, 311 U.S. at 119-20 , 61 S.Ct. 144 .
discussed
Cited "see"
Porter v. United States Agency for International Development
See Lucas v. Earl, 281 U.S. 111, 114-15 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930) (refusing to permit taxpayer to evade taxes through “anticipatory arrangements and contracts however skillfully devised to prevent the [income] ... from vesting even for a second in the [taxpayer] who earned it.”). *155 Applying this doctrine, the IRS maintains that a successful plaintiff in a civil action who has agreed to pay a portion of a damages award to her lawyer as a contingent fee may not evade the tax on the full award simply because a portion of that award has been “assigned” (via the contingency ag…
cited
Cited "see"
Raymond v. United States
See id., 281 U.S. at 113-14 , 50 S.Ct. 241 ; Horst, 311 U.S. at 114 , 61 S.Ct. 144 ; see also Comm’r v. Sunnen, 333 U.S. 591, 602-03 , 68 S.Ct. 715 , 92 L.Ed. 898 (1948).
discussed
Cited "see"
Holt v. New Mexico Department of Taxation & Revenue
See Lucas v. Earl, 281 U.S. 111, 114 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930) (concluding that, based on an earlier version of the federal tax code, “[t]here is no doubt that the statute could tax salaries to those who earned them”); Howbert, 231 U.S. at 415 , 34 S.Ct. 136 (noting that “the earnings of the human brain and hand when unaided by capital” are treated as income). {20} The New Mexico Legislature has imposed a tax “upon the net income of every resident individual and upon the net income of every nonresident individual employed or engaged in the transaction of business in, into …
cited
Cited "see"
Young v. Commissioner IRS
See Lucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930).
discussed
Cited "see"
Securities & Exchange Commission v. Bilzerian
See Lucas v. Earl, 281 U.S. 111, 114-15 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930) (holding that the predecessor tax statute taxed salaries “to those who earned them” and that “the tax could not be escaped by anticipatory arrangements and contracts however skillfully devised.”); United States v. Basye, 410 U.S. 441, 450 , 93 S.Ct. 1080 , 35 L.Ed.2d 412 (1973) (“The principle of Lucas v. Earl, that he who earns income may not avoid taxation through anticipatory arrangements no matter how clever or subtle, has been repeatedly invoked by this Court and stands today as a cornerstone of our gra…
discussed
Cited "see"
Franklin P. Coady Nona Coady v. Commissioner of Internal Revenue
See Lucas v. Earl, 281 U.S. 111, 114-15 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930) (“There is no doubt that the [Revenue Act] could tax salaries to those who earned them and provide that the tax could not be escaped by anticipatory arrangements and contracts however skillfully devised to prevent the salary when paid from vesting even for a second in the man who earned it.”). “[T]he rule that income is not taxable until realized has never been taken to mean that the taxpayer, even on the cash receipts basis, who has fully enjoyed the benefit of the economic gain represented by his right to rece…
cited
Cited "see"
Michael Ferguson, Valene Ferguson, Roger N. Ferguson and Sybil Ferguson v. Commissioner of Internal Revenue
See Lucas v. Earl, 281 U.S. 111, 115 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930).
discussed
Cited "see"
Cole v. Barlar Enterprises, Inc.
See Lucas v. Earl, 281 U.S. 111, 114-15 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930) ("There is no doubt that the statute could tax salaries to those who earned them and provide that the tax could not be escaped by anticipatory arrangements and contracts however skillfully devised to prevent the salaiy from vesting even for a second in the man who earned it.”)
cited
Cited "see"
Greene v. United States
See Lucas v. Earl, 281 U.S. 111, 114-15 , 50 S.Ct. 241, 241 , 74 L.Ed. 731 (1930).
discussed
Cited "see"
Maxine T. Grimm v. Commissioner of Internal Revenue
See Lucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930); Helvering v. Horst, 311 U.S. 112 , 61 S.Ct. 144 , 85 L.Ed. 75 (1940); Ross v. Commissioner, 169 F.2d 483 (1st Cir.1948) (doctrine of constructive receipt treats as taxable to cash basis taxpayer income not yet reduced to possession but nevertheless controlled by the taxpayer); Treas.Reg. § 1.451-2(a) (“Income although not actually reduced to a taxpayer’s possession is constructively received by him in the tax *1167 able year during which it is credited to his account, set apart for him, or otherwise made available_”).
discussed
Cited "see"
Comeaux v. United States
See Lucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930); Granzow v. Commissioner of Internal Revenue, 739 F.2d 265 (7th Cir.1984) and Lonsdale v. Commissioner, 661 F.2d 71 (5th Cir.1981).
