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Southern Pacific Co. Vs. Lowe

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  • US Supreme Court
  • Jun 03, 1918

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32 entries 4 linked 28 unlinked
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  1. Gibbons Vs. Mahon US Supreme Court · May 19, 1890
  2. Lynch Vs. Hornby US Supreme Court · Jun 03, 1918
  3. Towne Vs. Eisner US Supreme Court · Jan 07, 1918
  4. Humphreys Vs. Mckissock US Supreme Court · May 11, 1891
  5. U.S. 330 (1918) U.S. Supreme Court Southern Pacific Co. v. Lowe
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  6. U.S. 330 (1918) Southern Pacific Co. v. Lowe
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  7. treated corporate earnings as not accruing to the shareholders until the time when a dividend was paid ( Lynch v. Hornby
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  8. Judicial Code, because of the constitutional question. That our jurisdiction was properly invoked is settled by Towne v. Eisner
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  9. at the same time with several other cases arising under the same act and decided this day, viz., Lynch, Collector v. Turrish
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  10. ante, 247 U. S. 221 , Lynch v. Hornby
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  11. post, 247 U. S. 339 , and Peabody v. Eisner
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  12. according to population, received the approval of the requisite number of states only in February, 1913. Pollock v. Farmers'
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  13. Brushaber v. Union
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  14. We must reject in this case, as we have rejected in cases arising under the Corporation Excise Tax Act of 1909 ( Doyle v. Mitchell
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  15. Brothers Co., ante, 247 U. S. 179 , and Hays v. Gauley
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  16. has no broader meaning in the 1913 act than in that of 1909 ( see Stratton's Independence v. Howbert
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  17. from the Income Tax Act of June 30, 1864, c. 173, 13 Stat. 223, 281-282, under which this Court held, in Collector v. Hubbard
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  18. it took effect but paid out of a surplus that accrued to the corporation before that event, is set forth in Lynch v. Hornby
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  19. stockholder to dividends until the directors in their discretion declare them. New York, Lake Erie & Western Railroad v. Nickals
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  20. U. S. 549 , 136 U. S. 558 . And see Humphreys v. McKissock
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  21. of a controlling stockholder with his corporation has been Page 247 U. S. 339 raised. Pullman Car. Co. v. Missouri
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  22. Peterson v. Chicago
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  23. U.S. Supreme Court Southern Pacific Co. v. Lowe
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  24. Lynch, Collector v. Turrish
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  25. and Peabody v. Eisner
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  26. Pollock v. Farmers'
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  27. Doyle v. Mitchell
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  28. and Hays v. Gauley
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  29. Stratton's Independence v. Howbert
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  30. Collector v. Hubbard
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  31. New York, Lake Erie & Western Railroad v. Nickals
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  32. Pullman Car. Co. v. Missouri
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