Court : US Supreme Court
..... propriety after cessation of hostilities is not for our determination. as an incorporated citizen or subject of switzerland appellant claims to come within paragraph (1) of the amended act: "(1) a citizen or subject of any nation or state or free city other than germany or austria or hungary or austria-hungary, and is at ..... be, before granting such relief shall impose such conditions by way of security or otherwise as the president or the court, respectively, shall deem sufficient to insure that such legal representative will redeliver to the alien property custodian such portion of the money or other property so received by him as shall be distributable ..... such territory. . . ." for many years, appellant has been incorporated under the laws of switzerland. prior to 1917 and continuously thereafter until 1922, it did an insurance business in germany. from 1910 until november 18, 1918, it carried on the same business within several of our states, and as security for its obligations deposited .....
Tag this Judgment!Court : US Supreme Court
..... recover the tax as illegally assessed. the questions certified are: question i: whether the tax imposed by the final clause of 402(f), revenue act of 1921, 42 stat. 278, on life insurance policies payable in terms to beneficiaries "other than the decedent or his estate" is a direct tax on property and void because not apportioned. ..... cohen v. samuels, supra. the objection urged by plaintiff under the second question -- that the statutory method of fixing the tax and securing its payment infringes the fifth amendment -- need not detain us. it is said that both the tax on those who share in the decedent's estate and that paid by the beneficiaries is larger than ..... tax and the methods of securing its payment are so arbitrary and capricious as to violate the due process clause of the fifth amendment. the statute in terms taxes transfers. like provisions in earlier acts have been generally upheld as imposing a tax on the privilege of transferring the property of a decedent at death, measured by .....
Tag this Judgment!Court : US Supreme Court
..... decedent's personal representative, on behalf of the dependent, under 130 of the decedent's estate law. in such case, by 29 of the compensation law, as amended, an insurer who has paid the page 281 u. s. 99 awards under 15, subdivisions 8 and 9, may obtain reimbursement in an action against the alleged wrongdoer, in ..... , and the other in the vocational education of employees so injured as to need rehabilitation. these special funds were to be maintained by payments by the insurance carrier, as defined in the act, [ footnote 2 ] of $500 for each of the two funds in those cases of injury causing death where there were no persons entitled to ..... that the state may create new rights and duties and provide for their appropriate enforcement. recovery for an injury causing death and employers' liability and workmen's compensation acts are familiar illustrations. but it is argued that the appellant committed no wrong against the respondent, and that, for the wrong against the deceased and his widow, .....
Tag this Judgment!Court : US Supreme Court
..... a question to this court under 239 of the judicial code, as amended by the act of february 13, 1925, as follows: "under the revenue act of 1928, is the basis to be used by an insurance company (other than a life or mutual insurance company) in computing 'gain during the taxable year from the sale or ..... of taxpayers, shall be subject to the exceptions and additional provisions found in the supplement applicable to such class, as follows: . . . (c) insurance companies -- supplement g. . . ." the act, by this section and by operations of its structural arrangement, thus provided that all of the general provisions of subtitle b, and all the general provisions ..... the bill, as originally introduced, did not contain the provision for taxing gains of stock fire insurance companies, the bill was amended by the addition of 204(b)(1)(b) to supplement g, for the declared purpose of placing such insurance companies on the same basis as mutual companies, which were already taxed upon gains from the .....
Tag this Judgment!Court : US Supreme Court
..... the remedy, and it does not appear that congress wished to deny the remedy if the repeal of the contractual right was held void under the fifth amendment. war risk insurance and the war gratuities were enjoyed, in the main, by the same classes of persons, and were administered by the same governmental agency. in respect ..... promote efficiency in administration and justice in the distribution of war risk insurance benefits, the administration was given power to prescribe the form of policies and to make regulations. the form prescribed provided that the policy should be subject to all amendments to the original act, to all regulations then in force or thereafter adopted. within certain ..... under the war risk insurance act are not gratuities, but are contracts of the united states. p. 292 u. s. 576 . 2. such valid contracts of the united states are property, and the rights of private individuals arising out of them are protected by the fifth amendment. p. 292 u. s. 579 . 3. congress is without .....
