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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Page 21
... held to be subject to local taxa- tion . Coe v . Errol , 116 U.S. 517 ; Bacon v . Illinois , 227 U.S. 504 ; General Oil Co. v . Crain , 209 U.S. 211 ; Susque- hanna Coal Co. v . South Amboy , 228 U.S. 665 , 669 ; Min- nesota v . Blasius ...
... held to be subject to local taxa- tion . Coe v . Errol , 116 U.S. 517 ; Bacon v . Illinois , 227 U.S. 504 ; General Oil Co. v . Crain , 209 U.S. 211 ; Susque- hanna Coal Co. v . South Amboy , 228 U.S. 665 , 669 ; Min- nesota v . Blasius ...
Page 33
... held that the proceeding was ex parte until it reached the county court ; but thereafter became a controversy inter partes , and the court's action in determining all questions in relation to the tax was not merely administrative , but ...
... held that the proceeding was ex parte until it reached the county court ; but thereafter became a controversy inter partes , and the court's action in determining all questions in relation to the tax was not merely administrative , but ...
Page 36
... held not to have been collusive . P. 45 . 4. Retention by the income beneficiaries of the excess paid them by the trustee , under an agreement with the possible remaindermen permitting substitution of promissory notes , held not to have ...
... held not to have been collusive . P. 45 . 4. Retention by the income beneficiaries of the excess paid them by the trustee , under an agreement with the possible remaindermen permitting substitution of promissory notes , held not to have ...
Page 37
... held in trust , including ( 4 ) Income which is to be distributed to the beneficiaries periodically , whether or not at regular intervals , and the income col- lected by a guardian of an infant to be held or distributed as the court may ...
... held in trust , including ( 4 ) Income which is to be distributed to the beneficiaries periodically , whether or not at regular intervals , and the income col- lected by a guardian of an infant to be held or distributed as the court may ...
Page 40
... held for future distribution , income to be distributed periodically to beneficiaries , and income received by a guardian , to be held or distributed as the court may direct , is included in the taxable income of the estate or trust ...
... held for future distribution , income to be distributed periodically to beneficiaries , and income received by a guardian , to be held or distributed as the court may direct , is included in the taxable income of the estate or trust ...
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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.