Array ( [0] => ..... , although it might fall within the industrial category if sold to a consumer who did nothing but manufacture shirts. since any other interpretation of the section would entail the almost insurmountable administrative difficulty of classifying all the electricity sold to a plant according to the specific operations to which such power was ..... definition which differentiates for this statutory clause between industrial and commercial in other lines of business activity. that is a problem primarily for the administrators of the section, with knowledge of the specific and varying facts. the legislative history indicates that the term "commercial" was meant to apply to the nature of the ..... 47 stat. 169, 266. this act was amended in 1933 to make the burden of the tax fall directly upon the vendor. 48 stat. 254, 256. no change of any significance for our purposes has occurred since the original enactment of this provision. although the language of the section does not include the word "industrial ..... [1] => ..... 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 ..... [2] => ..... 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 ..... [3] => ..... proceedings now pending, which have been commenced under any enactment hereby repealed, shall be deemed to have been commenced under this act, and shall hereafter be conducted in accordance with the provisions of this act." [27] section 3 (19), now (20), "alienated" means transferred in so far as the rights of government to payment of the ..... to time, to lay down rules for the administration of the survey settlements, not at variance with any provision of this act, and to declare existing settlements and all assessments, imposed according to section xxv ... fixed for any period not exceeding thirty years. the expiration of period so guaranteed shall from time to time be ..... are unfixed assessments, the levies being "experimental" rates for one year only. under s. 103 of the act, when the assessments have been announced in the manner prescribed in the first clause of the section, the survey settlement shall be held to have been introduced. whether the announcement of the settlement made to the ..... [4] => ..... with . . . any mental . . . disability which would bring such aliens within any of the classes excluded from admission to the united states under section three of this act." we agree with the following statement of the court of appeals. "a certificate by the medical board, if its action conformed to the statute and regulations ..... are certified by the examining surgeon as being mentally . . . defective. . . ." 39 stat. 874, 875, 8 u.s.c. 136(d). section 16 of the act [ footnote 1 ] provides that mental examinations of arriving aliens shall be made by not less than two united states public health service medical officers especially trained in ..... appeals affirmed, one judge dissenting. 170 f.2d 1009. certiorari was granted because important questions were raised concerning administration of the immigration laws. section 3 of the immigration act of 1917 excludes from admission into this country certain classes of aliens deemed undesirable. among those excluded are persons "who are found to be ..... [5] => ..... thought necessary "in order to provide a reasonable period of adjustment within which rates and charges may be established pursuant to the provisions of section [1008]." section 1009 was amended by the act of february 20, 1946, 60 stat. 21, to permit the filing of joint rates between forwarders and motor carriers under certain circumstances. ..... with these carriers, however, the status of the forwarder is still that of shipper. it is this duality of character that raises the question in this case. section 1013 of the act [ footnote 3 ] provides that the carmack amendment, 34 stat. 593, as amended, 49 u.s.c. 20(11) [ footnote 4 ] and page ..... to deliver the shipment safely at the destination. common carrier liability was the penalty for failure of fulfillment of that undertaking. the freight forwarder act encompasses only the second type of forwarder described above. section 1002(a)(5) defines "freight forwarder" as "any person which . . . holds itself out to the general public to transport or ..... [6] => ..... virtue of the sansome rule, earnings and profits of the parent, whatever the ultimate treatment of the deficits of the other subsidiaries. [ footnote 5 ] section 201 of the 1921 act specifies what corporate distributions are taxable as dividends; 202(c)(2) provides for the nonrecognition of gain or loss from certain corporate reorganizations. [ footnote 6 ..... again are available: the liquidation may take the form of a sale outright, or may be performed within the framework of the reorganization sections of the internal revenue code or its predecessor acts. if the former, gain is, of course, realized, and is also recognized for tax purposes. we note in passing, in this ..... 115(h) harmonize with 112(b)(6) and (7), and regulations 101, promulgated under the 1938 act, was amended to conform. the internal revenue code contains the section substantially unchanged. section 501 of the second revenue act of 1940 added 115(1) to the internal revenue code to elaborate the law with regard to the ..... [7] => ..... silentio, united states v. childs, 266 u. s. 304 , 266 u. s. 307 (1924), 5 a.b.r.(n.s.) 5). although, under the chandler act, a tax debt is required to be proved (sec. 57n) and its order of priority ranks below all administration costs and expenses, wages and costs and expenses of creditors successfully opposing a settlement or discharge ..... , 145 f.2d 447, 449, and in united states v. roth, 164 f.2d 575, 577, 578. [ footnote 17 ] "11. section 11(a) of the bill is intended both to clarify and modify section 57j of the act. the change in 57j(c) is to make clear that the limitation on interest 'up to the date of bankruptcy' relates only to ..... sub silentio, by this court in united states v. childs, 266 u. s. 304 , and adopted by congressional reenactment of that section in the chandler act. they page 336 u. s. 333 also contend that, even after the chandler act, the lower courts, and this court in meilink v. unemployment reserves commission, 314 u. s. 564 , affirmed the alleged prior interpretation ..... [8] => ..... point for decision in this case is whether the board was justified in concluding that the four respondent companies interfered with rights guaranteed by 7 of the wagner act. section 7 provides that "[e]mployees shall have the right to self-organization, to form, join, or assist labor organizations. . . ." 49 stat. 452. ..... union, the respondents stowe, acme, perfection, and linford interfered with, restrained, and coerced their employees in the exercise of the rights guaranteed in section 7 of the act, in violation of section 8(1) thereof." id. 624. [ footnote 2/3 ] "ownership does not always mean absolute dominion. the more an owner, for his ..... purpose" of the discriminatory denial is "to impede, prevent, and discourage self-organization and collective bargaining by the [company's] employees within the meaning of section 7 of the act." north belmont, north carolina, is the home of the four respondents' mills. interlocking directorates and family ties make the four equal one for our purposes ..... [9] => ..... the learned counsel that the above observation is without foundation. there are certified copies of public documents admissible under section 74, evidence act. there are other documents which are admissible under sub-section (5) of section 32 of the same act. lastly, there are documents which have been proved by witnesses, for example, batwara or the partition deed of ..... ram rup . i think that this plea of limitation must be allowed. once the partition has been proved, shares defined in the revenue record and parties have acted or dealt with their respective shares, for nearly twenty years, the plaintiffs cannot be heard to say that the family still continues joint.23. i may finally ..... the court of raja sahib for partition and raja sahib's order fixing the shares and dividing the property and registering the names in revenue records and acts and dealings with the respective property falling into the share of the parties, for nearly twenty years, there can be one and only one conclusion that ..... ) Explosives Act 1884 Section 4 Definitions - Year 1949 - Page 52 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Year: 1949 Page 52 of about 527 results (0.112 seconds)

