United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volume 304United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1938 |
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Results 1-5 of 43
Page 264
... insurance ( in excess of the $ 40,000 exemption ) collected on policies issued on the life of a decedent after his marriage and payable to his wife , is to be 264 Counsel for Parties . reckoned as part of his 264 OCTOBER TERM , 1937 .
... insurance ( in excess of the $ 40,000 exemption ) collected on policies issued on the life of a decedent after his marriage and payable to his wife , is to be 264 Counsel for Parties . reckoned as part of his 264 OCTOBER TERM , 1937 .
Page 265
... collected diminished by one - half of that proportion of it which the premiums satisfied with community funds bear to all premiums paid . Id . 4. The definition in T. R. 70 , Arts . 25 and 28 , of the expression " policies taken out by ...
... collected diminished by one - half of that proportion of it which the premiums satisfied with community funds bear to all premiums paid . Id . 4. The definition in T. R. 70 , Arts . 25 and 28 , of the expression " policies taken out by ...
Page 267
... collected under the insurance policies issued after mar- riage on the deceased husband's life be reckoned as part of his gross estate , the wife being sole beneficiary and all premiums having been paid from community funds ? To this we ...
... collected under the insurance policies issued after mar- riage on the deceased husband's life be reckoned as part of his gross estate , the wife being sole beneficiary and all premiums having been paid from community funds ? To this we ...
Page 281
... collected on this theory and not yet refunded . The Commission- er's alleged change of position is not here important . It is not shown that refund of these taxes is now barred . Nor is it necessary for us to consider the cost to the ...
... collected on this theory and not yet refunded . The Commission- er's alleged change of position is not here important . It is not shown that refund of these taxes is now barred . Nor is it necessary for us to consider the cost to the ...
Page 282
... collected and paid for each taxable year upon the net income of such corporation an additional tax equal to 50 per centum of the amount of such income , and that the fact that the gains or profits are permitted to accumulate beyond the ...
... collected and paid for each taxable year upon the net income of such corporation an additional tax equal to 50 per centum of the amount of such income , and that the fact that the gains or profits are permitted to accumulate beyond the ...
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Popular passages
Page 134 - There may be narrower scope for operation of the presumption of constitutionality when legislation appears on its face to be within a specific prohibition of the Constitution, such as those of the first ten amendments, which are deemed equally specific when held to be embraced within the Fourteenth.
Page 144 - Any person who has invented or discovered any new and useful art, machine, manufacture, or composition of matter, or any new and useful improvements thereof...
Page 134 - It is unnecessary to consider now whether legislation which restricts those political processes which can ordinarily be expected to bring about repeal of undesirable legislation, is to be subjected to more exacting judicial scrutiny under the general prohibitions of the Fourteenth Amendment than are most other types of legislation.
Page 242 - To the extent of the amount receivable by the executor as insurance under policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
Page 352 - A copy of such petition shall be forthwith served upon any member of the Commission, and thereupon the Commission shall certify and file in the court a transcript of the record upon which the order complained of was entered. Upon the filing of such transcript such court shall have exclusive jurisdiction to affirm, modify, and enforce or set aside such order, in whole or in part.
Page 78 - that the laws of the several States, except where the Constitution, treaties, or statutes of the United States shall otherwise require or provide, shall be regarded as rules of decision in trials at common law in the courts of the United States, in cases where they apply.
Page 447 - When granting appropriate temporary relief or a restraining order, or making and entering a decree enforcing, modifying, and enforcing as so modified or setting aside in whole or in part an order...
Page 352 - Commission as to the facts, if supported by substantial evidence, shall be conclusive. If any party shall apply to the court for leave to adduce additional evidence, and shall show to the satisfaction of the court that such additional evidence is material and that there were reasonable grounds for...
Page 315 - Nothing in this Act, except as specifically provided for herein, shall be construed so as either to interfere with or impede or diminish in any way the right to strike, or to affect the limitations or qualifications on that right.
Page 248 - That individuals carrying on business in partnership shall be liable for income tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year...