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Welch Vs. Henry
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- US Supreme Court
- Nov 21, 1938
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U.S. 134 (1938) U.S. Supreme Court Welch v. HenrySearch
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U.S. 134 (1938) Welch v. HenrySearch
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dividends from a corporation is an event which may constitutionally be taxed either with or without deductions, Lynch v. HornbySearch
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See Helvering v. IndependentSearch
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U. S. 381 , even though the corporate income which is their source has also been taxed. See Tennessee v. WhitworthSearch
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Klein v. BoardSearch
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to some extent borne the burden of state taxation constitute a distinct class for purposes of tax exemption, Colgate v. HarveySearch
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Travelers' Insurance Co. v. ConnecticutSearch
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in consequence, such dividends have borne no tax burden, is equally a basis for their selection for taxation. Watson v. StateSearch
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policy of the State, has escaped all tax during the taxable period is not a denial of equal protection. See Watson v. ComptrollerSearch
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on discrimination not shown to be arbitrary or capricious, do not fall within the constitutional prohibition. Lawrence v. StateSearch
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imposed a tax on income received in 1933. But a tax is not necessarily unconstitutional because retroactive. Milliken v. UnitedSearch
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by the taxpayer at the time of the particular voluntary act which the statute later made the taxable event. Nichols v. CoolidgeSearch
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U. S. 440 , 276 U. S. 445 (citing Blodgett v. HoldenSearch
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has been held valid where the donor was forewarned by the statute books of the possibility of such a levy, Milliken v. UnitedSearch
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of real estate, retroactively applied, are not open to the objection successfully urged in the gift cases. See Wagner v. BaltimoreSearch
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Page 305 U. S. 148 compare Citizens' National Bank v. KentuckySearch
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Billings v. UnitedSearch
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in which the taxing statute is enacted, and in some instances during the year of the preceding session. See Untermyer v. AndersonSearch
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was applied to the twelve months ending December 31, Page 305 U. S. 149 1916. Cf. Carbon Steel Co. v. LewellynSearch
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United States v. AndersonSearch
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Revenue Acts is a denial of the due process guaranteed by the Fifth Amendment has been uniformly rejected. Stockdale v. InsuranceSearch
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Railroad Co. v. RoseSearch
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Flint v. StoneSearch
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Brushaber v. UnionSearch
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LaBelle Iron Works v. UnitedSearch
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to which this Court has declared a tax law may be retroactively applied, Cooper v. UnitedSearch
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earned during the calendar year 1863, this tax being imposed after the taxes for the year had been paid. In Stockdale v. InsuranceSearch
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taxed incomes for the calendar year 1918, was applied without question as to its constitutionality in United States v. RobbinsSearch
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tax laws applicable to 1933 income, as did Congress in the Joint Resolution of July 4, 1864, commented on in Stockdale v. InsuranceSearch
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Globe Steel Tubes Co. v. LyonsSearch
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Cliffs Chemical Co. v. WisconsinSearch
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West v. TaxSearch
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VanDyke v. TaxSearch
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the statute, viewed in its retroactive aspect, do not meet the present case. In one of the cited cases, United States v. HudsonSearch
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a selected few who had theretofore been relieved of the unjust burden of double taxation. What was said in Milliken v. UnitedSearch
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Scobie v. TaxSearch
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