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Income Tax Keyed to Graetz
Eisner v. Macomber
Citation:252 U.S. 189 (1920)
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- The Brief Prologue provides necessary case brief introductory information and includes:
- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
- Case Key Terms, Acts, Doctrines, etc.: A case specific Legal Term Dictionary.
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- Brief Facts: A Synopsis of the Facts of the case.
- Rule of Law: Identifies the Legal Principle the Court used in deciding the case.
- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
Macomber owned 2,200 shares in Standard Oil of California in 1916. That year, the company issued a pro rata dividend of additional stock equal to 50% of the outstanding shares. Macomber’s stock increased to 3,300 but her proportionate interest in the company remained the same.
- Issue(s): Lists the Questions of Law that are raised by the Facts of the case.
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- Reasoning and Analysis: Identifies the chain of argument(s) which led the judges to rule as they did.
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- Policy: Identifies the Policy if any that has been established by the case.
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