United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volume 381United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1965 |
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Results 1-5 of 100
Page 54
... Respondent taxpayer in 1952-1954 bought noninterest - bearing prom- issory notes at prices discounted below the face amounts and held them over six months . Before maturity and in the year of pur- chase it sold each below the face ...
... Respondent taxpayer in 1952-1954 bought noninterest - bearing prom- issory notes at prices discounted below the face amounts and held them over six months . Before maturity and in the year of pur- chase it sold each below the face ...
Page 55
... respondent . With him on the brief was Theodore M. Garver . MR . JUSTICE BRENNAN delivered the opinion of the Court . The question for decision is whether , under the Internal Revenue Code of 1939 , certain gains realized by the tax ...
... respondent . With him on the brief was Theodore M. Garver . MR . JUSTICE BRENNAN delivered the opinion of the Court . The question for decision is whether , under the Internal Revenue Code of 1939 , certain gains realized by the tax ...
Page 68
... Respondent prevailed in the District Court and the Court of Appeals . Held : 1. Original issue discount is not entitled to capital gains treat- ment under the 1939 Internal Revenue Code . United States v . Midland - Ross Corp. , ante ...
... Respondent prevailed in the District Court and the Court of Appeals . Held : 1. Original issue discount is not entitled to capital gains treat- ment under the 1939 Internal Revenue Code . United States v . Midland - Ross Corp. , ante ...
Page 81
... Respondent opposed the claim on the ground that because of the divorce peti- tioner was not Simons ' wife when he died . Petitioner then brought this action in a Florida court seeking a declaration that the divorce had not destroyed her ...
... Respondent opposed the claim on the ground that because of the divorce peti- tioner was not Simons ' wife when he died . Petitioner then brought this action in a Florida court seeking a declaration that the divorce had not destroyed her ...
Page 82
... respondent , the executor of his estate , offered his will for probate in the Probate Court of Dade County , Florida . Petitioner appeared in the proceeding and filed an election to take dower under Florida law , rather than have her ...
... respondent , the executor of his estate , offered his will for probate in the Probate Court of Dade County , Florida . Petitioner appeared in the proceeding and filed an election to take dower under Florida law , rather than have her ...
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Popular passages
Page 287 - Commission may conduct its proceedings in such manner as will best conduce to the proper dispatch of business and to the ends of justice.
Page 312 - ... the running of the statute of limitations in respect of every private right of action arising under said laws and based in whole or in part on any matter complained of in said proceeding shall be suspended during the pendency thereof...
Page 98 - Commission will be best adapted to a comprehensive plan for improving or developing a waterway or waterways for the use or benefit of interstate or foreign commerce, for the improvement and utilization of waterpower development, and for other beneficial public uses, including recreational purposes...
Page 695 - 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, or to forbid or restrain individual members of such organizations from lawfully carrying out the legitimate objects thereof...
Page 322 - ... every private right of action arising under said laws and based in whole or in part on any matter complained of in said suit or proceeding shall be suspended during the pendency thereof.
Page 5 - Except as otherwise provided by law, any party may appeal to the Supreme Court from an order granting or denying, after notice and hearing, an interlocutory or permanent injunction in any civil action, suit or proceeding required by any Act of Congress to be heard and determined by a district court of three judges.
Page 209 - English miles: thence running in a northwesterly direction and following the direction of the Pacific Coast to the fortysecond degree of north latitude; thence on the line of said forty-second degree of north latitude to the place of beginning. Also, including all the islands, harbors, and bays along and adjacent to the coast.
Page 491 - State, exerted within the limits of those fundamental principles of liberty and justice which lie at the base of all our civil and political institutions...
Page 358 - Until the expiration of the time allowed for filing a petition for review, if no such petition has been duly filed within such time...
Page 291 - Every agency shall publish or, in accordance with published rule, make available to public inspection all final opinions or orders in the adjudication of cases (except those required for good cause to be held confidential and not cited as precedents) and all rules. (c) Public records. — Save as otherwise required by statute, matters of official record shall in accordance with published rule be made available to persons properly and directly concerned except information held confidential for good...