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

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

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

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

5. 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