discussed
Cited "see"
Cone v. The State Bar Of Florida
See McLucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930) 9 Appellant also argues that, as in United States v. Causby, 328 U.S. 256 , 66 S.Ct. 1062 , 90 L.Ed. 1206 (1946), the fact that the government makes use of private property in a way that the owner could not use it does not mean that there is no taking.
discussed
Cited "see"
Cone ex rel. Estate of Glaeser v. State Bar of Florida
See McLucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930). .Appellant also argues that, as in United States v. Causby, 328 U.S. 256 , 66 S.Ct. 1062 , 90 L.Ed. 1206 (1946), the fact that the government makes use of private property in a way that the owner could not use it does not mean that there is no taking.
discussed
Cited "see"
Hailey v. Yellow Freight System, Inc.
See Auglaize Box Board Co. v. Kansas City Fibre Box Co., 35 F.2d 822, 823 (6th Cir.1929), cert. den., 281 U.S. 730 , 50 S.Ct. 247 , 74 L.Ed. 1147 (1930); and see also Meekison v. Groschner, 153 Ohio St. 301 , 91 N.E.2d 680, 682-83 (1950).
cited
Cited "see"
United States v. Gerald J. Landsberger
See Lucas v. Earl, 281 U.S. 111, 115 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930).
cited
Cited "see"
United States v. Landsberger
See Lucas v. Earl, 281 U.S. 111, 115 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930).
discussed
Cited "see"
H. David Boyter and Angela M. Boyter v. Commissioner of Internal Revenue Service
(2×)
See Lucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930); and Helvering v. Eubank, 311 U.S. 122 , 61 S.Ct. 149 , 85 L.Ed. 81 (1940) (preventing the deflection by a husband to a wife of a part of his future earnings; and preventing deflection of earnings from services previously rendered.) Nevertheless, Congress through the years responded to a variety of problems on an ad hoc basis, and we now have still another problem, the “marriage penalty.” For a good introduction to the problem of the marriage penalty, see Gerzog, “The Marriage Penalty: The Working Couple’s Dilemma,”…
cited
Cited "see"
United States v. Robert R. Romero
See Lucas v. Earl, 281 U.S. 111, 114-15 , 50 S.Ct. 241 , 74 L.Ed. 731 (1930); Roberts v. Commissioner, 176 F.2d 221, 225 (9th Cir. 1949); 26 U.S.C. § 61 (1976).
cited
Cited "see"
First Security Bank of Utah, N. A. v. Commissioner
See Lucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 .
cited
Cited "see"
First Security Bank of Utah, N. A. v. Commissioner of Internal Revenue, First Security Bank of Idaho, N. A. v. Commissioner of Internal Revenue, First Security Company v. Commissioner of Internal Revenue
See Lucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 .
discussed
Cited "see"
Commissioner of Internal Revenue v. Gregory Run Coal Co. Commissioner of Internal Revenue v. Vincent. Commissioner of Internal Revenue v. J. E. Vincent Co., Inc. (Two Cases). B. H. Swaney & Sons, Inc. v. Commissioner of Internal Revenue
See Lucas v. Ear, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 ; Helvering v. Clifford, 309 U.S. 331 , 60 S.Ct. 554 , 84 L.Ed. 788 ; Helvering v. Horst, 311 U.S. 112 , 61 S.Ct. 144 , 85 L.Ed. 75 ; Helvering v. Eubank, 311 U.S. 122 , 61 S.Ct. 149 , 85 L.Ed. 81 ; Harrison v. Schaffner, 312 U.S. 579 , 61 S.Ct. 759 , 85 L.Ed. 1055 .
discussed
Cited "see"
Commissioner v. Gregory Run Coal Co.
See Lucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 ; Helvering v. Clifford, 309 U.S. 331 , 60 S.Ct. 554 , 84 L.Ed. 788 ; Helvering v. Horst, 311 U.S. 112 , 61 S.Ct. 144 , 85 L.Ed. 75 ; Helvering v. Eubank, 311 U.S. 122 , 61 S.Ct. 149 , 85 L.Ed. 81 ; Harrison v. Schaffner, 312 U.S. 579 , 61 S.Ct. 759 , 85 L.Ed. 1055 .
examined
Cited "see"
Choctaw and Chickasaw Nations v. Seitz
(3×)
See State of Oklahoma v. State of Texas, 281 U.S. 109, 694 , 50 S.Ct. 247 , 74 L.Ed. 731, 1122 .
