United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volume 331United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1948 |
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Resultados 1-5 de 98
Página 4
... mortgage , was deemed to be a measure of the amount realized , because the difference was at- tributable to interest due , a deductible item . 7 See supra , note 4 . 1 Opinion of the Court . a " capital asset 4 OCTOBER TERM , 1946.
... mortgage , was deemed to be a measure of the amount realized , because the difference was at- tributable to interest due , a deductible item . 7 See supra , note 4 . 1 Opinion of the Court . a " capital asset 4 OCTOBER TERM , 1946.
Página 5
... supra . 8 See § 117 ( a ) 93 T. C. 585. The Court held that the building was not a " capital asset " within the meaning of § 117 ( a ) and that the entire gain on the building had to be taken into account under § 117 ( b ) , because it ...
... supra . 8 See § 117 ( a ) 93 T. C. 585. The Court held that the building was not a " capital asset " within the meaning of § 117 ( a ) and that the entire gain on the building had to be taken into account under § 117 ( b ) , because it ...
Página 7
... supra . 16 Crooks v . Harrelson , 282 U. S. 55 , 59 . 17 See §§ 202 and 203 ( a ) ( 1 ) , Revenue Act of 1916 ; §§ 402 and 403 ( a ) ( 1 ) , Revenue Acts of 1918 and 1921 ; §§ 302 , 303 ( a ) ( 1 ) , Revenue Acts of 1924 and 1926 ...
... supra . 16 Crooks v . Harrelson , 282 U. S. 55 , 59 . 17 See §§ 202 and 203 ( a ) ( 1 ) , Revenue Act of 1916 ; §§ 402 and 403 ( a ) ( 1 ) , Revenue Acts of 1918 and 1921 ; §§ 302 , 303 ( a ) ( 1 ) , Revenue Acts of 1924 and 1926 ...
Página 13
... supra , 34 B. T. A. at 381 . 36 See United States v . Hendler , supra , 303 U. S. at 566 . Opinion of the Court . 331 U.S. The first has CRANE v . COMMISSIONER . 13.
... supra , 34 B. T. A. at 381 . 36 See United States v . Hendler , supra , 303 U. S. at 566 . Opinion of the Court . 331 U.S. The first has CRANE v . COMMISSIONER . 13.
Página 15
... supra , 296 U. S. at 9 ; Burnet v . Wells , 289 U.S. 670 , 677 . 42 In the course of the argument some reference was made , as by analogy , to a situation in which a taxpayer acquired by devise property subject to a mortgage in an ...
... supra , 296 U. S. at 9 ; Burnet v . Wells , 289 U.S. 670 , 677 . 42 In the course of the argument some reference was made , as by analogy , to a situation in which a taxpayer acquired by devise property subject to a mortgage in an ...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 320 United States. Supreme Court Visualização integral - 1944 |
Palavras e frases frequentes
Acting Solicitor administrative affirmed Amendment application argued the cause Attorney authority Bank bankruptcy Belo carriers Circuit Court Circuit denied claim class rates coal Comm'n Commission Commissioner Congress Constitution contract Corp corporation Court of Appeals creditors decision determination dissenting District Court employees Enabling Act equity fact faith and credit filed Fourth Amendment FRANKFURTER Government guards Illinois interest Interstate Commerce Interstate Commerce Commission Island issue judge judgment June 16 jurisdiction JUSTICE Labor Board lands less-than-carload liens ment National officers Official Territory Ohio Opinion Orders Denying Certiorari Palmyra Island Petition for writ petitioner pro se proceedings provisions Public Utilities Act question Ragen railroad regulation reorganization Reported respondent Revenue Act Royal Arcanum rule Section secured Solicitor General Washington South Dakota Stat statute statutory suit Supp supra Supreme Court Tax Court tion traffic trial trustee United violation warehouse writ of certiorari York
Passagens conhecidas
Página 156 - That general warrants, whereby an officer or messenger may be commanded to search suspected places without evidence of a fact committed, or to seize any person or persons not named, or whose offence is not particularly described and supported by evidence, are grievous and oppressive, and ought not to be granted.
Página 726 - Employer" includes any person acting directly or indirectly in the interest of an employer in relation to an employee...
Página 107 - The writ of injunction shall not be granted by any court of the United States to stay proceedings in any court of a state, except in cases where such injunction may be authorized by any law relating to proceedings in bankruptcy.
Página 647 - Suits by the trustee shall only be brought or prosecuted in the courts where the bankrupt, whose estate is being administered by such trustee, might have brought or prosecuted them if proceedings in bankruptcy had not been instituted, unless by consent of the proposed defendant, except suits for the recovery of property under section sixty, sub-division b, and section sixty-seven, subdivision e.
Página 476 - January, eighteen hundred and ninetyeight, it shall be unlawful for any such common carrier to haul or permit to be hauled or used on its line any car used in moving interstate traffic not equipped with couplers coupling automatically by impact, and which can be uncoupled without the necessity of men going between the ends of the cars.
Página 52 - ... shall be considered as having been on furlough or leave of absence during his period of training and service in the land or naval forces, shall be so restored without loss of seniority...
Página 446 - ... such land shall not be subject to pre-emption, homestead entry, or any other entry under the land laws of the United States, whether surveyed or unsurveyed, but shall be reserved for school purposes only.
Página 603 - Any corporation, society, order or voluntary association, without capital stock, organized and carried on solely for the mutual benefit of its members and their beneficiaries, and not for profit, and having a lodge system with ritualistic form of work and representative form of government, and which shall make provision for the payment of benefits in accordance with section 5 hereof, is hereby declared to be a Fraternal Benefit Society.
Página 366 - The case is here on a petition for a writ of certiorari which we granted because of the importance of the problem and the contrariety of views in the courts.
Página 295 - It shall be unlawful for any common carrier subject to the provisions of this part to make, give, or cause any undue or unreasonable preference or advantage to any particular person, company, firm, corporation, association, locality, port, port district, gateway, transit point, region, district, territory, or any particular description of traffic, in any respect whatsoever...