Taxation of income in the United States has been practised since colonial times. ... A 1894 statute was ruled unconstitutional in the case of Pollock v. .... provision, and the law actually passed without the signature of President Grover Cleveland. .... Macomber, in which the U.S. Supreme Court addressed the taxability of a ...


Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), affirmed on rehearing, 158 U.S. 601 (1895), was a landmark case of the Supreme Court of the ...


holding that income is not realized unless it “is available for actual distribution”


Eisner v. Macomber, 252 U. S. 189, 207, 40 Sup. Ct. 189, 193 (64 L. Ed. 521), ... Cleveland, Cincinnati, Chicago & St. Louis Railway Co., 247 U. S. 195, 38 Sup.


Assistant Professor of Law, Cleveland-Marshall College of Law. I would like to ..... Eisner v. Macomber,21 decided by the Supreme Court a year before the.


U.S. Supreme Court. Weiss v. Stearn, 265 U.S. 242 (1924). Weiss v. Stearn. Nos. 262 and 263. Argued April 30, 1924. Decided May 26, 1924. 265 U.S. 242.


Frank Gair Macomber, Boston, MA, sold to the Cleveland Museum of Art ... A Catalogue of the Collection of Arms & Armor Presented to the Cleveland Museum of ...


standard that emerged from Cottage Savings, the transaction in Weiss v. .... after Macomber, where the Court treated realization as a constitutional mandate. .... National Acme Manufacturing Company . . . to the Cleveland Trust Company, as.


May 18, 2019 ... Macomber High School became the first Toledo public school to win a state .... 1 vs. No. 5 showdown in February between the Macmen and rival Scott, ... They trailed by 12 to Cleveland St. Joseph in the championship game ...