discussed
Cited "see"
White v. Fitzpatrick, Collector of Internal Revenue
(2×)
See Lucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 ; Helvering v. Horst, 311 U.S. 112 , 61 S.Ct. 144 , 85 L.Ed. 75 ; Helvering v. Eubank, 311 U.S. 122 , 61 S.Ct. 149 , 85 L.Ed. 81 .
cited
Cited "see"
City of Omaha v. Glissmann
See, Fitzgerald v. Merard Holding Co., Inc., 110 Conn. 130 , 147 A. 513 , certiorari denied, 281 U. S. 732 , 50 S. Ct. 247 , 74 L.
cited
Cited "see"
Girard Trust Co. v. United States
See Lucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 ; Helvering v. Horst, 311 U.S. 112 , 61 S.Ct. 144 , 85 L.Ed. 75 , 131 A.L.R. 655 .
discussed
Cited "see"
Farmers Cooperative Co. v. Birmingham
See Lucas v. Earl, 1930, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed., 731 ; Shelley et al. v. Commissioner, 1943, 2 T.C. 62 , and other cases having to do with anticipatory assignments of income and trust agreements covering income to be earned in the future, cited supra, If the self-imposed obligation of a cooperative to distribute its earnings as a patronage dividend is regarded as being a valid one and as not falling within the scope of those decisions negativing the efficacy for federal income tax purposes of anticipatory assignments of income, then by virtue of such obligation the cooperative …
cited
Cited "see"
Daine v. Commissioner of Internal Revenue
See Lucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 .
discussed
Cited "see"
Overton v. Commissioner of Internal Revenue
See Lucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 ; Helvering v. Horst, 311 U.S. 112 , 61 S.Ct. 144 , 85 L.Ed. 75 , 131 A.L.R. 655 ; Helvering v. Eubank, 311 U.S. 122 , 61 S.Ct. 149 , 85 L.Ed. 81 ; Harrison v. Schaffner, 312 U.S. 579 , 61 S.Ct. 759 , 85 L.Ed. 1055 ; Commissioner v. Tower, 327 U.S. 280 , 66 S.Ct. 532 , 90 L.Ed. 670 ; Lusthaus v. Commissioner, 327 U.S. 293 , 66 S.Ct. 539 , 90 L.Ed. 679 ; Hyman v. Nunan, 2 Cir., 143 F.2d 425 .
cited
Cited "see"
Commissioner v. Tenney
See Lucas v. Earl, 281 U.S. 111 , 50 S.Ct. 241 , 74 L.Ed. 731 ; Burnet v. Leininger, 285 U.S. 136 , 52 S.Ct. 345 , 76 L.Ed. 665 .
discussed
Cited "see"
VASQUEZ
See the three seminal opinions cited by the majority ( slip op. p. 27 ) -- Lucas v. Earl, 281 U.S. 111 , 74 L.
Retrieving the full opinion text from the archive…
Oklahoma
v.
Texas; United States, Intervener
v.
Texas; United States, Intervener
6, original.
Supreme Court of the United States.
Mar 17, 1930.
[*110] Per Curiam.
On consideration of the report dated July 16, 1929, of Samuel S. Gannett, Commissioner, heretofore designated to run, locate and mark the boundary between the State of Oklahoma and the State of Texas along the true 100th meridian of longitude west from Greenwich as determined by the decree of January 3, 1927 (273 U. S. 93), modified by the decree of March 5, 1928 (276 U. S. 596), showing that he has run, located and marked such boundary;
And no objection or exception to such report being presented, and the time therefor having expired;
It is now adjudged, ordered and decreed as follows:
1. The said report is in all things confirmed.
2. The boundary line delineated and set forth in said report and on the accompanying maps is established and declared to be the true boundary between the States of Texas and Oklahoma along said meridian.
3. The clerk of this Court shall transmit to the Chief Magistrates of the States of Texas and Oklahoma and the Secretary of the Interior copies of this decree, duly authenticated under the seal of this Court, together with copies of said report and of the accompanying maps.
4. As it appears that the said Commissioner has completed his work conformably to said decrees, he is hereby discharged.
5. The clerk of this Court shall distribute and deliver to the Chief Magistrates of the States of Texas and Oklahoma and the Secretary of the Interior all copies of the said report made by the Commissioner, with the accom[*111] panying maps, now in the clerk’s hands, save that he shall retain twenty copies of each for purposes of certification and other needs that may arise in his office.