Court : US Supreme Court
..... states to withhold from them and their governmental subdivisions taxes in such vast amounts and for such long periods of time as to seriously disrupt state and county finances. the pressing needs of these states for this tax money is so great that, in many instances, they have been compelled to compromise these suits, ..... jurisdiction: principally large out-of-state corporations. the legislative history of the tax injunction act makes plain congress' page 454 u. s. 130 concern with this disparity, and its effect on local finances. in introducing the bill that ultimately became the tax injunction act, senator bone explained: "the existing practice of the federal courts to entertain tax ..... be limited to the actions enumerated in those sections. see h.r.rep. no. 1503, 75th cong., 1st sess., 1 (1937); 81 cong.rec. 1415 (1937) (remarks of sen. bone). thus, the principle of comity which predated the act was not restricted by its passage. c the post-act vitality of the comity principle is perhaps .....
Tag this Judgment!Court : US Supreme Court
..... and maritime jurisdiction." u. s. const., art. iii, 2, cl. 1. federalcourt jurisdiction over such cases, however, has never been entirely exclusive. the judiciary act of 1789 provided: "that the district courts shall have, exclusively of the courts of the several states ... exclusive original cognizance of all civil causes of admiralty and maritime ..... , holding that article 123(c) of the louisi- 446 ana code of civil procedure, which renders the doctrine of forum non conveniens unavailable in jones act and maritime law cases brought in louisiana state courts, is not preempted by federal maritime law. 595 so. 2d 615 (1992). american dredging company filed ..... manning argued the cause for the united states as amicus curiae urging affirmance. with him on the brief were solicitor general days, assistant attorney general hunger, and acting deputy solicitor general kneedler. * * lizabeth l. burrell and george w healy iii filed a brief for the maritime law association of the united states as .....
Tag this Judgment!Court : US Supreme Court
..... in shiver v. united states, 159 u. s. 491 , 159 u. s. 497 -498, where, after reviewing the pertinent sections of the revised statutes, it was said: "from this resume of the homestead act it is evident first that the land entered continues to be the property of the united states for five years following the entry, ..... prior to the passage of the act was actionable, and one conducting, with full knowledge of the facts, in 1904 and 1905, turpentine operations on government land under an unperfected homestead entry was a willful trespasser ..... or rosin for sale and profit. such boxing and chipping is not cultivation, and, as government publications have pointed out, seriously affects the value of the trees. the act of june 4, 1906, c. 2571, 34 stat. 208 (crim.code, 51), prohibiting the boxing of trees on government land for turpentine, rendered criminal that which .....
Tag this Judgment!Court : US Supreme Court
..... the carrier page 303 u. s. 231 from the appropriation for inland transportation by railroad routes such rate or compensation." 39 u.s.c. 551. eleven sections of the act deal with the procedure on hearings before the commission. [ footnote 3 ] no provision is made for a judicial review. but provision is made for administrative ..... 2, 41 stat. 456, 457, as amended, 44 stat. 1450; emergency railroad transportation act of 1933, 48 stat. 211, 216, as amended, 49 stat. 376. railroad finance: clayton antitrust act, 38 stat. 730, 734, as amended, 43 stat. 939, 48 stat. 1102; reconstruction finance corporation act, 47 stat. 711, as amended, 48 stat. 20, 99, 120, 1109, 49 ..... stat. 1, 796, 50 stat. 5, 357; bankruptcy act 77, 47 stat. 1474, as amended, 49 stat. 911 .....
Tag this Judgment!Court : US Supreme Court
..... s. 535 all requirements.of the school grant indemnity statutes, 43 u.s.c. 851, 852. the court fails to clear either hurdle, because neither section of the act permits the construction that the court would give it. the plain language of 1 protects school grant indemnity rights from the operation of the statute. and even ..... agree with the court's unexplained conclusion that 7 allows the secretary of the interior to review school grant indemnity selections under a comparative value standard. section 7 of the act, 43 u.s.c. 315f, gives the secretary discretion to reclassify designated grazing lands as "[i] more valuable or suitable for the production of ..... or as vesting in any permittee any right whatsoever to interfere with hunting or fishing within a grazing district." 48 stat. 1269-1270. [ footnote 17 ] section 7 of the act authorized the secretary ". . . in his discretion, to examine and classify any lands within such grazing districts which are more valuable and suitable for the production .....
