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Macallan Co. Vs. Massachusetts
Cites for this judgment
- US Supreme Court
- May 27, 1929
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U.S. 620 (1929) U.S. Supreme Court Macallan Co. v. MassachusettsSearch
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U.S. 620 (1929) Macallan Co. v. MassachusettsSearch
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of government and, carried far enough, would prove destructive. The principle set forth a century ago in Weston v. CharlestonSearch
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Home Savings Bank v. DesSearch
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name or by using some form of words, can take away our duty to consider its nature and effect. Choctaw & Gulf R. Co. v. HarrisonSearch
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Ry. Co. v. PageSearch
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A tax laid in terms on the occupation of an importer is in effect a tax on imports. Brown v. MarylandSearch
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Brief any citation in this list with AI Studio
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income of an office is a tax on the office itself, and cannot be laid in that form if the office be exempt. Dobbins v. ErieSearch
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goods are imported and sold for the importer, the law authorizing the tax is void as imposing a duty on imports. Cook v. PennsylvaniaSearch
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substance and effect a tax upon the thing transported, because of its necessary association with the shipment. Almy v. CaliforniaSearch
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And see 75 U. S. Parham, 8 Wall. 123, 75 U. S. 138 . In Indian Territory Illuminating Oil Co. v. OklahomaSearch
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In Federal Land Bank v. CroslandSearch
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Page 279 U. S. 628 The court below predicates its decision upon a series of decisions, of which Flint v. StoneSearch
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property of the corporation although a part of such income is derived from nontaxable property. See also Home Ins. Co. v. NewSearch
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its use as a measure of value was fortuitous and incidental. The aphorism of Chief Justice Marshall in McCulloch v. MarylandSearch
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of course, is important only where the tax is sought to be imposed upon a nontaxable subject, or, as said in Knowlton v. MooreSearch
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to the latter's dignity, subversive of its powers, and repugnant to its paramount authority. See California v. CentralSearch
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Fairbank v. UnitedSearch
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the history, the surrounding circumstances, or the statute itself considered in all its parts. See Home Savings Bank v. DesSearch
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upon the latter than when the aim is directed primarily against the latter. See Galveston, Harrisburg, etc., Ry. Co. v. TexasSearch
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supra, p. 210 U. S. 227 . In Miller v. MilwaukeeSearch
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Northwestern Ins. Co. v. WisconsinSearch
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Alpha Cement Co. v. MassachusettsSearch
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Nat. Life Ins. Co. v. UnitedSearch
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only if an excise, and it and its predecessors have been consistently sustained as excises. S.S. White Dental Mfg. Co. v. CommonwealthSearch
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of Portland Bank v. ApthorpSearch
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Commonwealth v. ProvidentSearch
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Commonwealth v. HamiltonSearch
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Eaton, Crane & Pike Co. v. CommonwealthSearch
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This interpretation of the nature of the exaction has been repeatedly approved by this Court. Provident Institution v. MassachusettsSearch
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Hamilton Co. v. MassachusettsSearch
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Baltic Mining Co. v. MassachusettsSearch
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Alpha Portland Cement Co. v. MassachusettsSearch
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only when the corporation has in fact been so engaged during the taxable year. See Fore River Shipbuilding Corp. v. CommonwealthSearch
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Attorney General v. BostonSearch
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of the corporate franchise. The tax is not measured by gross income, as in Northwestern Mutual Life Insurance Co. v. WisconsinSearch
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was recognized. The distinction between net income and gross as the measure of a tax is well established. Peck & Co. v. LoweSearch
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U. S. 165 . Compare Crew-Levick Co. v. PennsylvaniaSearch
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United States Glue Co. v. OakSearch
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the corporation, including the tax exempt securities of the other or income derived from them. Provident Institution v. MassachusettsSearch
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Home Insurance Co. v. NewSearch
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Flint v. StoneSearch
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