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Educational Films Corp. Vs. Ward
Cites for this judgment
- US Supreme Court
- Jan 12, 1931
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U.S. 379 (1931) U.S. Supreme Court Educational Films Corp. v. WardSearch
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U.S. 379 (1931) Educational Films Corp. v. WardSearch
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of a different rule. P. 282 U. S. 392 . Page 282 U. S. 381 7. The rule applied in Macallen Co. v. MassachusettsSearch
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are instrumentalities of the federal government, taxation of which the Constitution impliedly forbids ( see Long v. RockwoodSearch
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with the computation of the tax), and to an opinion of the New York Court of Appeals ( Alpha Portland Cement Co. v. KnappSearch
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they are counterbalanced by the later pronouncement of the same court in People ex rel. Bass, Ratcliff & Gretton v. StateSearch
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Although we have said in another connection ( People ex rel. Alpha P.C. Co. v. KnappSearch
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rather than by particular descriptive language which may have been applied to it. As was said in Macallen Co. v. MassachusettsSearch
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On Page 282 U. S. 388 appeal from the state court in People ex rel. Bass, Ratcliff & Gretton v. StateSearch
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business in one year measured by the allocated income accruing from the business in the preceding year. See New York v. JersawitSearch
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Home Insurance Co. v. NewSearch
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United States Aluminum Printing Plate Co. v. KnightSearch
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Anderson v. Forty-twoSearch
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be affected by it, is the problem necessarily involved in determining the extent of the immunity. See Metcalf & Eddy v. MitchellSearch
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a tax on corporate franchises, the problem has long since ceased to be novel. While this Court, since McCulloch v. MarylandSearch
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government, or the income derived from them, may not be made the direct object of taxation by the other, Weston v. CitySearch
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Dobbins v. CommissionersSearch
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Home Savings Bank v. DesSearch
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Federal Land Bank v. CroslandSearch
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effect which the tax may have upon the other. The precise question now presented was definitely answered in Flint v. StoneSearch
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of the Page 282 U. S. 390 tax embraces tax-exempt securities or their income. See Society for Savings v. CoiteSearch
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Hamilton Mfg. Co. v. MassachusettsSearch
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Home Insurance Co. v. NewSearch
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or legacy tax is valid although measured by the value of United States bonds which are transmitted. Plummer v. ColerSearch
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U. S. 115 . See also Orr v. GilmanSearch
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U. S. 1 . Cf. Greiner v. LewellynSearch
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Willcutts v. BunnSearch
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By parity of reasoning, an inheritance tax may be levied by a state on a bequest to the United States, United States v. PerkinsSearch
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U. S. 625 , and by the United States on a bequest to a municipality, Snyder v. BettmanSearch
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at full value shares in national banks are upheld although the banks own tax-exempt United States bonds. Van Allen v. AssessorsSearch
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Duer v. CommissionersSearch
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People's National Bank of Kingfisher v. BoardSearch
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not a forbidden tax on exports because it includes receipts from exports in the computation of the income, Peck & Co. v. LoweSearch
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Barclay & Co. v. EdwardsSearch
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in a state income tax of receipts from interstate commerce a prohibited burden on commerce, United States Glue Co. v. OakSearch
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Interborough Rapid Transit Co. v. SohmerSearch
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to the business done within the state, is valid, although including receipts from interstate commerce. Maine v. GrandSearch
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Galveston, Harrisburg & San Antonio Ry. Co. v. TexasSearch
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