Court : US Supreme Court
Decided on : Jun-20-1949
..... of 1946, in the sum of $20,296.36, measured by appellant's receipts for transporting oil from the lease tanks to the railroad loading platforms, pursuant to the following sections of the mississippi code, miss.code, 1942, ann., tit. 40, c. 3, 10105, 10109 (supp. 1948), which provide: "10105. . . . there is hereby levied and shall be collected annual privilege taxes ..... . [ footnote 2 ] all appellant's transportation of oil in mississippi is covered by tariffs which are published and filed with the interstate commerce commission as required by the interstate commerce act as amended, 49 u.s.c. 1(1), 1(3), and 6. [ footnote 3 ] other provisions of the mississippi code not here involved impose franchise, net income, and ad ..... . v. storen, 304 u. s. 307 , 304 u. s. 329 , although there is in the report of the case, 142 u.s. at 142 u. s. 218 , 2 of the act there in question, support for mr. justice holmes' treatment of it in galveston, h. & s.a. r. co. v. texas, 210 u. s. 217 , 210 u. s. 226 , as .....
Tag this Judgment!Court : US Supreme Court
Decided on : Apr-18-1949
..... be just and reasonable, and, where just and equitable, fix general rates applicable to all carriers in the same classification." 39 u.s.c. 549. other sections specify and define four classes of service, namely, full railway post office car service, apartment service, storage car service, and closed pouch service. 39 u. ..... was no attempt to render a money judgment for the carrier. necessarily, this restraint reflected the jurisdictional limitations placed upon the court by the urgent deficiencies act. but those limitations themselves reflected another policy, quite apart from and in addition to that giving effect to the constitutional limitations of article iii. [ ..... all questions of the compensation to be paid railroad companies for carrying the mails should be determined by the interstate commerce commission. the commission having acted within the scope of its authority, having fixed the reasonable compensation to which the plaintiff is entitled, this court cannot review the action of the .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jun-27-1949
..... intention to contribute capital or services sometime in the future is page 337 u. s. 739 sufficient to satisfy ordinary concepts of partnership, as required by the tower case. the sections of the internal revenue code involved are 181 and 182, [ footnote 4 ] which set out the method of taxing partnership income, and 11 and 22(a), [ footnote 5 ..... , the actual control of income and the purposes for which it is used, and any other facts throwing light on their true intent -- the parties in good faith and acting with a business purpose intended to join together in the present conduct of the enterprise. [ footnote 11 ] page 337 u. s. 743 there is nothing new or particularly ..... difficult about such a test. triers of fact are constantly called upon to determine the intent with which a person acted. [ footnote 12 ] the tax court, for example, must make such a determination in every estate tax case in which it is contended that a transfer was made .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jun-20-1949
..... procedure to the union, no new plan has been mutually agreed to, the company may proceed according to its proposed plan of layoff subject to article ii, section 6." 1941 agreement, art. iii, 5. the later agreement provided: "(a) general layoff procedure. layoffs shall be made in order of company-wide seniority ..... in collective bargaining, 100-102 (1945); harbison, seniority policies and procedures as developed through collective bargaining 1-10 (1941). to draw from the selective service act an implication that date of employment is the inflexible basis for determining seniority rights as reflected in layoffs is to ignore a vast body of long established controlling ..... statutory provisions: "(a) any person inducted into the land or naval forces under this act for training and service, who, in the judgment of those in authority over him, satisfactorily completes his period of training and service under section 3(b) shall be entitled to a certificate to that effect upon the completion of .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jun-06-1949
..... that the commission has not seen fit to provide for oral argument in all such cases as this arising under 312(b); nor is there any basis in the section or the act for believing that congress intended to require it to do so. "reasonable opportunity to show cause," as used in 312(b), comprehends in the light of 4(j) and ..... modification vel non, if any effect is to be given to the provisions of 312(b). [ footnote 16 ] we think the limitations of that section must be given effect. indeed, it is our view that the act's procedural scheme and its application in this case have not deprived the respondent of any procedural right guaranteed by the due process requirement of ..... u. s. 264 , 295 u. s. 277 -278; or the right to defend against an indictment for crime. [ footnote 11 ] act of june 19, 1934, c. 652, 48 stat. 1064, 1081, 47 u.s.c. 301 ff. [ footnote 12 ] the section reads in part: "in all cases heard by an examiner, the commission shall hear oral arguments. . . ." 47 u.s.c. 409 .....
