United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volum 312United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1941 |
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Side 254
... gift tax the amount of a gift is " the value thereof at the date of the gift , " the " value " in the case of single - premium policies of life insurance , irrevocably assigned simultaneously with issuance , is the cost to the donor and ...
... gift tax the amount of a gift is " the value thereof at the date of the gift , " the " value " in the case of single - premium policies of life insurance , irrevocably assigned simultaneously with issuance , is the cost to the donor and ...
Side 255
... gift - tax purposes the amount of a gift of property shall be " the value thereof at the date of the gift . " § 506. This controversy involves the question of whether such " value " in case of single - premium life insurance policies ...
... gift - tax purposes the amount of a gift of property shall be " the value thereof at the date of the gift . " § 506. This controversy involves the question of whether such " value " in case of single - premium life insurance policies ...
Side 256
... gift - tax return listed the policies at their asserted cash - surrender value of $ 717 , - 344.81 . The ... gifts under § 506 of the Act . Cash - surrender value is the reserve less a surrender charge . And in case of a single - premium ...
... gift - tax return listed the policies at their asserted cash - surrender value of $ 717 , - 344.81 . The ... gifts under § 506 of the Act . Cash - surrender value is the reserve less a surrender charge . And in case of a single - premium ...
Side 257
... gift - tax pur- poses . To single out one and to disregard the others is in effect to substitute a different property interest for the one which was the subject of the gift . In this situa- tion as in others ( Susquehanna Power Co. v ...
... gift - tax pur- poses . To single out one and to disregard the others is in effect to substitute a different property interest for the one which was the subject of the gift . In this situa- tion as in others ( Susquehanna Power Co. v ...
Side 258
... gift in the amount of the net cash surrender value , if any , plus the prepaid insurance adjusted to the date of the gift . " The argument is that under this regulation the reserve in case of a single - pre- mium policy covers the ...
... gift in the amount of the net cash surrender value , if any , plus the prepaid insurance adjusted to the date of the gift . " The argument is that under this regulation the reserve in case of a single - pre- mium policy covers the ...
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United States Reports: Cases Adjudged in the Supreme Court, Volum 320 United States. Supreme Court Uten tilgangsbegrensning - 1944 |
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48 Stat action Administrator affirmed aliens alleged amended Anheuser-Busch appellee application Attorney authority bonds CERTIORARI charge Circuit Court Clayton Act Comm'n Commerce Clause Commissioner committee Cong Congress constitutional contract Coronado Coal Co Corp corporation Court of Appeals courts of equity criminal Dagenhart decision defendants delivered the opinion determine District Court employer enforce equity evidence exercise fact federal courts Federal Trade Federal Trade Commission gifts Goltra Government granted Helvering Illinois income indictment industry injunction interstate commerce Interstate Commerce Commission Iowa issue judgment June 19 jurisdiction jury JUSTICE legislative Lumber ment Messrs minimum wage national defense Norris-LaGuardia Act operation Pennsylvania person petitioner petitioner's procedure proceedings production prohibited provisions purpose question Railroad registration regulation respondent respondent's reversed rule Section Securities Sherman Act Solicitor General Biddle statute substantial suit Supp supra Supreme Court tion trust Union Union Stock Yard United violation York
Populære avsnitt
Side 67 - Pennsylvania's law stands as an obstacle to the accomplishment and execution of the full purposes and objectives of Congress.
Side 230 - ... unless necessary to prevent irreparable injury to property, or to a property right, of the party making the application, for which injury there is no adequate remedy at law, and such property or property right must be described with particularity in the application, which must be in writing and sworn to by the applicant or by his agent or attorney.
Side 234 - labor dispute" includes any controversy concerning terms or conditions of employment, or concerning the association or representation of persons in negotiating, fixing, maintaining, changing, or seeking to arrange terms or conditions of employment, regardless of whether or not the disputants stand in the proximate relation of employer and employee.
Side 231 - Whereas under prevailing economic conditions, developed with the aid of governmental authority for owners of property to organize in the corporate and other forms of ownership association, the individual unorganized worker is commonly helpless to exercise actual liberty of contract and to protect his freedom of labor, and thereby to obtain acceptable terms and conditions of employment...
Side 603 - person," or "persons," wherever used in this act shall be deemed to include corporations and associations existing under or authorized by the laws of either the United States, the laws of any of the Territories, the laws of any State, or the laws of any foreign country.
Side 229 - That no restraining order or injunction shall be granted by any court of the United States, or a judge or the judges thereof, .... in any case between an employer and employees, or between employers and employees, or between persons employed and persons seeking employment, involving, or growing out of a dispute concerning terms or conditions of employment...
Side 109 - The Congress hereby finds that the existence, in industries engaged in commerce or in the production of goods for commerce, of labor conditions detrimental to the maintenance of the minimum standard of living necessary for health, efficiency, and general well-being of workers...
Side 17 - Columbia, the forms of process, writs, pleadings, and motions, and the practice and procedure in civil actions at law. Said rules shall neither abridge, enlarge, nor modify the substantive rights of any litigant.
Side 8 - The order may be made only on motion for good cause shown and upon notice to the person to be examined and to all parties and shall specify the time, place, manner, conditions, and scope of the examination and the person or persons by whom it is to be made.
Side 101 - From the beginning and for many years the amendment has been construed as not depriving the national government of authority to resort to all means for the exercise of a granted power which are appropriate and plainly adapted to the permitted end.