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The Supreme Court decision in Commr. v. Glenshaw Glass Co. (1955) defines income as any undeniable accession to wealth that is clearly realized by the taxpayer and over which the taxpayer has complete dominion.

the verdict
SUPPORTED
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Recorded sources
3 sources for · 0 against

Counts group repeated records of the same source within each side. They do not measure evidence strength or source independence.

AS REPORTEDno primary record reached; this is what the reporting says

Is it true that the Supreme Court decision in Commr. v. Glenshaw Glass Co. (1955) defines income as any undeniable accession to wealth that is clearly realized by the taxpayer and over which the taxpayer has complete dominion?

Yes. The Supreme Court decision in Commissioner v. Glenshaw Glass Co. indeed established that taxable income encompasses any undeniable accession to wealth, clearly realized, and subject to the taxpayer's complete dominion.

Verdict: SUPPORTED · 3 sources for, 0 against · Last checked

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Evidence for · 3
Wikipedia: Commissioner v. Glenshaw Glass Co.
Reference article covering this claim directly
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Wikipedia: Commissioner v. Glenshaw Glass Co.. (n.d.). Wikipedia. https://en.wikipedia.org/wiki/Commissioner_v._Glenshaw_Glass_Co.

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More for · 2
Wikibooks: Wikibooks: US Income Tax/Income
States Glenshaw Glass established income as any undeniable accession to wealth, clearly realized, with complete dominion.
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Wikibooks: Wikibooks: US Income Tax/Income. (n.d.). Wikibooks. https://en.wikibooks.org/wiki/US_Income_Tax/Income

Wikibooks: Wikibooks: US Income Tax/Printable version
Confirms Glenshaw Glass established the definition of income quoted in the claim.
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Wikibooks: Wikibooks: US Income Tax/Printable version. (n.d.). Wikibooks. https://en.wikibooks.org/wiki/US_Income_Tax/Printable_version

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