INTRODUCTION TO TAX SCHOOL Top 100 Cases Glenshaw Glass Co. v. U.S., 348 U.S. 426 (1955) © Steven J. Willis 2006

Glenshaw Glass Co. v. U.S., 348 U.S. 426 (1955) Glenshaw Glass is famous for important propositions: © Steven J. Willis 2006

Glenshaw Glass Co. v. U.S., 348 U.S. 426 (1955) The famous language of the Doctrine. © Steven J. Willis 2006

Glenshaw Glass Co. v. U.S., 348 U.S. 426 (1955) FACTS: ISSUE: HOLDING: © Steven J. Willis 2006

Glenshaw Glass Co. v. U.S., 348 U.S. 426 (1955) To summarize: When you hear of “Glenshaw Glass ,” you should think of: The Claim of Right Doctrine You should also associate the case with transactional accounting and the notion that every year stands alone. Ideally, you would also associate the case with Burnet v. Sanford & Brooks, 282 U.S. 359 (1931) U.S. v. Lewis, 340 U.S. 590 (1951). © Steven J. Willis 2006