| dbo:abstract | - Schlude v. Commissioner, 372 U.S. 128 (1963), is a decision by the United States Supreme Court in which the Court held that, under the accrual method, taxpayers must include as income in a particular year advance payments by way of cash, negotiable notes, and contract installments falling due but remaining unpaid during that year. In doing so, the Court tossed aside the matching principle in favor of the . (en)
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| dbp:case | - Schlude v. Commissioner, (en)
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| dbp:fullname | - Schlude, et ux. v. Commissioner of Internal Revenue (en)
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| dbp:holding | - Under the accrual method, taxpayers must include as income in a particular year advance payments by way of cash, negotiable notes, and contract installments falling due but remaining unpaid during that year. (en)
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| dbp:joindissent | - Douglas, Harlan, Goldberg (en)
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| dbp:joinmajority | - Warren, Black, Clark, Brennan (en)
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| dbp:litigants | - Schlude v. Commissioner (en)
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| rdfs:comment | - Schlude v. Commissioner, 372 U.S. 128 (1963), is a decision by the United States Supreme Court in which the Court held that, under the accrual method, taxpayers must include as income in a particular year advance payments by way of cash, negotiable notes, and contract installments falling due but remaining unpaid during that year. In doing so, the Court tossed aside the matching principle in favor of the . (en)
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| rdfs:label | - Schlude v. Commissioner (en)
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| foaf:name | - (en)
- Schlude, et ux. v. Commissioner of Internal Revenue (en)
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