Feb 14 1949 (FN)

WisconsIn Elec. Power Co. Vs. United States

Court : US Supreme Court

Decided on : Feb-14-1949

..... , although it might fall within the industrial category if sold to a consumer who did nothing but manufacture shirts. since any other interpretation of the section would entail the almost insurmountable administrative difficulty of classifying all the electricity sold to a plant according to the specific operations to which such power was ..... definition which differentiates for this statutory clause between industrial and commercial in other lines of business activity. that is a problem primarily for the administrators of the section, with knowledge of the specific and varying facts. the legislative history indicates that the term "commercial" was meant to apply to the nature of the ..... 47 stat. 169, 266. this act was amended in 1933 to make the burden of the tax fall directly upon the vendor. 48 stat. 254, 256. no change of any significance for our purposes has occurred since the original enactment of this provision. although the language of the section does not include the word "industrial .....

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Jan 17 1949 (FN)

Klapprott Vs. United States

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 .....

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Jan 17 1949 (FN)

Commissioner Vs. Jacobson

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 .....

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Jan 11 1949 (PC)

Government of the Province of Bombay Vs. Pestonji Ardeshir Wadia and O ...

Court : Privy Council

Decided on : Jan-11-1949

Reported in : AIR1949PC143

..... proceedings now pending, which have been commenced under any enactment hereby repealed, shall be deemed to have been commenced under this act, and shall hereafter be conducted in accordance with the provisions of this act." [27] section 3 (19), now (20), "alienated" means transferred in so far as the rights of government to payment of the ..... to time, to lay down rules for the administration of the survey settlements, not at variance with any provision of this act, and to declare existing settlements and all assessments, imposed according to section xxv ... fixed for any period not exceeding thirty years. the expiration of period so guaranteed shall from time to time be ..... are unfixed assessments, the levies being "experimental" rates for one year only. under s. 103 of the act, when the assessments have been announced in the manner prescribed in the first clause of the section, the survey settlement shall be held to have been introduced. whether the announcement of the settlement made to the .....

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May 09 1949 (FN)

Johnson Vs. Shaughnessy

Court : US Supreme Court

Decided on : May-09-1949

..... with . . . any mental . . . disability which would bring such aliens within any of the classes excluded from admission to the united states under section three of this act." we agree with the following statement of the court of appeals. "a certificate by the medical board, if its action conformed to the statute and regulations ..... are certified by the examining surgeon as being mentally . . . defective. . . ." 39 stat. 874, 875, 8 u.s.c. 136(d). section 16 of the act [ footnote 1 ] provides that mental examinations of arriving aliens shall be made by not less than two united states public health service medical officers especially trained in ..... appeals affirmed, one judge dissenting. 170 f.2d 1009. certiorari was granted because important questions were raised concerning administration of the immigration laws. section 3 of the immigration act of 1917 excludes from admission into this country certain classes of aliens deemed undesirable. among those excluded are persons "who are found to be .....

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Apr 04 1949 (FN)

Chicago, Etc. Vs. Acme Freight, Inc.

