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Eisner Vs. Macomber
Cites for this judgment
- US Supreme Court
- Mar 08, 1920
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U.S. 189 (1920) U.S. Supreme Court Eisner v. MacomberSearch
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U.S. 189 (1920) Eisner v. MacomberSearch
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and in good faith against profits accumulated by the corporation since March 1, 1913. P. 252 U. S. 201 . Towne v. EisnerSearch
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the meaning of the Sixteenth Amendment. A general demurrer to the complaint was overruled upon the authority of Towne v. EisnerSearch
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that the judgment of the district court must be affirmed, first, because the question at issue is controlled by Towne v. EisnerSearch
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of the question here presented, and that other fundamental considerations lead to the same result. In Towne v. EisnerSearch
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and, having referred to Pollock v. Farmers'Search
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It declined, however, to accede to the contention that, in Gibbons v. MahonSearch
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In short, the corporation is no poorer and the stockholder is no richer than they were before. Logan County v. UnitedSearch
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very clear that Congress intended in that act to exert its power to the extent permitted by the amendment. In Towne v. EisnerSearch
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was Page 252 U. S. 204 based upon profits earned before the amendment. We ruled at the same term, in Lynch v. HornbySearch
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U. S. 339 , that a cash dividend extraordinary in amount, and in Peabody v. EisnerSearch
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In Peabody v. EisnerSearch
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U. S. 349 , 247 U. S. 350 , we observed that the decision of the district court in Towne v. EisnerSearch
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Therefore, Towne v. EisnerSearch
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clauses of the original Constitution and the effect attributed to them before the amendment was adopted. In Pollock v. Farmers'Search
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the necessity which otherwise might exist for an apportionment among the states of taxes laid on income. Brushaber v. UnionSearch
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Stanton v. BalticSearch
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Peck & Co. v. LoweSearch
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the succinct definition adopted in two cases arising under the Corporation Tax Act of 1909 ( Stratton's Independence v. HowbertSearch
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Doyle v. MitchellSearch
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of the company among the shareholders, while the former does not, and for no citation of authority except Peabody v. EisnerSearch
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are cited in support of the position of the government. Page 252 U. S. 216 Swan Brewery Co., Ltd. v. RexSearch
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to test an act of Congress by the limitations of a written Constitution having superior force. In Tax Commissioner v. PutnamSearch
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it by construction. Upon the second argument, the government, recognizing the force of the decision in Towne v. EisnerSearch
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is settled beyond peradventure by previous decisions of this Court. The government relies upon Collector v. HubbardSearch
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stockholder's interest in accumulated earnings prior to dividend declared, it must be regarded as overruled by Pollock v. Farmers'Search
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Loan & Trust Co., 158 U. S. 601 , 158 U. S. 627 -628, 158 U. S. 637 . Conceding Collector v. HubbardSearch
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MR. JUSTICE HOLMES, dissenting. I think that Towne v. EisnerSearch
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Bishop v. StateSearch
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State v. ButlerSearch
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Fla. 102, 133. For it was for public adoption that it was proposed. McCulloch v. MarylandSearch
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put a question like the present to rest. I am of opinion that the Amendment justifies the tax. See Tax Commissioner v. PutnamSearch
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the Standard Oil companies since the disintegration pursuant to the decision of this Court in 1911. Standard Oil Co. v. UnitedSearch
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or in stock. It had been so held in New York, where the question arose as between life tenant and remainderman, Lowry v. Farmers'Search
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Matter of Osborne, 209 N.Y. 450, and also, where the question arose in matters of taxation, People v. GlynnSearch
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In determining the scope of the power, the substance of the transaction, not its form, has been regarded. Martin v. HunterSearch
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Brown v. MarylandSearch
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Lithograph Co. v. SaronySearch
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United States v. RealtySearch
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South Carolina v. UnitedSearch
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See Green v. BissellSearch
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Leland v. HaydenSearch
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