Federal and State Tax Cases: Decisions of the Supreme Court of the United States, October Term 1938 to January 11, 1943 (305 U.S. to 316)

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U.S. Government Printing Office, 1943 - 756 sider
 

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Sales in other States 305 U S 434
45
Use tax 306 U S 62
62
Gasoline for road maintenance 306 U S 72
68
Joint tenancyEntireties 306 U S 363
76
311 U S 112
112
311 U S 122
122
Warrisk insurance 307 U S 57
126
312 U S 561
133
313 U S
144
State control of 307 U S 171 127
171
National Firearms Act_ 307 U S 174 129
174
GIFT TAXES
178
Depreciation and development expenses 308 U S 90
188
Do__ 308 U S 104
194
Transportation intoxicating liquor__ 308 U S 132
195
Franchise tax_ 308 U S 331
201
Franchise tax based on statutory formula 308 U S 331
204
315 U S
208
Social SecurityPriority 315 U S 510 630
212
CAPITAL GAIN AND LOSS
225
Mortgaged property 308 U S 252 199
237
Intrastate telephone rates_ 309 U S 30
239
Tax on bank deposits__ 309 U S 83
259
Capital stock tax amended returns 314 U S 459 573
266
Gain on retirement of bonds_
275
Railroad property tax 309 U S 157
285
Gasoline tax brought into State by motor 309 U S 176
289
306 U S 436
305
309 U S 461
319
Drainage district_ 309 U S 485
322
Chainstore tax remanded 309 U S 551
331
Wisconsin et al v J C Penney Co 311 U S 435
418
Wisconsin et al v Minnesota Mining Manufacturing Co 311 U S 452_
426
Loss Surrender of bonds 311 U S 527
433
Salary of Federal judge 307 U S 277 133
435
Contractor for United States_ 309 U S 94 263
448
License peddling 313 U S 117 502
450
Retail sales and use taxes for property to be 312 U S 359
453
i
488
Wood Helvering Commissioner of Internal Revenue v 309 U S 344___ 305
496
State motorvehicle tax as a safety 313 U S 109
499
License for peddling 313 U S 117
502
Trust expenditures_ 313 U S 121
504
Taxable to grantor Clifford case section 22 a
507
Processing articles to be transported_ 313 U S 252
515
Priority of State tax Bankruptcy 313 U S 283
520
Sale of beer manufactured outside State 305 U S 391 39
539
Federal Farm Loan Act_ 311 U S 60 395
543
Tax on transportation_ 314 U S 390
560
Renovated butter 315 U S 148
594
State control is limited by Twelfth Amendment_ 307 U S 171 127
622
Transportation of liquor 314 U S 390 390
649
Capital stock taxLiquidation_ 316 U S 69
661
Taxable section 22 a Nos 48 49 Nov 16 1942
662
Unpaid taxes_ 316 U S 394
689
United States Army post exchanges 316 U S 481
695
TAX CASES DECIDED DURING THE OCTOBER TERM 1942
725
Helvering Commissioner v Stuart R Douglas and John Nos 49 and 48
732
STATE CASES
736
Kieselbach Henry A and Olga M v Commissioner No 184
741
State of Michigan etc v United States No 214
749
Capital stock surplus 307 U S 313 144
750

Vanlige uttrykk og setninger

47 Stat affirmed Alabama amount applied Arkansas assessment assets basis beneficiaries Board of Tax bonds burden capital certiorari Circuit Court claim commerce clause Commission Commissioner of Internal Company computed Cong Congress Constitution contract corporation Court of Appeals death decedent decedent's decision deduction delivered the opinion determined distribution dividends domicile due process clause estate tax executors exemption exercise fact federal Fourteenth Amendment gains gift gift tax Government gross income held Helvering imposed income tax intangibles interest Internal Revenue interstate commerce Iowa judgment jurisdiction JUSTICE legislative license loss ment National Bank net income paid payment petitioner provisions purchase purpose question receipts respondent respondent's Revenue Act securities Sess Silas Mason Co statute statutory supra Supreme Court Tax Appeals taxable taxation taxpayer Tennessee Texas tion transaction transfer Treasury Regulations trust United wife York York ex rel

Bibliografisk informasjon

TittelFederal and State Tax Cases: Decisions of the Supreme Court of the United States, October Term 1938 to January 11, 1943 (305 U.S. to 316)
ForfattereUnited States. Congress. Joint Committee on Internal Revenue Taxation, United States. Supreme Court
UtgiverU.S. Government Printing Office, 1943
Original fraUniversity of Minnesota
Digitalisert4. nov 2014
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