Name_____________________ Case Reviewed CIR v. Glenshaw Glass Co., 348 US 426 (1955) Facts The Commissioner of the Internal Revenue Service (IRS) obtained certiorari to litigate two independent cases with an identical issue. The issue is one of statutory interpretation of IRC § 22(a). The two defendants, Glenshaw Glass Co. and William Goldman Theatres, Inc. received $800,000 and $375,000, respectively, as settlements for recovery of gross income and punitive damages. Both the…
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