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 59
Page 27
... distribution , com- pelling the executor to maintain large cash reserves at a low rate of interest to cover a possible Pennsylvania tax and costs of litigation ; and also that the threatened tax constitutes a possible lien and a cloud ...
... distribution , com- pelling the executor to maintain large cash reserves at a low rate of interest to cover a possible Pennsylvania tax and costs of litigation ; and also that the threatened tax constitutes a possible lien and a cloud ...
Page 35
... distribution , are distributable during the tax year to benefi- ciaries , are specified in the fiduciary's return ... distributions to * Pursuant to stipulation , the decisions in the following cases are reversed on the authority of this ...
... distribution , are distributable during the tax year to benefi- ciaries , are specified in the fiduciary's return ... distributions to * Pursuant to stipulation , the decisions in the following cases are reversed on the authority of this ...
Page 36
... distribution " of the income within the meaning of § 219 ( d ) of the Revenue Act of 1921. Pp . 43 , 45 . 3. Proceedings in a state court resulting in such a decree , held not to have been collusive . P. 45 . 4. Retention by the income ...
... distribution " of the income within the meaning of § 219 ( d ) of the Revenue Act of 1921. Pp . 43 , 45 . 3. Proceedings in a state court resulting in such a decree , held not to have been collusive . P. 45 . 4. Retention by the income ...
Page 37
... distribution , is distributable to such beneficiary , whether distributed or not , . . . " In the belief that these provisions warranted his action , the Commissioner of Internal Revenue increased the in- come shown on the petitioner's ...
... distribution , is distributable to such beneficiary , whether distributed or not , . . . " In the belief that these provisions warranted his action , the Commissioner of Internal Revenue increased the in- come shown on the petitioner's ...
Page 38
... distributions of income in this estate in the years 1918-1920 was tested by certain of the beneficiaries . Whitcomb v . Blair , 58 App.D.C. 104 ; 25 F. ( 2d ) 528 ; Appeal of Louise P. V. Whitcomb , 4 B.T.A. 80. It was held in those ...
... distributions of income in this estate in the years 1918-1920 was tested by certain of the beneficiaries . Whitcomb v . Blair , 58 App.D.C. 104 ; 25 F. ( 2d ) 528 ; Appeal of Louise P. V. Whitcomb , 4 B.T.A. 80. It was held in those ...
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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.