Court : US Supreme Court
Decided on : Jan-11-1989
..... to decide this case. see jackson v. ashton, 8 pet. 148 (1834); mansfield c. & l. m. r. co. v. swan, 111 u. s. 379 (1884). our jurisdiction here rests on 28 u.s.c. 1257(2), which authorizes this court to review "[f]inal judgments or decrees rendered by the highest court of a state ..... used and useful until it is presently providing actual utility service to the customers. " "section 2. this act shall be applicable to all proceedings pending before the public utility commission and the courts at this time. nothing contained in this act shall be construed to modify or change existing law with regard to rate making treatment of ..... , an otherwise reasonable rate is not subject to constitutional attack by questioning the theoretical consistency of the method that produced it, as appellants do here by noting act 335's theoretical inconsistency in suddenly and selectively applying the "used and useful requirement," normally associated with the fair value method of ratesetting, in the context of .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jun-05-1989
..... and computer programmers -- and for the publishing, advertising, music, and other industries which commission their works. [ footnote 4 ] page 490 u. s. 738 section 101 of the 1976 act provides that a work is "for hire" under two sets of circumstances: "(1) a work prepared by an employee within the scope of his or her ..... (hereinafter varmer, works made for hire). the copyright office does not keep more recent statistics on the number of work for hire registrations. [ footnote 5 ] section 101 of the act defines each of the nine categories of "specially ordered or commissioned" works. [ footnote 6 ] by "hiring party," we mean to refer to the party ..... copyright law, and it seems clear that, like serious composers and choreographers, they were not intended to be treated as 'employees' under the carefully negotiated definition in section 101." second supplementary report of the register of copyrights on the general revision of the u.s. copyright law: 1975 revision bill, chapter xi, pp. 12 .....
Tag this Judgment!Court : US Supreme Court
Decided on : Mar-22-1989
..... his stock in the acquired corporation for less than a 1% interest in the acquiring corporation and a substantial cash boot. section 356(a)(2) finds its genesis in 203(d)(2) of the revenue act of 1924. see 43 stat. 257. although modified slightly over the years, the provisions are, in relevant substance, ..... as though the relevant distribution involved a single corporation's (nl's) stock redemption, which dividend equivalency is determined according to 302 of the code. section 302 shields distributions from dividend taxation if the cash redemption is accompanied by sufficient loss of a shareholder's percentage interest in the corporation. the court of ..... payments. any significant cash payment in a stock-for-stock exchange distributed to a sole shareholder of an acquired corporation will automatically receive capital gains treatment. section 356(a)(2)'s exception for such payments that have attributes of a dividend disappears. congress did not intend to handicap the commissioner and courts with .....
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