Commissioner v. Glenshaw Glass Co.

Target entity: Commissioner v. Glenshaw Glass Co.
Context triple: [Helvering v. Bruun, relatedCase, Commissioner v. Glenshaw Glass Co.]

• A. NLRB v. Jones & Laughlin Steel Corp.
  NLRB v. Jones & Laughlin Steel Corp. is a landmark 1937 U.S. Supreme Court decision that upheld federal power to regulate labor relations, marking a major expansion of Congress’s authority over interstate commerce.
• B. Wards Cove Packing Co. v. Atonio
  Wards Cove Packing Co. v. Atonio is a 1989 U.S. Supreme Court case that narrowed the standards for proving employment discrimination under Title VII, prompting Congress to later revise those standards in the Civil Rights Act of 1991.
• C. United States v. Darby
  United States v. Darby is a 1941 U.S. Supreme Court case that upheld federal labor regulations under the Commerce Clause and marked a broad expansion of federal power over economic activity.
• D. Lochner v. New York
  Lochner v. New York is a landmark 1905 U.S. Supreme Court decision that struck down a state labor regulation and became emblematic of the era in which the Court used substantive due process to protect economic liberty and limit government regulation of business.
• E. Allied Structural Steel Co. v. Spannaus
  Allied Structural Steel Co. v. Spannaus is a 1978 U.S. Supreme Court case that limited state interference with private contracts by striking down a Minnesota pension law as violating the Constitution’s Contract Clause.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Commissioner v. Glenshaw Glass Co.
Target entity description: Commissioner v. Glenshaw Glass Co. is a landmark 1955 U.S. Supreme Court case that broadly defined "gross income" under the Internal Revenue Code to include punitive damages and other undeniable accessions to wealth.

• A. NLRB v. Jones & Laughlin Steel Corp.
  NLRB v. Jones & Laughlin Steel Corp. is a landmark 1937 U.S. Supreme Court decision that upheld federal power to regulate labor relations, marking a major expansion of Congress’s authority over interstate commerce.
• B. Wards Cove Packing Co. v. Atonio
  Wards Cove Packing Co. v. Atonio is a 1989 U.S. Supreme Court case that narrowed the standards for proving employment discrimination under Title VII, prompting Congress to later revise those standards in the Civil Rights Act of 1991.
• C. United States v. Darby
  United States v. Darby is a 1941 U.S. Supreme Court case that upheld federal labor regulations under the Commerce Clause and marked a broad expansion of federal power over economic activity.
• D. Lochner v. New York
  Lochner v. New York is a landmark 1905 U.S. Supreme Court decision that struck down a state labor regulation and became emblematic of the era in which the Court used substantive due process to protect economic liberty and limit government regulation of business.
• E. Allied Structural Steel Co. v. Spannaus
  Allied Structural Steel Co. v. Spannaus is a 1978 U.S. Supreme Court case that limited state interference with private contracts by striking down a Minnesota pension law as violating the Constitution’s Contract Clause.
• F. None of above. chosen