United States Supreme CourtLegal research services, 1930 - Constitutional law "Table of cases" at end of each volume. |
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Page 215
... imposed on the right to give away one's property is an indirect tax . He said : " To me it seems plain that a tax imposed upon an ordinary gift , to be measured by the value of the prop- erty given and without regard to any qualifying ...
... imposed on the right to give away one's property is an indirect tax . He said : " To me it seems plain that a tax imposed upon an ordinary gift , to be measured by the value of the prop- erty given and without regard to any qualifying ...
Page 216
... imposed not upon the property , but upon the right to transfer it ; and inherit- ance taxes , in which they distinguished from the other two by saying that the tax was imposed upon the receipt of the property ; whereas in all cases the ...
... imposed not upon the property , but upon the right to transfer it ; and inherit- ance taxes , in which they distinguished from the other two by saying that the tax was imposed upon the receipt of the property ; whereas in all cases the ...
Page 456
... imposed on those engaged in motor vehicle highway transportation , as applied to one who was carrying parcels post , under a con- tract with the United States Post Office Department . The taxpayer maintained that the tax was imposed on ...
... imposed on those engaged in motor vehicle highway transportation , as applied to one who was carrying parcels post , under a con- tract with the United States Post Office Department . The taxpayer maintained that the tax was imposed on ...
Contents
IIPROBLEMS IN ADMINISTRATION | 25 |
IIIRAILROAD PROBLEMS | 51 |
IVPUBLIC UTILITIES | 93 |
Copyright | |
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affirmed Amendment amount applied April 14 argued assessment brought suit carriers cent Certiorari denied October Certiorari granted Chief Justice Hughes Circuit Court Circuit held City Comm'r Commissioner Congress Constitution contract contrary corporation cotton gin Court of Appeals Court to review deductions defendant denied October 21 dismissed due process employee engine enjoin evidence fact February 24 Federal Employers Federal Trade Commission filed Government ground imposed income injunction injury insurance company Interstate Commerce Commission Judge Parker judgment jurisdiction jury Justice Holmes Liability Act liquor lower courts maintained March 17 ment Missouri National Bank National Prohibition Act negligence operation opinion paid pany petitioned the Supreme plaintiff prosecution provision question railroad Railway rates recover Revenue Act review that decision rule station statute stockholders supra sustained taxable taxpayer term tion trial court U. S. Supreme Court union United validity violation writ of review