United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volumen300United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1936 |
Dentro del libro
Resultados 1-5 de 60
Página 5
... income notwithstanding assignments previously made by him , and basing . this conclusion upon the ground that , under the local law , the trust was a spendthrift trust giving the beneficiary no power to assign , -held inapplicable as ...
... income notwithstanding assignments previously made by him , and basing . this conclusion upon the ground that , under the local law , the trust was a spendthrift trust giving the beneficiary no power to assign , -held inapplicable as ...
Página 6
... income tax liability is attached to ownership . P. 11 . 5. Provisions of the Revenue Acts ( 1921 , § 219 ( a ) ( d ) ; 1924 and 1926 , § 219 ( a ) ( b ) ; 1928 , § 162 ( a ) ( b ) ) imposing upon the beneficiary of a trust liability for ...
... income tax liability is attached to ownership . P. 11 . 5. Provisions of the Revenue Acts ( 1921 , § 219 ( a ) ( d ) ; 1924 and 1926 , § 219 ( a ) ( b ) ; 1928 , § 162 ( a ) ( b ) ) imposing upon the beneficiary of a trust liability for ...
Página 7
... income was to be paid to the donor's widow during her life . His son , the petitioner Edward Tyler Blair , was to receive the other one - half and , after the death of the widow , the whole of the net income during his life . In 1923 ...
... income was to be paid to the donor's widow during her life . His son , the petitioner Edward Tyler Blair , was to receive the other one - half and , after the death of the widow , the whole of the net income during his life . In 1923 ...
Página 8
... income was still taxable to the petitioner upon the ground that his interest was not attached to the corpus of the estate and that the income was not subject to his disposition until he received it . Commissioner v . Blair , 83 F. ( 2d ) ...
... income was still taxable to the petitioner upon the ground that his interest was not attached to the corpus of the estate and that the income was not subject to his disposition until he received it . Commissioner v . Blair , 83 F. ( 2d ) ...
Página 11
... income under the federal income tax act . That is a federal question . Our decisions in Lucas V. Earl , 281 U. S. 111 , and Burnet v . Leininger , 285 U. S. 136 , are cited . In the Lucas case the question was whether an attorney was ...
... income under the federal income tax act . That is a federal question . Our decisions in Lucas V. Earl , 281 U. S. 111 , and Burnet v . Leininger , 285 U. S. 136 , are cited . In the Lucas case the question was whether an attorney was ...
Contenido
xxxvi | |
xxxviii | |
xlii | |
xliii | |
xlv | |
liv | |
19 | |
25 | |
225 | |
238 | |
239 | |
244 | |
257 | |
303 | |
322 | |
336 | |
35 | |
36 | |
50 | |
62 | |
68 | |
80 | |
101 | |
111 | |
129 | |
137 | |
182 | |
184 | |
191 | |
194 | |
203 | |
207 | |
345 | |
347 | |
348 | |
363 | |
381 | |
392 | |
429 | |
498 | |
510 | |
517 | |
559 | |
618 | |
676 | |
680 | |
686 | |
Otras ediciones - Ver todas
Términos y frases comunes
action affirmed amended amount application assignments association authority Bank bill Board bond brief carrier cause CERTIORARI charge Circuit Court claim Commerce Commission common Company Congress Constitution contract Court of Appeals debt decision decree defendant deposit determined directed dismissed District Court duty effect employees enforcement entry equity evidence exercise existing fact federal field filed findings granted held income Insurance interest issued judgment June jurisdiction JUSTICE land legislation liability limited loan March meaning ment obligation operation Opinion owners Pacific paid parties payment person petition petitioner pipe plaintiff present proceedings production provisions question Railroad rates reasonable received record regulation relation remedy representative respect respondent reversed rule secured shares Shipping Stat statute suit Supp supra surety Texas tion Title trust United validity York
Pasajes populares
Página 103 - It is a maxim, not to be disregarded, that general expressions, in every opinion, are to be taken in connection with the case in which those expressions are used. If they go beyond the case, they may be respected, but ought not to control the judgment in a subsequent suit, when the very point is presented for decision.
Página 364 - Not only, therefore, can there be no loss of separate and independent autonomy to the States, through their union under the Constitution, but it may be not unreasonably said that the preservation of the States, and the maintenance of their governments, are as much within the design and care of the Constitution as the preservation of the Union and the maintenance of the National government. The Constitution, in all its provisions, looks to an indestructible Union, composed of indestructible States.
Página 439 - Congress is drawn in question, and even if a serious doubt of constitutionality is raised, it is a cardinal principle that this Court will first ascertain whether a construction of the statute is fairly possible by which the question may be avoided.
Página 199 - ... shall be held individually responsible, equally and ratably, and not one for another, for all contracts, debts, and engagements of such association to the extent of the amount of their stock therein at the par value thereof, in addition to the amount invested in such shares...
Página 334 - That (a) every provision contained in or made with respect to any obligation which purports to give the obligee a right to require payment in gold or a particular kind of coin or currency, or in an amount in money of the United States measured thereby...
Página 241 - The controversy must be definite and concrete, touching the legal relations of parties having adverse legal interests. It must be a real and substantial controversy admitting of specific relief through a decree of a conclusive character as distinguished from an opinion advising what the law would be upon a hypothetical state of facts.
Página 538 - It shall be the duty of all carriers, their officers, agents, and employees to exert every reasonable effort to make and maintain agreements concerning rates of pay, rules, and working conditions, and to settle all disputes, whether arising out of the application of such agreements or otherwise, in order to avoid any interruption to commerce or to the operation of any carrier growing out of any dispute between the carrier and the employees thereof.
Página 303 - To make or give any undue or unreasonable preference or advantage to any particular person, locality, or description of traffic in any respect whatsoever, or to subject any particular person, locality, or description of traffic to any undue or unreasonable prejudice or disadvantage in any respect whatsoever.
Página 338 - Every obligation, heretofore or hereafter incurred, whether or not any such provision is contained therein or made with respect thereto, shall be discharged upon payment, dollar for dollar, in any coin or currency which at the time of payment is legal tender for public and private debts.
Página 395 - Though limitations upon personal and contractual rights may be removed by legislation, there is that in her disposition and habits of life which will operate against a full assertion of those rights. She will still be where some legislation to protect her seems necessary to secure a real equality of right.