SPECIFICATIONS OF ERROR. See Assignments of Error.
STARE DECISIS. See Constitutional Law, VIII, (A), 13.
STATE. See Constitutional Law, I, 3; III, 1; VIII; Judgments, 3;
Jurisdiction, I, 1; V; Parties, 1; Taxation, V.
STATUTES. See Constitutional Law; Taxation, I, 1.
1. Reasonableness. That there is conceivable relation between
means and end is sufficient to sustain legislative judgment; con-
clusion of legislature must stand if not manifestly wrong. Ste-
phenson v. Binford, 251.
2. Purpose. Statute sustained by one constitutional purpose not
invalid because in another aspect it might be void. Id.
3. Certainty. Validity of provisions of Food and Drugs Act for-
bidding misbranding as to quantity but allowing reasonable varia-
tions. United States v. Shreveport Grain & Elevator Co., 77.
1. Favoring Validity. Statute should be construed so as to avoid
doubt of validity. United States v. Shreveport Grain & Elevator
Co., 77.
2. Id. Court should not adopt construction of state statute that
might render it of doubtful validity, in advance of determination
by state court. Stephenson v. Binford, 251.
3. Public Interest. Statute creating private rights by restricting
power of government strictly construed for protection of public
interest. Reichelderfer v. Quinn, 315.
4. Literal Meaning. Literal construction leading to absurd re-
sults should be avoided. Gulf States Steel Co. v. United States,
32.
5. Punctuation. Court may disregard punctuation, or repunc-
tuate, to ascertain natural meaning of words. United States v.
Shreveport Grain & Elevator Co., 77.
6. Syntax. Rules of should not be applied to defeat legislative
intent. Costanzo v. Tillinghast, 341.
7. Particular Words. Statute must be considered in its entirety
to avoid giving undue effect to. Id.
8. Legislative History. Where meaning doubtful, legislative his-
tory and statements by those in charge of bill in Congress may
be considered. United States v. Great Northern Ry. Co., 144.
9. Id. Reports of Congressional Committees. Will not support
construction contrary to plain import of language. United States
v. Shreveport Grain & Elevator Co., 77.
10. Administrative Construction. Contemporaneous and long
continued practical construction accepted unless opposed by
cogent and persuasive reasons. Id.
11. Id. Failure to Amend. Failure of Congress to amend stat-
ute creates strong presumption in favor of administrative inter-
pretation. Costanzo v. Tillinghast, 341.
12. Id. Effect of Reënactment. Repeated reënactment of stat-
ute persuasive that executive regulations adopted for its enforce-
ment were approved. Murphy Oil Co. v. Burnet, 299.
STATUTORY PRESUMPTION. See Constitutional Law, III, 1;
VIII, (A), 12; VIII, (B), 3.
STOCKHOLDERS. See Taxation, I, 2-3.
Subrogation of insurer under compensation act. See Aetna Life
Ins. Co. v. Moses, 530.
SUBSIDIARY COMPANIES. See Public Utilities, 3.
SUCCESSION TAX. See Constitutional Law, VIII, (A), 1; Taxa-
tion, V.
SUPERSEDEAS BOND. See Constitutional Law, VIII, (A), 10.
SYNTAX. See Statutes, II, 6.
TAXATION. See Constitutional Law, V, 1; VIII, (A), 1; Judg-
ments, 2.
I. In General, p. 694.
II. Income Tax, p. 695.
III. Excess Profits Tax, p. 695.
IV. Transfer Tax, p. 696.
V. State Taxation, p. 696.
1. Construction of Tax Statutes. Federal income tax statute to
be construed so as to give uniform application to nation-wide
scheme of taxation; effect of state laws. Burnet v. Harmel, 103.
2. Corporation. For tax purposes generally is entity distinct
from stockholders. Dalton v. Bowers, 404.
3. Id. Single Stockholder. Sufficiency of facts to require disre-
gard of corporate form. Burnet v. Commonwealth Improvement
Co., 415.
4. Liability on Bond. In suit on bond conditioned on payment
of assessment to extent it was not abated, held tax not "abated"
by determination that collection was barred by limitations. Effect
of statute enacted after execution of bond. Gulf States Steel Co.
v. United States, 32.
1. What is Income. Bonus and royalties received by lessor of
mineral lands are taxable as income. Murphy Oil Co. v. Burnet,
299; Bankers Pocahontas Coal Co. v. Burnet, 308; Strother v.
Burnet, 314.
2. Id. Royalties received by lessor under leases executed prior
to Sixteenth Amendment taxable as income, though title to coal
in place passed to lessee upon execution of lease. Bankers Poca-
hontas Coal Co. v. Burnet, 308.
