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 |
From inside the book
Results 1-5 of 98
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 ...
Other editions - View all
Common terms and phrases
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 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 surety taxpayer Thalweg tion treaty trial Trust United waiver writ of certiorari
Popular passages
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 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 105 - Even so, they are not of the very essence of a scheme of ordered liberty. To abolish them is not to violate a "principle of justice so rooted in the traditions and conscience of our people as to be ranked as fundamental.
Page 501 - 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 521 - But neither property rights nor contract rights are absolute ; for government cannot exist if the citizen may at will use his property to the detriment of his fellows, or exercise his freedom of contract to work them harm. Equally fundamental with the private right is that of the public to regulate it in the common interest.
Page 615 - In respect of any act or transaction of his in carrying on the business connected with such property, without the previous leave of the court in which euch receiver or manager was appointed...
Page 501 - 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 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.
Page 184 - ... there shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year...