Tag this Judgment!Court : US Supreme Court
..... constitutional constraints applicable to the decisions page 446 u. s. 244 of an administrator performing prosecutorial functions. to explain our conclusion, we turn to the relevant sections of the act. as noted above, the major portions of the federal child labor provisions appear in 29 u.s.c. 212, which outlaws the employment in interstate commerce ..... [ footnote 4 ] the provision whose constitutionality is at issue in this case is a part of 29 u.s.c. 216(e), the civil penalty section of the act. that provision states that civil penalties collected for violations of the child labor law "shall be applied toward reimbursement of the costs of determining the violations and ..... the mayor's salary was not augmented by those sums. the forbidden "possible temptation," we concluded, is also present "when the mayor's executive responsibilities for village finances may make him partisan to maintain the high level of contribution from the mayor's court." 409 u.s. at 409 u. s. 60 . we have employed .....
Tag this Judgment!Court : US Supreme Court
..... but removed to federal court by the international union -- falls within the jurisdiction of the federal district courts under 301(a) of the labor management relations act, 1947. that section establishes such jurisdiction for "[s]uits for violation of contracts . . . between any . . . labor organizations" representing employees in a covered industry. ..... labor organizations. [ footnote 15 ] see parks v. international brotherhood of electrical workers, 314 f.2d at 915-916. in discussing the section in the taft-hartley act on unfair labor practices with respect to the employer-union relationship, the house-senate conference stated: "once parties have made a collective bargaining ..... or the international executive board," and "districts may order local strikes within their respective districts on their own responsibility, but where local strikes are to be financed by the international union, they must be sanctioned by the international executive board." 268 u.s. at 268 u. s. 299 -300. chief .....
Tag this Judgment!Court : UK Supreme Court
..... . the basic contention underlying all these claims was that the provisions in united kingdom legislation which restricted group relief claims to losses of uk resident companies and, after the finance act 2000, losses of uk branches of non-resident companies were contrary to article 43 ec (now article 49 tfeu) on the freedom of establishment, and were thus unlawful. ..... behalf of msb following the dissolution of that company. the claims for the years from 2000 onwards were governed by the self-assessment rules in schedule 18 to the finance act 1998 and were within the statutory time limits. hmrc maintain that the claims for years prior to 2000, which were governed by the corporation tax pay and file ..... make to the answer to the first question. 6. the ecj gave its ruling in its judgment of 13 december 2005: case c-446/03 marks and spencer plc v david halsey (her majesty's inspector of taxes) [2005] ecr i-10837. it ruled that the answer to the first question was that article 43 ec did not preclude .....
Tag this Judgment!Court : UK Supreme Court
..... and, as lord hobhouse emphasised at para 45, "[a] necessary implication is a matter of express language and logic not interpretation". 5. section 20a, inserted by the finance act 1976 ("the 1976 act"), empowered an inspector to call for documents to be produced by a person who had "stood in relation to others as a tax accountant" ..... new zealand parliament legislated by the taxation (base maintenance and miscellaneous provisions) act 2005 in june 2005 to create a statutory privilege in relation to any confidential "tax advice document", it did so by inserting into the tax administration act 1994 a complex of statutory provisions (sections 20b to 20g) requiring the relevant "tax advisor" to be a ..... they must tread circumspectly, where they run risks." more recently, in three rivers district council v governor and company of the bank of england (no 6) [2005] 1 ac 610, baroness hale took up the same theme at para 61: "it may thus impede the proper administration of justice in the individual case. .....
Tag this Judgment!Court : UK Supreme Court
..... reference. there is here, however, a minor paradox, since the october 1992 version contains a contrary reference, reflecting the law as it was prior to the finance act 1993 which introduced section 336(3) into icta 1988 for the tax year 1993-94 (para 74 above). mr gaines-cooper had property available for his use in the united ..... law the status of being "resident" in the ukcreates liability to uk tax under provisions of the income tax (earning and pensions) act 2003 and the income tax (trading and other income) act 2005. but the word itself is not currently defined in statute. in 1936 the income tax codification committee appointed by the chancellor of the ..... need for a taxpayer to look further. as hmrc itself put the matter, in writing to pricewaterhousecoopers about mr davies's and mr james's positions on 14 march 2005: " it is generally accepted that some of the practices outlined in ir20 are relaxations from the strict position. not all these 'relaxations' are covered in extra statutory .....
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