Taxing Statutes - Judgment Search Results

Commissioner Vs. Estate of Church

Court : US Supreme Court

..... exists as to the page 335 u s 696 construction of a taxing statute the doubt should be resolved in favor of the taxpayer we feel bound to hold ..... law defines and creates rights and interests in property and the federal taxing statutes only say which of these rights and interests created by state law shall be taxed the law of illinois controls the construction of this trust helvering v stuart 317 u .....

interstate Oil Pipe Line Co. Vs. Stone

Court : US Supreme Court

..... footnote 5 the statute is not invalidated by the commerce clause of the federal ..... the construction given a state statute by the highest court of the state footnote 4 we are concerned with the practical operation of challenged state tax statutes not with their descriptive labels .....

Oklahoma Tax Comm'n Vs. Texas Company

Court : US Supreme Court

..... territory illuminating oil co v oklahoma supra the oklahoma legislature revised the gross production tax statute in 1915 and again in 1916 a principal change being the provision that the tax was in lieu of all other ad valorem taxes footnote 26 the revised tax was held by the oklahoma supreme court to be a property .....

Corporation of Calcutta Vs. Sub-post Master, Dharamtola Post-office

Court : Kolkata

Reported in : AIR1950Cal417

..... of a trade simpliciter and is not meant to be a tax on the profits in taxing statutes as under the income tax act where the making of profits makes a person liable for the tax trades must always be considered in the context of earning .....

Treichler Vs. Wisconsin

Court : US Supreme Court

..... the state has afforded nothing for which it can ask return its taxing statute offends against that due process of law it is our duty to enforce footnote 4 we hold that wisconsin ..... s emergency inheritance tax is invalid insofar as it is measured by tangible .....

New York Vs. Saper

Court : US Supreme Court

..... cong 2d sess p 5 footnote 18 the united states cites as confirming the construction it has placed on 57 j federal taxing statutes beginning with the revenue act of 1924 which direct that upon nonpayment of the tax there shall be added as part of the tax interest at the specified rate from due date to date of payment .....

Estate of Spiegel Vs. Commissioner

Court : US Supreme Court

..... them subject to the estate tax statutes see helvering v hallock p 309 u s 112 9 what is the effect of ..... 46 stat 1516 1517 and subsequent related estate tax statutes intended to be a repudiation of this court s may v heiner 281 u s 238 interpretation of the estate tax statute 5 did the may v heiner estate tax interpretation survive the congressional resolution and this court s holding and opinion .....

Salar Bux Haji Ramzan Vs. the Commissioner of Income-tax, U.P., C.P. a ...

Court : Allahabad

Reported in : AIR1952All531; [1952]21ITR449(All)

..... hyder husain on behalf of the assessee has urged that this being taxing statute it must be interpreted strictly and if two views are possible the view most favourable to ..... part of the section which contains it some thing which but for it would have been within the enacting part and at p 489 a single section of an earlier statute incorporated with a later statute may lay all the other sections .....

Wilmette Park Dist. Vs. Campbell

Court : US Supreme Court

..... an express exemption was necessary in order to withdraw admissions to national parks from the tax statute cf 55 stat 687 710 sept 20 1941 terminating such exemptions of park admissions footnote ..... use ill rev stat c 105 8 7d 1947 the application of the federal admissions tax statute is not controlled by the characterization of petitioner s fee by local law cf morgan .....

Mohammed AmIn Bros. Ltd. Vs. Dominion of India and ors.

Court : Kolkata

Reported in : AIR1952Cal323,54CWN514

..... valid debt exists against the company inasmuch as the assessments had been made by the taxing authorities under the income tax statutes such assessments are not open to challenge in this court in this case because of .....