Supreme Court Reporter, Volum 53West Publishing Company, 1933 |
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Side 854
... held to violate Fourteenth Amendment in so far as increasing tax if stores are located in different counties ( Laws Fla . 1931 [ Ex . Sess . ] c . 15624 , § 5 ; Const . U. S. Amend . 14 ) .— Id . State statute requiring graduated county ...
... held to violate Fourteenth Amendment in so far as increasing tax if stores are located in different counties ( Laws Fla . 1931 [ Ex . Sess . ] c . 15624 , § 5 ; Const . U. S. Amend . 14 ) .— Id . State statute requiring graduated county ...
Side 856
... held never- theless subject to transfer tax on joint ten- ant's death ( Revenue Act 1924 , § 302 ( e , h ) , 26 USCA § 1094 note ; Const . Amend . 5 ) . Gwinn v . Commissioner of Internal Revenue , 53 S.Ct. 157 , aff ( C.C.A. ) 54 F ...
... held never- theless subject to transfer tax on joint ten- ant's death ( Revenue Act 1924 , § 302 ( e , h ) , 26 USCA § 1094 note ; Const . Amend . 5 ) . Gwinn v . Commissioner of Internal Revenue , 53 S.Ct. 157 , aff ( C.C.A. ) 54 F ...
Side 870
... held good evidence of value of such additions and betterments at that time . -Id . Historical cost taken as evidence of value of utility's gas properties at time of rate order held not unfair to company in fixing future rates , in view ...
... held good evidence of value of such additions and betterments at that time . -Id . Historical cost taken as evidence of value of utility's gas properties at time of rate order held not unfair to company in fixing future rates , in view ...
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26 USCA 49 USCA affirmed amended appellees application assessment Attorney Bank Burnet capital carrier Circuit Court Circuit denied claim coal Commis Commission Commissioner of Internal common carriers Company complainant Congress Constitution contract corporation County Court of Ap Court of Appeals creditors decision defendants Digests and Indexes District Court ex rel fact federal filed Fourteenth Amendment granted held income interest Internal Revenue Interstate Commerce Interstate Commerce Act Interstate Commerce Commission Irving Trust Co judgment jurisdiction jury Justice Key Number Digests Mann Act ment Messrs opinion payment peals peti Petition for writ petitioner plaintiff proceedings provisions purpose question Railroad rari rates regulations respondent Revenue Act rule Sherman Anti-Trust Act sion statute suit supra Supreme Court taxpayer tion tioner topic and KEY trial Trust United States Circuit United States Mem Washington writ of certio writ of certiorari York City