Court : US Supreme Court
Decided on : Nov-07-1938
Helvering v. Winmill - 305 U.S. 79 (1938) U.S. Supreme Court Helvering v. Winmill, 305 U.S. 79 (1938) Helvering v. Winmill No. 11 Argued October 12, 1938 Decided November 7, 1938 305 U.S. 79 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. Brokerage commissions paid or incurred in purchasing securities during the taxable year by a taxpayer engaged in buying and selling securities as a business are not deductible as "compensation for personal services" under 23(a), Revenue Act of 1932, but are expenditures properly chargeable to capital account as constituting part of the cost of the securities purchased, deduction of Page 305 U. S. 80 which, in case of loss from sales, is limited by 111 and 23(r) of the Act; T.R. 77, Art. 282. P. 305 U. S. 81 . 2. Treasury regulations and interpretations long continued without substantial change, applying to unamended or substantially reenacted statutes, are deemed to have received congressional approval,...
Tag this Judgment!Court : US Supreme Court
Decided on : Jan-31-1938
Indiana ex rel. Anderson v. Brand - 303 U.S. 95 (1938) U.S. Supreme Court Indiana ex rel. Anderson v. Brand, 303 U.S. 95 (1938) Indiana ex rel. Anderson v. Brand No. 256 Argued January 10, 1938 Decided January 31, 1938 303 U.S. 95 CERTIORARI TO THE SUPREME COURT OF INDIANA Syllabus 1. Where a state court does not decide a cause upon an independent state ground, but, deeming a federal question to be before it, actually entertains and decides that question adversely to the federal right asserted, this Court has jurisdiction to review the judgment if final. P. 303 U. S. 98 . 2. This Court may not refuse jurisdiction because the state court might have based its decision, consistently with the record, upon an independent and adequate state ground. P. 303 U. S. 98 . 3. The opinion of the state court may be examined to ascertain whether a federal question was raised and decided or whether the court rested its judgment on an adequate nonfederal ground. P. 303 U. S. 98 . 4. ...
Tag this Judgment!Court : US Supreme Court
Decided on : Dec-05-1938
Inter-Island Steam Navigation Co. v. Hawaii - 305 U.S. 306 (1938) U.S. Supreme Court Inter-Island Steam Navigation Co. v. Hawaii, 305 U.S. 306 (1938) Inter-Island Steam Navigation Co. v. Hawaii No. 94 Argued November 18, 1938 Decided December 5, 1938 305 U.S. 306 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT Syllabus 1. The conclusion of the Supreme Court of Hawaii that a common carrier of freight and passengers by water between different points in the Territory was a public utility within the meaning of the Hawaii Utilities Act of 1913, is accepted by this Court on review. P. 305 U. S. 311 . 2. Enactment by Congress of the Shipping Act of 1916 did not oust the Public Utilities Commission of Hawaii of all jurisdiction whatsoever over common carriers by water between ports of the Territory, and did not abrogate the Commission's power to exact fees from such carriers to defray the expense of investigatory services which it still had authority to perform....
Tag this Judgment!Court : Allahabad
Decided on : Aug-30-1938
Reported in : AIR1938All641
Harries, J.1. This is a reference to a Full Bench by a Division Bench in a case in which the two learned Judges constituting that Bench have disagreed on questions of fact. The suit out of which the appeal arises was brought by the plaintiff for a sum of Rs. 12,477-4-6 being as to Rs. 5177-4-6 expenses alleged to be due to the plaintiff and as to Rs. 7300, arrears of salary alleged to be due to the plaintiff. The defendant denied the alleged terms of employment and pleaded that the plaintiff had received all that he was entitled to. The learned Civil Judge who heard the case at first instance decreed the plaintiff's claim for Rs. 1950 only and against that decree the defendant preferred a first appeal to this Court. The learned Judges constituting the Division Bench which heard the appeal disagreed. Thorn J. (as he then was) accepted the defendant's contentions and would have allowed the appeal and would have dismissed the plaintiff's claim in its entirety. Iqbal Ahmad J. was however o...
Tag this Judgment!Court : Allahabad
Decided on : Nov-04-1938
Reported in : AIR1939All197
Bennet, J.1. This is a second appeal by defendant 1, Har Narain Singh, and defendant 2, Girja Saran Singh, against concurring decrees of the two lower Courts granting possession to the plaintiffs of property in list B of the plaint. The family pedigree is as follows: DEBI SARAN SINGH | |--------------------------------------------------| | |Mt. Lachminau=Mahabir Singh=Mt. Lakhpati died 1900 Ram Dahal Singhdied 1900 | died 1882 | (widow No. 2) =Mt. Jamna Kunwarwidow No.1) | | died 1898 (widow) | ---------| | | | Mt. Deo Kali deceased | Mt. Ram Anandi daughter daughter married to | died on 13th February 1933. Hirday Narain Singh | | | Har Narain Singh, | defendant 1 |-------------------------------------------------------------| | | |Mt. Unccta daughter Bhola Singh = Mt. Jogta Mt. Abalkha daughter died 1901 (predeceased Mahabir Singh) married to Lal Makund Singh widow | | | | Mt. Patto deceased daughter | married to Girja Saran Singh | defendant 2. | |-----------------------------------...