Tag this Judgment!Court : US Supreme Court
Decided on : May-31-1949
..... the following express statement in the board's decision and order: "1. the trial examiner found that the respondent, in violation of section 8(1) and (5) of the act, failed to bargain collectively with the union as the statutory representative of the respondent's employees by refusing to furnish the union with ..... of america, cio, case no. 10-c1812. -- decided august 21, 1946. " order" "upon the entire record in the case, and pursuant to section 10(c) of the national labor relations act, the national labor relations board hereby orders that the respondent, crompton-highland mills, inc., griffin, georgia, and its officers, agents, successors, and assigns, shall ..... us." "the bargaining unit is: all production and maintenance employees at our griffin plant, including watchmen, but excluding office, clerical, technical and laboratory employees, section men in the spinning room, head loom fixers in the weave room, head fixers in the card room, all supervisory employees of the grade of second hand .....
Tag this Judgment!Court : US Supreme Court
Decided on : Mar-14-1949
..... 620 , 326 u. s. 622 . atlas life ins. co. v. w. i. southern, inc., 306 u. s. 563 , 306 u. s. 568 : "section 11 of the judiciary act of 1789, 1 stat. 78, provided that the circuit courts should have 'cognizance . . . of all suits of a civil nature at common law or in equity' in cases ..... under circumstances that would require its application in a similar suit in a state. congress, in discussing an amendment to the mann-elkins act, which amendment evolved into this section, considered the geographical difficulties inherent in the requirement of a three-judge court and the burden thus place on the functioning of the federal ..... party to any civil or criminal case, before or after rendition of judgment or decree. . . ." [ footnote 2 ] session laws of hawaii 1943, act 104, revised laws of hawaii 1945, c. 31. [ footnote 3 ] "sec. 1872. definitions. as used in this chapter: " "'school' means any person, firm, group of persons, unincorporated association, corporation, establishment, or institution .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jan-03-1949
..... all enterprises entered into by said employer in violation of house bill #229, session 1947, general assembly of north carolina, chapter 328, 1947 session laws of north carolina, and particularly sections 2-3 & 5 thereof, and chapter 75 of the general statutes of n.c. . . . ." [ footnote 3/2 ] see note 3. [ footnote 3/3 ] the syllogism might well ..... coerce a worker to make a contract "not to join or become a member of any labor organization" as a condition of getting or holding a job in arizona. a section of the arizona code made every such contract (generally known as a "yellow dog contract") void and unenforceable. [ footnote 2 ] similarly, the arizona constitutional amendment makes void ..... they are estimated may be found in technical note, 67 monthly labor rev. no. 1, p. 50 (1948). [ footnote 2/4 ] section 2, fourth, of the 1934 amendment, 48 stat. 1187, of the railway labor act of 1926, 44 stat. 577, 45 u.s.c. 152, fourth, appears on its face to bar union shop agreements, and it has .....
Tag this Judgment!Court : US Supreme Court
Decided on : Dec-12-1949
..... place." the words of the provision, when taken in their ordinary and familiar meaning, reflect a legislative purpose of comprehensive application. by its terms, the section embraces every payment made in order to secure admittance to a specific location. and this purpose of broad application is not less certain because of anything ..... be paid by the person paying for such admission." and 1715 requires that "every person receiving any payments for admission . . . subject to the tax imposed by section 1700 . . . shall collect the amount thereof from the person making such payments." this suit, brought to recover penalties paid by petitioner for noncollection of federal admissions ..... s suggestion that congress intended to exempt from tax admissions to any activity not conducted for gain. section 1701 of the code did allow certain exemptions prior to their termination on october 1, 1941 pursuant to the revenue act of 1941, 541(b), 55 stat. 687, 710. in 1701, congress exempted admissions to .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jun-13-1949
..... brought suit to recover the balance of the $20,000 which he alleged was the "just compensation" to which he was entitled, plus interest. section 902(a) of the act, [ footnote 1 ] after providing that the owner of any vessel requisitioned by the commission shall page 337 u. s. 328 be paid "just compensation for the property taken ..... 297 u. s. 288 , 297 u. s. 324 . the inadequacies in the findings are due to the erroneous construction of the act by the court of claims. reversed. mr. chief justice vinson dissents. [ footnote 1 ] section 902(a) provides: "whenever the president shall proclaim that the security of the national defense makes it advisable or during any national emergency declared ..... 1936. [ footnote 2/1 ] the following facts are the basis of the claim that the scope and validity of that section of the merchant marine act call for adjudication. the steam tug guthrie was owned by the united states and operated by the coast guard continuously from 1895, when she was built, until 1941 .....
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