United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volume 291United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1934 - Courts |
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Results 1-5 of 97
Page 56
... February , 1921 , the taxpayer signed and filed a waiver of any statutory period of limitation as to the assessment and collection of the tax for the calendar year 54 Opinion of the Court . 1917. It did this 56 OCTOBER TERM , 1933 .
... February , 1921 , the taxpayer signed and filed a waiver of any statutory period of limitation as to the assessment and collection of the tax for the calendar year 54 Opinion of the Court . 1917. It did this 56 OCTOBER TERM , 1933 .
Page 57
... February , 1923. The waiver on its face had no limit in respect of time , but under a regulation adopted in April , 1923 , it spent its force on April 1 , 1924 , unless continued or renewed . In February , 1923 , the taxpayer signed a ...
... February , 1923. The waiver on its face had no limit in respect of time , but under a regulation adopted in April , 1923 , it spent its force on April 1 , 1924 , unless continued or renewed . In February , 1923 , the taxpayer signed a ...
Page 64
... February 19 , 1923 , which covers the year ending July 31 , 1917 , as well as the year after . The inference , therefore , is legitimate that the second of the two waivers is the one that the Commissioner had in view when he wrote this ...
... February 19 , 1923 , which covers the year ending July 31 , 1917 , as well as the year after . The inference , therefore , is legitimate that the second of the two waivers is the one that the Commissioner had in view when he wrote this ...
Page 163
... February 28 , 1913 , is taxable ; and , for the purposes of the Act , every distribution is regarded as made from the most recently accumulated profits to the extent that they have accumulated since that date ; but profits accumulated ...
... February 28 , 1913 , is taxable ; and , for the purposes of the Act , every distribution is regarded as made from the most recently accumulated profits to the extent that they have accumulated since that date ; but profits accumulated ...
Page 164
... February 28 , 1913 ; but any earnings or profits accumulated or increase in value of property accrued prior to March 1 , 1913 , may be distributed exempt from the tax , after the earnings and profits accumulated since February 28 , 1913 ...
... February 28 , 1913 ; but any earnings or profits accumulated or increase in value of property accrued prior to March 1 , 1913 , may be distributed exempt from the tax , after the earnings and profits accumulated since February 28 , 1913 ...
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action affirmed amount appellee applied Argument assets Assn Attorney authority bankruptcy beneficiaries bond Brian Holland Circuit Court Circuit denied claim clause Clayton Act Commission Commissioner Commonwealth Congress Constitution contract Corp corporation Court of Appeals decision defendant Delaware delivered the opinion deposits dissenting District Court dividend due process effect evidence February February 19 Federal Trade Comm'n Federal Trade Commission filed Fourteenth Amendment held Helvering holding company Illinois income interest interstate commerce judge judgment jurisdiction jury JUSTICE legislative liability Lumber March March 19 Marvin Smith ment Messrs milk National Bank Ohio paid payment Petition for writ petitioner Pigeon River plaintiff pledge privilege provisions Q. R. Co question reason refund Reported respondent rule Solicitor General Biggs Stat statute suit supra Supreme Court taxpayer Thalweg tion treaty trial Trust United waiver writ of certiorari
Popular passages
Page 524 - ... happiness and prosperity of its people, and to provide for its general welfare, by any and every act of legislation, which it may deem to be conducive to these ends; where the power over the particular subject, or the manner of its exercise is not surrendered or restrained, in the manner just stated, That all those powers which relate to merely municipal legislation, or what may perhaps, more properly be called internal police, are not thus surrendered or restrained; and that, consequently, in...
Page 213 - Provided, That no such employee who may be injured or killed shall be held to have been guilty of contributory negligence in any case where the violation by such common carrier of any statute enacted for the safety of employees contributed to the injury or death of such employee.
Page 462 - It is hereby declared to be the policy of Congress to promote, encourage, and develop water transportation, service, and facilities in connection with commerce of the United States, and to foster and preserve in full vigor both rail and water transportation.
Page 488 - Where before the expiration of the time prescribed in section 275 for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
Page 1 - That all levies, judgments, attachments, or other liens, obtained through legal proceedings against a person who is insolvent, at any time within four months prior to the filing of a petition in bankruptcy against him, shall be deemed null and void in case he is adjudged a bankrupt...
Page 222 - Section 3. This article shall be inoperative unless it shall have been ratified as an amendment to the Constitution by conventions in the several States, as provided in the Constitution, within seven years from the date of the submission hereof to the States by the Congress.
Page 503 - So far as the requirement of due process is concerned, and in the absence of other constitutional restriction, a State is free to adopt whatever economic policy may reasonably be deemed to promote public welfare, and to enforce that policy by legislation adapted to its purpose.
Page 503 - It is clear that there is no closed class or category of businesses affected with a public interest, and the function of courts in the application of the Fifth and Fourteenth Amendments is to determine in each case whether circumstances vindicate the challenged regulation as a reasonable exertion of governmental authority or condemn it as arbitrary or discriminatory. Wolff Packing Co. v. Court of Industrial Relations, 262 US 522, 535. The phrase "affected with a public interest...
Page 536 - affected with a public interest' can, in the nature of things, mean no more than that an industry, for adequate reason, is subject to control for the public good.
Page 148 - It being understood that all the water communications and all the usual portages along the line from Lake Superior to the Lake of the Woods, and also Grand Portage, from the shore of Lake Superior to the Pigeon River, as now actually used, shall be free and open to the use of the citizens and subjects of both countries.