Court : US Supreme Court
Decided on : Feb-28-1949
..... , such as the supply of shells to the army "filled not with the proper explosive materials for use, but with sawdust." cong.globe, 37th cong., 3d sess. 955 (1863). this action of the 1863 congress does not support an ..... the court of appeals rejected this suggested interpretation of the article, and the contention is not urged here. [ footnote 2 ] the discussion of the 1863 act showed that congress rather grudgingly conceded this comparatively slight expansion of the court-martial power, apparently prompted by reports of particularly abhorrent recent frauds by war contractors ..... a power to courts-martial, but only in the very limited category of offenses there defined -- frauds against the government. [ footnote 2 ] since the 1863 act, congress has not passed any measure that page 336 u. s. 216 directly expanded court-martial powers over discharged servicemen, whether they reenlisted or not. obviously, .....
Tag this Judgment!Court : US Supreme Court
Decided on : May-31-1949
..... the court reversed the judgment and remanded the cause for trial. on remand, petitioner amended his complaint to charge specifically violations of the boiler inspection act. section 2 of that act, as amended, makes it "unlawful for any carrier to use or permit to be used on its line and locomotive unless said locomotive, its boiler ..... negligence, in its cars, engines, appliances, machinery, track, roadbed, works, boats, wharves, or other equipment." 45 u.s.c. 51. (emphasis added.) the section does not define negligence, leaving that question to be determined, as the missouri supreme court said, "by the common law principles as established and applied in the federal courts ..... is as much "injury," leading in time as certainly to permanent disability, as scalding from a boiler's explosion. we do not think the mere difference in the time required for different acts of negligence to take effect and disclose their harmful, disabling consequences would justify excluding the one type of injury from .....
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 : Jan-17-1949
..... and privileges whether affirmative or negative in form, 227.15, and is allowed any person aggrieved and directly affected by the administrative decision. 227.16. [ footnote 2 ] section 111.05(4) provides: "the fact that one election has been held shall not prevent the holding of another election among the same group of employees, provided that ..... the national labor relations act, amended, now provides in part: "the board is empowered by agreement with any agency of any state or territory ..... under the wisconsin act also excludes certain strikers and others who have not been at work for certain periods. 111.02(3). these latter exceptions likewise do not, in the main, square with the definition of employee contained in 2(3) of the federal act. [ footnote 10 ] u.s.const. art. vi. [ footnote 11 ] section 10(a) of .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jan-17-1949
..... of a taxing statute, the doubt should be resolved in favor of the taxpayer, we feel bound to hold that the joint resolution of 1931 and section 803(a) of the act of 1932 apply only to transfers with reservation of life income made subsequent to the dates of their adoption respectively." "holding this view, we need ..... or enjoyment" clause in death tax statutes, and with what appears to be complete unanimity, they have, up to this day, despite may v. heiner, substantially agreed with this 1884 pennsylvania supreme court interpretation. [ footnote 6 ] congress used the "possession or enjoyment" clause in death tax legislation in 1862, 1864, and 1898. 12 stat. 432, 485; ..... "possession or enjoyment" provision appearing in 811(c) seems to have originated in a pennsylvania inheritance tax law in 1826. [ footnote 5 ] as early as 1884, the supreme court of pennsylvania held that, where a legal transfer of property was made which carried with it a right of possession with a reservation by the grantor .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jan-17-1949
..... internal revenue code, because that court felt itself obliged by precedent to classify each such gain as a "gift" under 22(b)(3) of that act [ footnote 3 ] and code. we hold, however, that those sections do not, in the light of the decisions of this court, permit that result. page 336 u. s. 38 the first test of the taxability ..... on june 1, 1939. this paragraph shall not apply to any discharge occurring before the date of the enactment of the revenue act of 1939, or in a taxable year beginning after december 31, 1942." "(b) basis reduced. -- section 113(b) of the internal revenue code (relating to the adjusted basis of property) is amended by adding at the end ..... manner not material here in 53 stat. 574, 575, 26 u.s.c. (1940 ed.), 22(a). the revenue act of 1938 applied to the respondent's income in 1938 and the internal revenue code to that in 1939 and 1940. [ footnote 3 ] "sec. 22. gross income." " * * * *" "(b) exclusions from gross income. -- the following items shall not be included in .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jan-17-1949
..... the rule is that a default is the equivalent of an admission of allegations which are well pleaded. the court seeks support in the fact that other sections of the nationality act, 8 u.s.c. 738(e) and 746, provide for denaturalization when the alien has been convicted of the crime of procuring his certificate of ..... citizen might be implied, however, from the provision for notice by publication in 738(b). aside from possible constitutional questions, it may therefore be assumed that the section authorizes rendition of a denaturalization judgment in a defendant's absence. but it does not necessarily follow page 335 u. s. 610 that a court may also render ..... rule for vacating a judgment. first. the court assumes, as i think it must, that 338 of the nationality act authorizes default judgments of denaturalization. so much is clear from the provisions in (b) of that section for notice by publication and in (c) for the denaturalization of one who has left the united states to establish .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jan-17-1949
..... fact, and may not have been even thought about by the settlor. to say that the settlor must have intended all the legal consequences of his acts begs the question. so construed, the section would have the same meaning as if the word "intended" had been omitted. "intended" should be given its normal, factual meaning. to intend means ..... had been brought squarely before this court in the reinecke case by the following question in the government's brief: "1. do the words of section 402(c) of the revenue act of 1921, which provide that, for the purpose of measuring the estate tax, there shall be included in the value of decedent's gross estate ..... remains for determination the fact whether the settlor did actually intend that the 1920 transfer take effect in possession or enjoyment upon the expiration of the trust at his death. section 811(c) expressly covers transfers either " in contemplation of or intended to take effect in possession or enjoyment at or after . . . death." (italics supplied.) we .....
Tag this Judgment!Court : US Supreme Court
Decided on : Jan-31-1949
..... the use of sound amplifying systems." perhaps the last-quoted paragraph assumes that all sound trucks emit loud and raucous noises. [ footnote 7 ] he wrote: "section 4 of the ordinance, under which appellant was charged, prohibits any person from using for any purpose whatsoever, a loudspeaker or sound amplifier which emits therefrom 'loud ..... were involved. no man should be subject to punishment under a statute when even a bare majority of judges upholding the conviction cannot agree upon what acts the statute denounces. what the effect of this decision may be, i cannot foretell, except that kovacs will stand convicted and the division among the ..... safety, and comprehends the duty, within constitutional limitations, to protect the wellbeing and tranquility of a community. [ footnote 4 ] a state or city may prohibit acts or things reasonably thought to bring evil or harm to its people. in this case, new jersey necessarily has construed this very ordinance as applied to sound amplification. .....
Tag this Judgment!Court : US Supreme Court
Decided on : Feb-07-1949
..... district court sought to find a federal rule permitting acceptance by a simple majority vote of the shareholders in the provisions of 5(11) of the interstate commerce act. [ footnote 8 ] but that section relates to voluntary mergers, page 336 u. s. 140 not to the purchase of a leased line as part of a plan of reorganization. the commission ..... 10 ] nor is the ambit of federal power less broad in cases arising under the bankruptcy laws of the united states. section 77(f) of the bankruptcy act specifically provides that the plan of reorganization shall be put into effect "the laws of any state or the decision or order of any state authority to the contrary ..... s. 139 not the least of the difficulties with a contrary result is the fact that the bankruptcy act gives no clue to what proportion of the lessor's stockholders must vote to accept the offer if state law is not controlling. section 77(e) provides that confirmation of a plan requires acceptance by creditors holding two-thirds in amount of .....
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