Court : US Supreme Court

Decided on : Apr-04-1949

..... thought necessary "in order to provide a reasonable period of adjustment within which rates and charges may be established pursuant to the provisions of section [1008]." section 1009 was amended by the act of february 20, 1946, 60 stat. 21, to permit the filing of joint rates between forwarders and motor carriers under certain circumstances. ..... with these carriers, however, the status of the forwarder is still that of shipper. it is this duality of character that raises the question in this case. section 1013 of the act [ footnote 3 ] provides that the carmack amendment, 34 stat. 593, as amended, 49 u.s.c. 20(11) [ footnote 4 ] and page ..... to deliver the shipment safely at the destination. common carrier liability was the penalty for failure of fulfillment of that undertaking. the freight forwarder act encompasses only the second type of forwarder described above. section 1002(a)(5) defines "freight forwarder" as "any person which . . . holds itself out to the general public to transport or .....

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Mar 14 1949 (FN)

Commissioner Vs. Phipps

Court : US Supreme Court

Decided on : Mar-14-1949

..... virtue of the sansome rule, earnings and profits of the parent, whatever the ultimate treatment of the deficits of the other subsidiaries. [ footnote 5 ] section 201 of the 1921 act specifies what corporate distributions are taxable as dividends; 202(c)(2) provides for the nonrecognition of gain or loss from certain corporate reorganizations. [ footnote 6 ..... again are available: the liquidation may take the form of a sale outright, or may be performed within the framework of the reorganization sections of the internal revenue code or its predecessor acts. if the former, gain is, of course, realized, and is also recognized for tax purposes. we note in passing, in this ..... 115(h) harmonize with 112(b)(6) and (7), and regulations 101, promulgated under the 1938 act, was amended to conform. the internal revenue code contains the section substantially unchanged. section 501 of the second revenue act of 1940 added 115(1) to the internal revenue code to elaborate the law with regard to the .....

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Mar 07 1949 (FN)

New York Vs. Saper

Court : US Supreme Court

Decided on : Mar-07-1949

..... silentio, united states v. childs, 266 u. s. 304 , 266 u. s. 307 (1924), 5 a.b.r.(n.s.) 5). although, under the chandler act, a tax debt is required to be proved (sec. 57n) and its order of priority ranks below all administration costs and expenses, wages and costs and expenses of creditors successfully opposing a settlement or discharge ..... , 145 f.2d 447, 449, and in united states v. roth, 164 f.2d 575, 577, 578. [ footnote 17 ] "11. section 11(a) of the bill is intended both to clarify and modify section 57j of the act. the change in 57j(c) is to make clear that the limitation on interest 'up to the date of bankruptcy' relates only to ..... sub silentio, by this court in united states v. childs, 266 u. s. 304 , and adopted by congressional reenactment of that section in the chandler act. they page 336 u. s. 333 also contend that, even after the chandler act, the lower courts, and this court in meilink v. unemployment reserves commission, 314 u. s. 564 , affirmed the alleged prior interpretation .....

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Feb 28 1949 (FN)

Labor Board Vs. Stowe Spinning Co.

Court : US Supreme Court

Decided on : Feb-28-1949

..... point for decision in this case is whether the board was justified in concluding that the four respondent companies interfered with rights guaranteed by 7 of the wagner act. section 7 provides that "[e]mployees shall have the right to self-organization, to form, join, or assist labor organizations. . . ." 49 stat. 452. ..... union, the respondents stowe, acme, perfection, and linford interfered with, restrained, and coerced their employees in the exercise of the rights guaranteed in section 7 of the act, in violation of section 8(1) thereof." id. 624. [ footnote 2/3 ] "ownership does not always mean absolute dominion. the more an owner, for his ..... purpose" of the discriminatory denial is "to impede, prevent, and discourage self-organization and collective bargaining by the [company's] employees within the meaning of section 7 of the act." north belmont, north carolina, is the home of the four respondents' mills. interlocking directorates and family ties make the four equal one for our purposes .....

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Jul 15 1949 (PC)

Jaban Das Vs. Ganga Ram and ors.

Court : Himachal Pradesh

Decided on : Jul-15-1949

Reported in : AIR1949HP7

..... the learned counsel that the above observation is without foundation. there are certified copies of public documents admissible under section 74, evidence act. there are other documents which are admissible under sub-section (5) of section 32 of the same act. lastly, there are documents which have been proved by witnesses, for example, batwara or the partition deed of ..... ram rup . i think that this plea of limitation must be allowed. once the partition has been proved, shares defined in the revenue record and parties have acted or dealt with their respective shares, for nearly twenty years, the plaintiffs cannot be heard to say that the family still continues joint.23. i may finally ..... the court of raja sahib for partition and raja sahib's order fixing the shares and dividing the property and registering the names in revenue records and acts and dealings with the respective property falling into the share of the parties, for nearly twenty years, there can be one and only one conclusion that .....

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