Glenshaw

However the key issue here is the Glenshaw Glass Company case.

The Volokh Conspiracy » Debate on constitutionality of Obamacare 2010

More technical tax question – how is the tax imposed by the new law * not* on an “instance [] of [an] undeniable accession [] to wealth, clearly realized, and over which the taxpayer [has] complete dominion” under the Glenshaw Glass test?

The Volokh Conspiracy » Is the Health Care Mandate a Direct Tax? 2010

The [Shaler North Hills] [L]ibrary is letting [Phil] Breidenbach, 54, of Glenshaw and a handful of other patrons experiment with an Amazon Kindle, a hand-held device for reading online books.

February « 2010 « ResourceShelf 2010

The [Shaler North Hills] [L]ibrary is letting [Phil] Breidenbach, 54, of Glenshaw and a handful of other patrons experiment with an Amazon Kindle, a hand-held device for reading online books.

Libraries Embrace Digital Future with eBooks, Music, Video « ResourceShelf 2010

Scores of people took to the water of the Shaler Township community swimming pool in Glenshaw, Pa., as temperatures there hit the 90s.

No Relief for the Northeast 2010

In Pennsylvania, its border with Ecoregion 70b generally follows the contact between the noncarbonate Glenshaw and Casselman formations of the Conemaugh Group and the limestone-bearing Monongahela Group (Berg and others, 1980); it approximates the juncture of the Ultisols and Inceptisols of Ecoregion 70c and the base-saturated Alfisols of Ecoregion 70b (Cunningham and Ciolkosz, 1984).

Ecoregions of Delaware, Maryland, Pennsylvania, Virginia, and West Virginia (EPA) 2008

Circuit Holds § 104(a)(2) Unconstitutional Under 16th Amendment; Not All Receipts Constitute "Income" Under Glenshaw Glass (8/22/06)

Government Petitions for Rehearing En Banc in Murphy 2006

According to Murphy, the Supreme Court read the concept of “human capital” into the IRC in Glenshaw Glass....

D.C. Circuit Holds § 104(a)(2) Unconstitutional Under 16th Amendment; Not All Receipts Constitute "Income" Under Glenshaw Glass 2006

Perhaps the supreme court will say that the federal government can only tax income, within the limits of Macomber, Glenshaw and now Murphy, where as states can tax whatever they want.

Lederman on Murphy: Are All Non-Income Based Taxes Unconstitutional? 2006

According to Murphy, the Supreme Court read the concept of “human capital” into the IRC in Glenshaw Glass....

August 2006 2006