Court : US Supreme Court
..... by periods of uncertainty caused by a judicial departure from that meaning, and followed in turn by the court's rediscovery of the act's purpose." 416 u.s. at 416 u. s. 742 . bob jones university then reaffirmed that, except where a litigant can show both that the government would "under no circumstances . . . prevail" and that equity ..... person, whether or not such person is the person against whom such tax was assessed." 26 u.s.c. 7421(a). the act's language "could scarcely be more explicit" in prohibiting nontaxpayer suits like this one, bob jones university v. simon, 416 u. s. 725 , 416 u. s. 736 (1974), since the suit indisputably would have the ..... that "no suit for the purpose of restraining the assessment or collection of tax shall be maintained in any court." act of mar. 2, 1867, 10, 14 stat. 475. [ footnote 10 ] although the act apparently has no recorded legislative history, bob jones university v. simon, 416 u. s. 725 , 416 u. s. 736 (1974), the circumstances of its enactment .....
Tag this Judgment!Court : US Supreme Court
..... in the sense of threat of irreparable injury for which there is no adequate legal remedy. the court recently reaffirmed the williams packing exception in bob jones university v. simon, supra, and in commissioner v. "americans united" inc., 416 u. s; 752 (1974). it noted that a somewhat different attitude had ..... to reconcile the prepayment remedy with the occasional need for expedited collections of taxes, did not exist to govern assessments after jeopardy terminations under the 1918 act does not mean, of course, that the procedures, once formulated, were not intended to cover assessments of deficiencies created by jeopardy terminations as well as ..... posting a bond in the amount of its fair market value. [ footnote 11 ] it issued a preliminary injunction restraining the defendants (the united states, the acting district director, the group supervisor of internal revenue, and a lieutenant of the kentucky state police) "from harassing or intimidating [respondent] in any manner including .....
Tag this Judgment!Court : US Supreme Court
..... june 25,1998 last term, this court determined on expedited review that members of congress did not have standing to maintain a constitutional challenge to the line item veto act (act), 2 u. s. c. 691 et seq., because they had not alleged a sufficiently concrete injury. raines v. byrd, 521 u. s. 811 . within ..... article iii injury, irrespective of the end result. see northeastern fla. chapter, associated gen. contractors of america v. jacksonville, 508 u. s. 656 , 666 (1993). in that case an association of contractors challenged a city ordinance that accorded preferential treatment to certain minority-owned businesses in the award of city contracts. the court of ..... in a footnote, see ante, at 433, n. 22, on northeastern fla. chapter, associated gen. contractors of america v. jacksonville, 508 u. s. 656 (1993). there, an association of contractors alleged that a city ordinance according racial preferences in the award of city contracts denied its members equal protection of the laws. id., at .....
Tag this Judgment!Court : US Supreme Court
..... asks us to eliminate one consequence of that conception. in the field of custom duties, congress has devised a comprehensive and interrelated scheme of administrative and judicial remedies. see act of june 17, 1930, 46 stat. 590, 734, 19 u.s.c. 1514-1515; freund, administrative powers over persons and property, pp. 553-60. ..... court found that the common law right to sue the collector had argumentatively been withdrawn, see cary v. curtis, 3 how. 236, congress promptly restored that right. act of february 26, 1845, c. 22, 5 stat. 727. the problem of legal remedies appropriate for fiscal administration rests within easy congressional control. congress can deal with ..... most practical purposes, reduced the personal liability of the collector to a fiction, the course of the legislation indicates clearly enough that it is a fiction intended to be acted upon to the extent that the right to maintain the suit and its incidents, until judgment rendered, are to be left undisturbed. . . . the right to .....
Tag this Judgment!Court : US Supreme Court
..... indiana agency responsible for securities matters has no enforcement responsibility with regard to this legislation), it nonetheless refutes the proposition that congress meant the williams act to displace all state laws with conflicting purpose. and if any are to survive, surely the states' corporation codes are among them. it ..... is little evidence that this will occur. but even if true, this result would not substantially affect our commerce clause analysis. we reiterate that this act does not prohibit any entity -- resident or nonresident -- from offering to purchase, or from purchasing, shares in indiana corporations, or from attempting thereby ..... in promoting stable relationships among parties involved in its corporations, and in ensuring that investors have an effective voice in corporate affairs. the indiana act validly furthers these interests by allowing shareholders collectively to determine whether the takeover is advantageous to them. the argument that indiana has no legitimate .....