3. Id. Capital Assets. Bonus payments to lessor held not re-
ceipts from sale of capital assets, though by state law title to oil
and gas, in place, passed to lessee on execution of lease. Burnet
v. Harmel, 103.
4. Computing Income. Exchange of Property. Tax on profits of
one corporation on exchange of its property for cash and securi-
ties of another; what constitutes "reorganization." Pinellas Ice
& Cold Storage Co. v. Commissioner, 462.
5. Deductions. Losses. Loss in corporation controlled by tax-
payer as attributable to "trade or business"; offset against gain
in succeeding year. Dalton v. Bowers, 404; Burnet v. Clark, 410.
6. Id. Depletion. Allowance applicable to bonus and royalties
received by lessor. Burnet v. Harmel, 103; Murphy Oil Co. v.
Burnet, 299; Bankers Pocahontas Coal Co. v. Burnet, 308.
7. Id. Lessor entitled to depletion allowance upon bonus and
royalties, though title to minerals, in place, passed on execution
of lease. Burnet v. Harmel, 103; Bankers Pocahontas Coal Co.
v. Burnet, 308.
8. Id. Lessee-transferor stipulating for bonus or royalties re-
tains depletable economic interest, whether by state law instru-
ment was sublease or assignment. Palmer v. Bender, 551.
9. Id. Computing. Commissioner's method of allocating de-
pletion to bonus and royalties afforded "reasonable allowance."
Murphy Oil Co. v. Burnet, 299.
Affiliated Corporations. Consolidated Returns. Affiliation not
terminated by liquidation; deduction of losses; "intercompany"
transactions. Burnet v. Aluminum Goods Mfg. Co., 544.
TAXATION-Continued.
IV. Transfer Tax.
Application of 1924 Act to joint tenancy created prior to 1916
Act. Gwinn v. Commissioner, 224.
Succession Tax. Incidence. See Guaranty Trust Co. v. Blodgett,
509.
TEXAS. See Bankruptcy, 4; Constitutional Law, VIII, (A), 4–5;
VIII, (B), 1.
TITLE. See Highways, 2; Taxation, II, 2-3, 7.
TORTS. See Admiralty, 3-4.
TOWAGE. See Admiralty, 7.
Liability of Tug. Stipulation against liability for negligence by
towage company furnishing tugs to assist vessel. Sun Oil Co. v.
Dalzell Towing Co., 291.
TRANSFER TAX. See Constitutional Law, V, 1; Taxation, IV.
TRANSPORTATION ACT. See Interstate Commerce Acts.
TRIAL. See Instructions to Jury.
TRIAL DE NOVO. See Admiralty, 9.
TRUSTS. See Constitutional Law, VIII, (A), 1.
UNCERTAINTY. See Constitutional Law, V, 6; Statutes, I, 3.
UNIFORMITY. See Taxation, I, 1.
UNITED STATES. See Claims.
VALUATION. See Constitutional Law, VIII, (A), 6; Interstate
Commerce Acts, 7-8; Public Utilities, 2.
VENUE. See Admiralty, 5; Jurisdiction, I, 5.
Verdict for nominal damages not necessarily inconsistent because
of proof of substantial damages. See Fairmount Glass Works v.
Cub Fork Coal Co., 474.
VETERANS. See War Risk Insurance.
VISA. See Aliens, 1.
WAIVER. See Admiralty, 8; Constitutional Law, VIII, (A), 8;
VIII, (B), 2; Equity, 2.
WARRANTS. See Constitutional Law, I, 2; Criminal Law, 5;
Mandamus, 2; Prohibition Act, 2; Searches, 1-3.
WARRANTY. See Constitutional Law, VIII, (A), 8; VIII, (B), 2;
Sales; Seaworthiness.
Benefits. Converted Policy. Payment under prior policy though
subsequent policy already surrendered for cash. United States
v. Arzner, 470.
WASTE. See Constitutional Law, VIII, (A), 9.
WHITE SLAVE ACT. See Criminal Law, 3.
WISCONSIN. See Bankruptcy, 4.
WORKMEN'S COMPENSATION ACTS.
Longshoremen's Act. Death. Acceptance of compensation as
assignment of cause of action against stranger for death; em-
ployer as proper party plaintiff; subrogation of insurer. Aetna
Life Ins. Co. v. Moses, 530.
Actions. Proper party plaintiff. Aetna Life Ins. Co. v. Moses,
530.
District of Columbia. Power of Congress in regard to zoning
regulations. Reichelderfer v. Quinn, 315.
U.S. GOVERNMENT PRINTING OFFICE: 1967 0-266-710
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