United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volumen325United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1946 |
Dentro del libro
Resultados 1-5 de 44
Página 103
... income tax where it was alleged that the defendant had deducted more than " reasonable " allowances for salaries . By construing the statute to require proof of bad faith we avoided the serious question which the rule of United States v ...
... income tax where it was alleged that the defendant had deducted more than " reasonable " allowances for salaries . By construing the statute to require proof of bad faith we avoided the serious question which the rule of United States v ...
Página 284
... income tax . Miss Helen R. Carloss , with whom Solicitor General Fahy , Assistant Attorney General Samuel O. Clark , Jr. , Mr. Sewall Key and Miss Helen Goodner were on the brief , for petitioner . Mr. Erwin N. Griswold , with whom Mr ...
... income tax . Miss Helen R. Carloss , with whom Solicitor General Fahy , Assistant Attorney General Samuel O. Clark , Jr. , Mr. Sewall Key and Miss Helen Goodner were on the brief , for petitioner . Mr. Erwin N. Griswold , with whom Mr ...
Página 288
... income tax deficiency assessment for 1937. The case is this . The estate of Edward T. Bedford , who died May 21 , 1931 , included 3,000 shares of cumulative pre- ferred stock ( par value $ 100 ) of Abercrombie & Fitch Company . Pursuant ...
... income tax deficiency assessment for 1937. The case is this . The estate of Edward T. Bedford , who died May 21 , 1931 , included 3,000 shares of cumulative pre- ferred stock ( par value $ 100 ) of Abercrombie & Fitch Company . Pursuant ...
Página 292
... income tax . Recapitalization is one of the forms of reorganization under § 112 ( g ) ( 1 ) ( D ) . It cannot there- fore be urged as a reason for taking the transaction out of the requirements of § 112 and forcing it into the mold of ...
... income tax . Recapitalization is one of the forms of reorganization under § 112 ( g ) ( 1 ) ( D ) . It cannot there- fore be urged as a reason for taking the transaction out of the requirements of § 112 and forcing it into the mold of ...
Página 297
... Income Taxation ( 1942 ) § 58.19 . It smacks too much of the strangling niceties of common law pleading to find no existing claim to which a curative amendment may be attached , although there has been an examination of the merits ...
... Income Taxation ( 1942 ) § 58.19 . It smacks too much of the strangling niceties of common law pleading to find no existing claim to which a curative amendment may be attached , although there has been an examination of the merits ...
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Pasajes populares
Página 119 - If two or more persons conspire to injure, oppress, threaten or intimidate any citizen in the free exercise or enjoyment of any right or privilege secured to him by the Constitution or laws of the United States...
Página 116 - Whoever, by virtue of public position under a state government, deprives another of property, life or liberty without due process of law, or denies or takes away the equal protection of the laws, violates the constitutional inhibition; and as he acts in the name and for the State, and is clothed with the State's power, his act is that of the State. This must be so, or the constitutional prohibition has no meaning.
Página 290 - ... means any distribution made by a corporation to its shareholders, whether in money or in other property, (1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year...
Página 512 - (4) Whenever in any such investigation the Commission, after full hearing, finds that any such rate, fare, charge, classification, regulation, or practice causes any undue or unreasonable advantage, preference, or prejudice as between persons or localities in intrastate commerce on the one hand and interstate or foreign commerce...
Página 339 - Until the expiration of the time allowed for filing a petition for review, if no such petition has been duly filed within such time...
Página 198 - That such association does not, either in the United States or elsewhere, enter into any agreement, understanding or conspiracy, or do any act which artificially or intentionally enhances or depresses prices within the United States of commodities of the class exported by such association, or which substantially lessens competition within the United States or otherwise restrains trade therein.
Página 289 - ... (2) If a distribution made in pursuance of a plan of reorganization is within the provisions of paragraph (1) of this subsection but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed earnings and profits of the corporation accumulated after February 28, 1913. The 'remainder, if any, of the gain recognized under...
Página 215 - that all the before-mentioned Courts of the United States shall have power to issue writs of scire facias, habeas corpus, and all other writs not specially provided for by statute, which may be necessary for the exercise of their respective jurisdictions, and ^agreeable to the principles and usages of law.
Página 795 - That the labor of a human being is not a commodity or article of commerce. Nothing contained in the antitrust laws shall be construed to forbid the existence and operation of labor, agricultural, or horticultural organizations, instituted for the purposes of mutual help, and not having capital stock or conducted for profit...
Página 719 - All disputes between a carrier or carriers and its or their employees shall be considered, and, if possible, decided, with all expedition in conference between representatives designated and authorized so to confer, respectively, by the carrier or carriers, and by the employees thereof interested in the dispute.