Tag this Judgment!Court : US Supreme Court
..... , 918. [ footnote 15 ] the government calls attention to a memorandum submitted to the senate finance committee by graham, lecturer in finance at columbia university, which stated that: "the most suitable method of capitalizing reinvested earnings and making them taxable to the stockholders would be through the declaration of taxable ..... of stock dividends as income (1920) 33 harvard law review 885; cf. powell, constitutional aspects of federal income taxation, in the federal income tax (columbia university lectures, 1921) 51; ballantine, corporate personalty in income taxation, (1921) 34 harvard law review 573; powell, income from corporate dividends, (1922) 35 harvard ..... law review 252; surrey, the scope and effect of treasury regulations under the income, estate and gift taxes, 88 university of pennsylvania law review 556; brown, regulations, reenactment, and the revenue acts, 54 harvard law review 377; griswold, a summary of the regulations problem, 54 harvard law review 398; feller .....
Tag this Judgment!Court : US Supreme Court
..... footnote 11 ] the portion of 7421(a) beginning with "by any person" was added to the act in 1966. see bob jones university v. simon, ante at 416 u. s. 731 -732, n. 6. as we noted there, however, the "by any person" phrase reaffirms the plain meaning of the original ..... the service petitioned for review, and we granted certiorari. 412 u.s. 927 (1973). we reverse. in our opinion in bob jones university v. simon, ante, p. 416 u. s. 725 , we examined the meaning of the anti-injunction act and its interpretation in prior opinions of this court, and we reaffirmed our adherence to the two-part test announced in enochs ..... , in any event, clear that the federal tax exception to the declaratory judgment act is at least as broad as the prohibition of the anti-injunction act. because we hold that the latter act bars the instant suit, there is no occasion to deal separately with the former. see bob jones university v. simon, ante at 416 u. s. 732 -733, n. 7. [ .....
Tag this Judgment!Court : US Supreme Court
..... aside and reserved from sale, out of the public lands within the said territory, for the use and support of a university within the said territory. in 1836, congress passed another act entitled "an act supplementary to the act entitled 'an act for the admission of the state of arkansas into the union, and to provide for the due execution of the laws of ..... the united page 135 u. s. 720 states within the same, and for other purposes,'" by which last act the lands so reserved for the use and support of a university were vested in the state of arkansas. on the 28th of december, 1840, the legislature of arkansas passed an ..... act entitled "an act to authorize the governor to dispose of the seminary lands," and in 1842, the then governor of the state sold to john w. paup the right to .....
Tag this Judgment!Court : US Supreme Court
..... meeting of the american bar association; to a legal secretary attending the national convention of the national association; to physicians attending medical conventions; to certified public accountants attending conventions; to university teachers in attending conventions or scientific meetings; to professional cartoonists attending political conventions; to persons attending the red cross convention; to school teachers attending summer school; to attorneys attending an ..... congress, not for the court. the test of deductibility to be applied here is whether the expenses are "ordinary and necessary" in the carrying on of petitioner's business. the act is explicit in permitting the deduction of traveling expenses (including the page 370 u.s. 269, 281 entire amount expended for meals and lodging) while away from home in the .....
Tag this Judgment!Court : US Supreme Court
..... meeting of the american bar association; to a legal secretary attending the national convention of the national association; to physicians attending medical conventions; to certified public accountants attending conventions; to university teachers in attending conventions or scientific meetings; to professional cartoonists attending political conventions; to persons attending the red cross convention; to school teachers attending summer school; to attorneys attending an ..... congress, not for the court. the test of deductibility to be applied here is whether the expenses are "ordinary and necessary" in the carrying on of petitioner's business. the act is explicit in permitting the deduction of traveling expenses (including the page 372 u. s. 281 entire amount expended for meals and lodging) while away from home in the "pursuit .....
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