United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volumen362United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1960 |
Dentro del libro
Resultados 1-5 de 57
Página 147
... tioner and the Commissioner of Internal Revenue con- cerning the proper characterization of certain losses which petitioner suffered during 1950. Petitioner reported them as ordinary losses , but the Commissioner treated them as capital ...
... tioner and the Commissioner of Internal Revenue con- cerning the proper characterization of certain losses which petitioner suffered during 1950. Petitioner reported them as ordinary losses , but the Commissioner treated them as capital ...
Página 164
... later . ' This principle has never before been departed from . " Wideman , Application of the Declaratory Judg- ment Act to Tax Suits , 13 Taxes 539 , 540 . 145 Opinion of the Court . tioner would have us 164 OCTOBER TERM , 1959 .
... later . ' This principle has never before been departed from . " Wideman , Application of the Declaratory Judg- ment Act to Tax Suits , 13 Taxes 539 , 540 . 145 Opinion of the Court . tioner would have us 164 OCTOBER TERM , 1959 .
Página 165
... tioner would have us give this Court's imprimatur to precisely the same type of " radical departure , " since a suit for recovery of but a part of an assessment would determine the legality of the balance by operation of the principle ...
... tioner would have us give this Court's imprimatur to precisely the same type of " radical departure , " since a suit for recovery of but a part of an assessment would determine the legality of the balance by operation of the principle ...
Página 173
... tioner not to be in point ; six , and possibly seven , are distinguishable for various reasons ; and only two , or possibly three , remain . Of five cases cited as being cases in which the jurisdictional issue was raised by the ...
... tioner not to be in point ; six , and possibly seven , are distinguishable for various reasons ; and only two , or possibly three , remain . Of five cases cited as being cases in which the jurisdictional issue was raised by the ...
Página 179
... tioner brought this action against the United States in the District Court for Wyoming to recover the amount paid , alleging , inter alia , that said sum " has been illegally and unlawfully collected " from him , and he prayed judgment ...
... tioner brought this action against the United States in the District Court for Wyoming to recover the amount paid , alleging , inter alia , that said sum " has been illegally and unlawfully collected " from him , and he prayed judgment ...
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Términos y frases comunes
affirmed agreement Amendment amicus curiae appellees application argued the cause arrest assessment Assistant Attorney Attorney General Wilkey authority Beatrice Rosenberg C. A. 2d Cir C. A. 9th Cir California Certiorari denied Circuit claim Comm'n Commission Cong Congress constitutional Court of Appeals criminal Curiam decision dissenting District Court employees evidence Federal Power Act filed Fourth Amendment Government granted habeas corpus Holland Land Company Illinois Indian injunction interest issue judgment jurisdiction jury JUSTICE Labor Board lands legislation ment Misc motion National Norris-LaGuardia Act Opinion Parke Davis peti petition for writ petitioner petitioner's picketing provides question railroad Railway Labor Act refund Reported respondent retailers rule Section Sherman Act Solicitor General Rankin Stat statute suit Supp supra Supreme Court taxpayer three judges tion tioner trial Tuscarora U. S. App unfair labor practice union United United States Court unlawful unseaworthy vessel violation warrant WHITTAKER writ of certiorari York
Pasajes populares
Página 480 - Employees shall have the right to selforganization, to form, join, or assist labor organizations, to bargain collectively through representatives of their own choosing, and to engage in other concerted activities for the purpose of collective bargaining or other mutual aid or protection, and shall also have the right to refrain from any or all of such activities...
Página 465 - 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; nor shall such organizations, or the members thereof,...
Página 295 - Congress hereby declares that the continued regulation and taxation by the several States of the business of insurance is in the public interest, and that silence on the part of the Congress shall not be construed to impose any barrier to the regulation or taxation of such business by the several States.
Página 197 - Sec. 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Página 31 - Every person who shall make any such contract or engage in any such combination or conspiracy, shall be deemed guilty of a misdemeanor...
Página 272 - The officer may break open any outer or inner door or window of a house, or any part of a house, or anything therein, to execute the warrant, if, after notice of his authority and purpose, he is refused admittance.
Página 256 - It may be that it is the obnoxious thing in its mildest and least repulsive form; but illegitimate and unconstitutional practices get their first footing in that way, namely, by silent approaches and slight deviations from legal modes of procedure. This can only be obviated by adhering to the rule that constitutional provisions for the security of person and property should be liberally construed.
Página 461 - That persons engaged in the production of agricultural products as farmers, planters, ranchmen, dairymen, nut or fruit growers may act together in associations, corporate or otherwise, with or without capital stock, in collectively processing, preparing for market, handling, and marketing in interstate and foreign commerce, such products of persons so engaged.
Página 76 - State by restraining the action of any officer of such State in the enforcement or execution of such statute, or in the enforcement or execution of an order made by an administrative board or commission acting under and pursuant to the statutes of such State...
Página 298 - Act, as amended, shall be applicable to the business of insurance to the extent that such business is not regulated by State law.