United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volume 317United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1943 - Courts |
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Results 6-10 of 67
Page 96
... Internal Revenue Code , § 800 et seq . 1 Chapter 709 , Laws of 1930 . 95 Opinion of the Court . Testatrix , a resident 96 OCTOBER TERM , 1942 .
... Internal Revenue Code , § 800 et seq . 1 Chapter 709 , Laws of 1930 . 95 Opinion of the Court . Testatrix , a resident 96 OCTOBER TERM , 1942 .
Page 97
... Internal Revenue Code - and in violation of the supremacy ( Art . VI , cl . 2 ) and the uniformity ( Art . I , § 8 , cl . 1 ) clauses of the Constitution . The importance of the question moved us to grant certiorari . We are of opinion ...
... Internal Revenue Code - and in violation of the supremacy ( Art . VI , cl . 2 ) and the uniformity ( Art . I , § 8 , cl . 1 ) clauses of the Constitution . The importance of the question moved us to grant certiorari . We are of opinion ...
Page 99
... Internal Revenue Code , to be discussed presently ) is con- firmed by § 812 ( d ) of the Code , dealing with charitable deductions , which recognizes that estate taxes may be pay- able in whole or in part out of certain bequests , etc ...
... Internal Revenue Code , to be discussed presently ) is con- firmed by § 812 ( d ) of the Code , dealing with charitable deductions , which recognizes that estate taxes may be pay- able in whole or in part out of certain bequests , etc ...
Page 102
... INTERNAL REVENUE , v . OHIO LEATHER CO . * CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SIXTH CIRCUIT . No. 40. Argued October 21 , 1942. Decided November 9 , 1942 . 1. A corporation claiming a credit under § 26 ( c ) ( 2 ) of the ...
... INTERNAL REVENUE , v . OHIO LEATHER CO . * CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SIXTH CIRCUIT . No. 40. Argued October 21 , 1942. Decided November 9 , 1942 . 1. A corporation claiming a credit under § 26 ( c ) ( 2 ) of the ...
Page 105
... earnings of the tax- able year be paid or irrevocably set aside within the tax- able year for the discharge of a debt . The Commissioner of Internal Revenue determined that the credits claimed should not be allowed , and assessed ...
... earnings of the tax- able year be paid or irrevocably set aside within the tax- able year for the discharge of a debt . The Commissioner of Internal Revenue determined that the credits claimed should not be allowed , and assessed ...
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317 U.S. Decisions action affirmed Agricultural alleged amended amicus curiae application Assistant Attorney Attorney General Clark authority Brandeis charged Circuit Court Circuit denied claim clause Comm'n Cong Congress Constitution contract Corp Court of Appeals criminal Decisions Denying Certiorari dissenting District Court domicile employees enemy ex rel federal Fifth Amendment Fifth Circuit forma pauperis forma pauperis granted Government Group Health habeas corpus Helvering income indictment interest INTERNAL REVENUE interstate commerce January 18 judgment jurisdiction jury JUSTICE Labor law of war leave to proceed lien marketing ment Messrs military commission Motion for leave Nevada November 9 October 12 offenses Ohio payment peti Petition for writ petitioner pro se proceed in forma proceedings question raisins Reported respondent Revenue Act rule Section Sewall Key Sherman Act Solicitor General Fahy Stat statute Supp supra Supreme Court tion tioner trial Trust United violation wheat writ of certiorari
Popular passages
Page 534 - labor dispute' includes any controversy concerning terms, tenure or conditions of employment, or concerning the association or representation of persons in negotiating, fixing, maintaining, changing, or seeking to arrange terms or conditions of employment, regardless of whether the disputants stand in the proximate relation of employer and employee.
Page 35 - Until a more complete code of the laws of war has been issued, the High Contracting Parties deem it expedient to declare that, in cases not included in the Regulations adopted by them, the inhabitants and the belligerents remain under the protection and the rule of the principles of the law of nations, as they result from the usages established among civilized peoples, from the laws of humanity, and from the dictates of the public conscience.
Page 408 - The liability of the owner of any vessel, whether American or foreign, for any embezzlement, loss, or destruction by any person of any property, goods, or merchandise shipped or put on board of such vessel, or for any loss, damage, or injury by collision, or for any act, matter, or thing, loss, damage, or forfeiture, done, occasioned, or incurred, without the privity or knowledge of such owner or owners...
Page xl - Those who won our independence believed that the final end of the State was to make men free to develop their faculties; and that in its government the deliberative forces should prevail over the arbitrary. They valued liberty both as an end and as a means. They believed liberty to be the secret of happiness and courage to be the secret of liberty.
Page 160 - includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from...
Page 282 - ... for the purpose of executing such scheme or artifice or attempting so to do, places in any post office or authorized depository for mail matter, any matter or thing whatever to be sent or delivered by the...
Page 252 - ... and to claimants the rights and remedies under the workmen's compensation law of any State...
Page 243 - Of all civil causes of admiralty and maritime jurisdiction, saving to suitors in all cases the right of a common-law remedy where the common law is competent to give it...
Page 511 - Columbia, within the jurisdiction of which the inquiry is carried on or within the jurisdiction of which said person guilty of contumacy or refusal to obey is found or resides or transacts business...
Page xlvii - This provision is made in a constitution intended to endure for ages to come, and consequently to be adapted to the various crises of human affairs.