Glass v. Oeder

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that “[a]lthough the corporation is a separate legal entity, because subchapter S was elected, its income for purposes of federal and Indiana taxation is attributable to” the shareholder-parent
• holding that father’s rent-free living arrangement was a proper basis for imputing income
• affirming the trial court’s decision to impute income to the father on the basis that he lived rent-free in his family home, which resulted in reduced living expenses and freed up money for support of the children
• “Glass’ rent-free living arrangement provides him with a lower living cost that presumably frees up money for the support of his children and was a proper basis for the trial court to impute income”
• trial court correctly imputed income based on rent-free living arrangement
• imputing the presumed monthly rental value of the home

Source: CourtListener parenthetical corpus (CC0).