Tag this Judgment!Court : US Supreme Court
..... of hospital observation. respondent further alleged that these answers were made by the applicant "with knowledge of their falsity and fraudulently for the purpose of procuring said insurance." respondent tendered judgment for the premiums received by it, with interest, and prayed for cancellation of the policy. petitioner, in her reply, denied that ..... and the question is whether it can be considered to be one granting an injunction, and thus within the purview of 129 of the judicial code, as amended (28 u.s.c. 227), permitting appeal. this section contemplates interlocutory orders or decrees which constitute an exercise of equitable jurisdiction in granting or refusing ..... the court, exercising what is essentially an equitable jurisdiction, in effect grants or refuses an injunction restraining proceedings at law precisely as if the court had acted upon a bill of complaint in a separate suit for the same purpose. such a decree was made in the instant case, and, therefore, although .....
Tag this Judgment!Court : US Supreme Court
..... 833, and helvering v. tyler, 111 f.2d 422. 311 u.s. 625. the ultimate question is whether the "insurance" proceeds may be included in decedent's gross estate. section 302 of the revenue act of 1926, 44 stat. 9, 70, as amended, 47 stat. 169, 279, 48 stat. 680, 752, provides: "the value of the gross estate of the ..... of appeals for the second circuit syllabus 1. within the meaning of 302(g) of the revenue act of 1926, as amended, amounts "receivable as insurance" are amounts receivable as the result of transactions which involved, at the time of their execution, an actual insurance risk. p. 537. 2. risk shifting and risk distribution are essentials of a contract of life ..... are not within the scope of 302(g). the only remaining question is whether they are taxable. we hold that they are taxable under 302(c) of the revenue act of 1926, as amended, as a transfer to take effect in possession or enjoyment at or after death. see helvering v. tyler, supra; old colony trust co. v. commissioner, supra .....
Tag this Judgment!Court : US Supreme Court
..... p. 326 u. s. 362 . 2. also included in the decedent's gross estate, pursuant to 811(g)(4) of the code as amended by 404 of the act, were the entire proceeds of insurance policies on the life of the decedent, on all of which policies the wife was named beneficiary, the right to change the name of the beneficiary ..... taxable by the terms of 811(g) of the internal revenue act as amended by 404 of the revenue act of 1942. [ footnote 16 ] the amendment indicates on its face the purpose to bring the provisions for the taxation of the proceeds of insurance policies payable at death into harmony with the amendment taxing community interests, and the court below seems to have regarded, ..... claim for refund, brought the present suit to recover the amount of the deficiency payment which has resulted in the judgment in their favor. section 402 of the revenue act of 1942 amended 811(e) of the internal revenue code, 26 u.s.c. 811(e), so as to include in the gross estate of decedent, subject to the estate tax .....
Tag this Judgment!Court : US Supreme Court
..... of the applicability of those provisions of the fourteenth amendment. [ footnote 3 ] page 328 u. s. 444 the california insurance code, provisions are as follows: "703. except when performed by a surplus line broker, the following acts are misdemeanors when done in this state: " "(a) acting as agent for a nonadmitted insurer in the transaction of insurance business in this state." " * * * *" "1642. a person shall not ..... for admission and related prohibitions, the state forbids entirely the placing of insurance of the sort issued here, whether with domestic, admitted, or nonadmitted companies. [ footnote 31 ] it remains to say a word concerning the effect of the mccarran act for this case, and the contentions founded on the fourteenth amendment. as for the latter, with respect to due process, the only objection .....
Tag this Judgment!Court : US Supreme Court
..... carried on by persons who are not federal employees, thus constituting a deprivation of liberty in violation of the fifth amendment." "the second sentence of section 9(3) of the hatch act is repugnant to the constitution of the united states since it effects an arbitrary and grossly unreasonable discrimination between employees of ..... engaging in organizational activity to urge others to vote and take an interest in political affairs; bars them from performing the interested citizen's duty of insuring that his and his fellow citizens' votes are counted. such drastic limitations on the right of all the people to express political opinions and take political ..... are cases in which the court has allowed actions for declaratory judgments to be entertained: aetna life ins. co. v. haworth, supra, where an insured claimed and the insurance company denied that he had become totally and permanently disabled, and hence was relieved of the obligation to continue the payment of premiums; currin v. wallace .....
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