Tag this Judgment!Court : Chennai
Decided on : Aug-30-1938
Reported in : AIR1939Mad21; (1938)2MLJ863
Alfred Henry Lionel Leach, C.J.1. The appellant in this case has been convicted on three charges under Section 7(1)(a) of the Criminal Law Amendment Act, 1932, read with Section 117 of the Indian Penal Code, and has been sentenced on each charge to one year's rigorous imprisonment, the sentences to run concurrently. Section 7(1)(a) reads as follows:Whoever with intent to cause any person to abstain from doing or to do any act which such person has a right to do or to abstain from doing, obstructs or uses violence to or intimidates such person or any member of his family or person in his employ, or loiters at or near a place where such person or member or employed person resides or works or carries on business or happens to be, or persistently follows him from place to place, or interferes with any property owned or used by him or deprives him of or hinders him in the use thereof, shall be punished with imprisonment for a term which may extend to six months, or with fine which may exten...
Tag this Judgment!Court : Mumbai
Decided on : Feb-11-1938
Reported in : AIR1938Bom338; (1938)40BOMLR483
John Beaumont, Kt., C.J.1. This is an appeal against the conviction of the appellant under Section 128 of the City of Bombay Police Act, 1902, by the Chief Presidency Magistrate, who imposed a fine of Rs. 201. Section 128 of the City of Bombay Police Act provides :-Whoever, within two years from the date of his removal under the provisions of Section 27 returns to any place within the City of Bombay, without the permission in writing of the Commissioner of Police, shall be punished with imprisonment for a term which may extend to two years or with fine or with both. 2. The appellant admits that on November 2, 1936, an order was made by the Commissioner of Police purporting to act under Section 27 of the City of Bombay Police Act, under which the appellant was removed from Bombay. He further admits that he returned to Bombay within two years from the date of such removal; but he contends that the order which the Commissioner of Police purported to pass under Section 27 of the Act was no...
Tag this Judgment!Court : US Supreme Court
Decided on : Jan-31-1938
Blackton v. Gordon - 303 U.S. 91 (1938) U.S. Supreme Court Blackton v. Gordon, 303 U.S. 91 (1938) Blackton v. Gordon No. 167 Argued January 5, 1938 Decided January 31, 1938 303 U.S. 91 CERTIORARI TO THE COURT OF ERRORS AND APPEALS OF NEW JERSEY Syllabus Section 12 of the Act of March 4, 1915, 46 U.S.C. 601, exempting wages of seamen from attachment, held inapplicable to the wages of a master of a vessel. P. 303 U. S. 92 . 118 N.J.L. 159, 191 Atl. 761, affirmed. Certiorari, 302 U.S. 667, to review a judgment affirming a judgment against the petitioner, 117 N.J.L. 40, 186 Atl. 689, in a suit to enforce against him a statutory liability based on his refusal to honor a writ of attachment. MR. JUSTICE ROBERTS delivered the opinion of the Court. The issue is whether the master of a vessel is entitled to the benefit of 12 of the Act of March 4, 1915, [ Footnote 1 ] exempting wages of seamen from attachment. The respondent recovered judgment against one Findlay, the capt...
Tag this Judgment!Court : US Supreme Court
Decided on : Feb-28-1938
United States v. Klein - 303 U.S. 276 (1938) U.S. Supreme Court United States v. Klein, 303 U.S. 276 (1938) United States v. Klein No. 439 Argued February 11, 1938 Decided February 28, 1938 303 U.S. 276 APPEAL FROM THE SUPREME COURT OF PENNSYLVANIA Syllabus 1. Moneys due by a defendant in a suit in the federal district court to certain bondholders whose whereabouts were unknown were by direction of the court paid into its registry. Unclaimed for more than five years, the fund was deposited in the U.S. Treasury, as required by R.S. 996. Under that section, the money remains subject to the order of the district court to be paid to the persons entitled to it upon full proof of their right. In the exercise of a jurisdiction conferred by state statute, a state court subsequently decreed escheat of the fund, and directed the state escheator to apply to the district court for an order that the money be paid to him. There was no contention on behalf of the United States of actual o...
Tag this Judgment!Court : Allahabad
Decided on : Mar-08-1938
Reported in : AIR1938All396
Bennet, Ag. C.J.1. This is a second appeal by the plaintiffs zamindars who brought a suit for ejectment of two persons, Sarju and Ramlal from an occupancy tenancy. The two Courts below have dismissed the suit of the plaintiffs. As an important question of law has arisen, the second appeal has been referred to a Full Bench of five Judges. The pedigree of the defendant is as follows:BHULANDHI||-----------------------|Jagar Nath Nandan| |Lachman Sheodin| ||------------------| Sita RamRam Sarup defdt. 2 Sarju, defdt. 1 || Mt. BhagniShyam Lal2. Sita Ram was admittedly the last male occupancy tenant and he died in 1906 or 1907. He was succeeded by his widow Mt. Bhagni who died on 28th July 1931. The lower Appellate Court has held, that Sarju, defendant 1, was joint in cultivation with Sita Ram until his death. Ram Sarup the other defendant died during the course of the litigation and his son Shyam Lal was entered in his place. Mt. Bhagni on the death of her husband in 1906 or 1907 succeeded ...
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