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Brush Vs. Commissioner

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  • US Supreme Court
  • Mar 15, 1937

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81 entries 3 linked 78 unlinked
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  1. New York Ex Rel. Rogers Vs. Graves US Supreme Court · Jan 04, 1937
  2. Hudson County Water Co. Vs. Mccarter US Supreme Court · Apr 06, 1908
  3. Detroit Vs. Osborne US Supreme Court · May 19, 1890
  4. U.S. 352 (1937) U.S. Supreme Court Brush v. Commissioner
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  5. U.S. 352 (1937) Brush v. Commissioner
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  6. does not stamp the function of supplying water as a private one. P. 300 U. S. 372 . 9. South Carolina v. United
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  7. States, 199 U. S. 437 , 199 U. S. 461 -462, and Flint v. Stone
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  8. as it here is used, has been qualified by this Court in a variety of ways. Thus, in South Carolina v. United
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  9. character, and did not extend to those used by the state in carrying on an ordinary private business. In Flint v. Stone
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  10. S. 172 , the immunity from taxation was related to the essential governmental functions of the state. In Helvering v. Powers
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  11. U. S. 362 in the business for what the state conceives to be the public benefit. Id. In United States v. California
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  12. as used in the Flint v. Stone
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  13. actions arising from negligence in such operation. But the rule in respect of such cases, as we pointed out in Trenton v. New
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  14. to federal taxation, because the maintenance of such a service is a governmental function. Indian Motocycle Co. v. United
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  15. be strict or liberal or denied altogether is for the state which created the municipality alone to decide ( Detroit v. Osborne
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  16. Collector v. Day
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  17. Wall. 113, 78 U. S. 124 . And, as it was said in Texas v. White
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  18. upon necessary implication, that neither may tax the governmental means and instrumentalities of the other. Collector v. Day
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  19. in harmony with implied constitutional principles Page 300 U. S. 365 of general application. Compare Workman v. New
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  20. is fundamental, and we put aside the state decisions in tort actions as inapposite. Compare Atlantic Cleaners & Dyers v. United
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  21. Continental Bank v. Chicago
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  22. the decision of cases in respect of municipal activities of a different kind which may arise in the future. Cf. Euclid v. Ambler
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  23. Metcalf & Eddy v. Mitchell
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  24. This Court upheld the statute. Clark v. Nash
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  25. rule of appropriation or the common law rule in respect of riparian rights should obtain. California Oregon Power Co. v. Cement
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  26. Co., 295 U. S. 142 , 295 U. S. 155 et seq. And in Kansas v. Colorado
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  27. Cf. Hudson County Water Co. v. McCarter
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  28. New Orleans Gas Light Co. v. Drainage
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  29. Houck v. Little
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  30. River Drainage District, 239 U. S. 254 , 239 U. S. 261 . In New Orleans v. Morris
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  31. the bankruptcy statutes could not be extended to municipalities or other political subdivisions of a state. Ashton v. Cameron
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  32. the case itself decided and the rehearing denied in the light of the issue thus definitely presented. Compare Binghmam v. United
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  33. this Court said in Columbus v. Mercantile
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  34. Page 300 U. S. 370 In Dunbar v. New
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  35. In German Alliance Ins. Co. v. Homewater
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  36. concerned, the water supply is a necessary auxiliary, and therefore partakes of their nature. New York ex rel. Rogers v. Graves
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  37. had a recent beginning. Page 300 U. S. 372 The principle finds illustration in our decision in Shoemaker v. United
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  38. operates a highway. It may, if it choose, exact compensation for its use from those who travel over it ( see Bingaman v. Golden
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  39. operation calls into exercise a governmental function. The contention is made that our decisions in South Carolina v. United
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  40. but do not control in a subsequent case when the precise point is presented for decision. Osaka Shosen Kaisha Line v. United
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  41. cited. The precise point is presented here, has been fully considered, and is decided otherwise. Neither Ohio v. Helvering
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  42. U. S. 360 , nor Helvering v. Powers
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  43. those cases from the one now under consideration. We have not failed to give careful consideration to Blair v. Byers
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  44. F.2d 326, and Denman v. Comm'r
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  45. that which we have expressed. To the extent of this conflict, those cases are disapproved. Both rely on South Carolina v. United
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  46. States and Flint v. Stone
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  47. See Herron v. Pittsburgh
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  48. Jones v. Sioux
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  49. Twist v. Rochester
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  50. N.Y.S. 850. Compare Kunz v. Troy
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