Taxing Statutes - Judgment Search Results

Wilson Vs. Cook

Court : US Supreme Court

..... at 322 u s 339 that device cannot be utilized by the states to lay taxes on the united states nor has it been held heretofore if it is now that a tax purporting to be laid upon a private individual or concern is valid regardless of whether the provisions of the state taxing statute for passing on the tax to another are applicable to the united states or are valid if so applied i .....

Prudential Ins. Co. Vs. Benjamin

Court : US Supreme Court

..... in each the question of validity of the state taxing statute arose when congress power lay dormant in none had congress acted or purported to act ..... consideration or decision of this case footnote 1 the statute imposing the tax are 7948 and 7949 south carolina code of 1942 each section in fact imposes a separate tax the former of two percent the latter of one percent on gross premium returns from .....

Kennecott Copper Corp. Vs. State Tax Commission

Court : US Supreme Court

..... s consent to suit in the federal courts on causes of action arising under state tax statutes the disadvantage referred to is that if the merits were to be passed upon the ..... might logically lead to a conclusion that utah intended to submit the interpretation of its tax statutes to federal trial courts where the controversies arise under federal law on the other hand .....

Province of Bombay Vs. Municipal Corporation of the City of Bombay and ...

Court : Privy Council

..... be bound unless that were clearly expressed such for instance as the provisions of a taxing statute or certain enactments with penal clauses adjected as for example certain provisions of the motor car act and so on yet when you come to a set of provisions in a statute having for its object the benefit of the public generally there is not an antecedent .....

John Kelley Co. Vs. Commissioner

Court : US Supreme Court

..... 3 sheer technicalities should have no more weight to control federal tax consequences in one instance than in the other the taxing statute draws the line broadly between interest and dividend this requires one who would claim ..... consideration deal with well understood words as used in the tax statutes interest and dividends they need no further definition equitable life assurance society v commissioner .....

Nippert Vs. Richmond

Court : US Supreme Court

..... follow that interstate commerce may be similarly affected by the practical operation of a state taxing statute it is enough for present purposes that the rule of robbins v shelby county taxing district supra has been narrowly limited to fixed sum license taxes imposed on the business of soliciting orders for the purchase of goods to be shipped .....

Rfc Vs. Beaver County

Court : US Supreme Court

..... this machinery is subject to a local real property tax means that the pennsylvania tax statute 72 purdon s pennsylvania stat 5020 201 as applied conflicts with ..... the nation cannot be made furthermore congress had it desired complete nationwide uniformity as to tax consequences could have stipulated for fixed payments in lieu of taxes as it has done in other statutes footnote 5 nor can we see how application .....

Commissioner of Income Tax Bombay, Vs. Raipur Manufacturing Co., Ltd.

Court : Mumbai

Reported in : [1946]14ITR725(Bom)

..... or market price whichever is the lower although there is nothing about this in the taxing statutes here again in respect of these deductions it is something fixed and certain and permits of no discretion being exercised by the income ..... herschell said in russell v town and county bank he was dealing with the income tax but his language is just as applicable to the excess profits duty the duty is .....

Sri Raja V. Sarvagnaya Kumara Krishna Yachendra Bahadur Varu, Rajah of ...

Court : Chennai

Reported in : AIR1947Mad5; (1946)2MLJ53

..... to six the decision was based on a construction of the relevant provisions of the taxing statute relating to the assessment of joint owners it being admitted by the commissioner of taxation that the assessees were joint owners under their ..... rights of litigants and cannot be waived even by the consent of the parties it was not therefore competent for the parties to agree by their compromise in o s .....

Commissioner of Income-tax Vs. the Raipur Manufacturing Co., Ltd.

Court : Mumbai

Reported in : AIR1947Bom54; (1946)48BOMLR517

..... or market price whichever is the lower although there is nothing about this in the taxing statutes here again in respect of these deductions it is something fixed and certain and permits of no discretion being exercised by the income ..... town and county bank 1888 13 app cas 418 he was dealing with the income tax but his language is just as applicable to the excess profits duty the duty is .....