Court : US Supreme Court
..... towns, without the assent of the taxpayers, to become stockholders in, or to lend their credit to, any corporation, however public its object, state v. curators state university, 57 mo. 178, not to permit them to be authorized under any circumstances to raise or spend money for private purposes. it is averred in the answer and ..... legislature to grant authority to cities or towns to make donations and issue bonds to mere private companies or associations having no public functions to perform, and the act of the legislature and the ordinance of the city were void, wherefore the bonds and coupons were issued without any legal authority, and were wholly void. ..... attempted to give and by terms did give to the city authority to make gifts and donations to private manufacturing associations and corporations; that the city council, purporting to act under such authority, by an ordinance adopted september 22, 1871, which was referred to in the answer and is copied in the margin, [ footnote 2 ] did .....
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
..... these elements separately and built upon them elaborate and somewhat fervid arguments, but, after all, they depend upon one proposition: whether the right to attend the university of mississippi is an absolute or conditional right. it may be put more narrowly -- whether, under the constitution and laws of mississippi, the public educational institutions ..... all other educational institutions supported, in whole or in part, by the state." by 2 of the act, any student in the university belonging to any of the prohibited societies is not permitted to receive or compete for class honors, diplomas, or distinctions, nor contend ..... section 1 of the act designates by name certain societies, and declares that they "and all other secret orders, chapters, fraternities, sororities, societies and organizations of whatever name, or without a name, of similar name and purpose, among students, are hereby abolished and further prohibited to exist in the university of mississippi and in .....
Tag this Judgment!Court : US Supreme Court
..... the efficiency commission of kentucky, vol. 2, p. 232, and martin & patton, "operations of real estate tax in lexington, ky." (bureau of business research, university of kentucky, page 294 u. s. 568 ms.). perhaps the chief reason is the rapidity of turnover in large scale enterprises; the effect of this mobility being to ..... has a normal or average validity, attested by experience and by the judgment of trained observers. the one view discovers in the attempted classification an act of arbitrary preference among groups essentially the same. t he other perceives in the division a sincere and rational endeavor to adapt the burdens of taxation ..... roberts delivered the opinion of the court. these are four suits heard by a specially constituted district court in kentucky to enjoin state officers from enforcing an act of that commonwealth imposing a gross sales tax. the plaintiffs are, respectively, a domestic corporation conducting a department store in louisville, a partnership operating a similar .....
Tag this Judgment!Court : US Supreme Court
..... generation of such energy, or other local activity of appellant, as distinguished from the gross income derived from its business, it is unnecessary to decide. see atlanta v. oglethorpe university, 178 ga. 379, 173 s.e. 110. it is enough that the present is not such a tax, but is levied on gross receipts from appellant's entire operations ..... times and with such power as will enable it to broadcast throughout the united states without interference by page 297 u. s. 652 other stations. 2, 4, 5, federal radio act of 1927, * 44 stat. 1162; regulations, federal radio commission, file no. 5-r-b-63 and official no. 63; file no. 5-r-b-67 and official no ..... that the license to operate them is granted to appellant by the federal radio commission under the federal radio act. these allegations, read in the light of the statute, which forbids any save licensees to operate broadcasting apparatus, 1, federal radio act of 1927, 44 stat. 1162, and of the facts of which we have judicial knowledge, see buck .....
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
..... , 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
..... 659, 83d cong., 1st sess. 1. [ footnote 23 ] id. at 2. and see s.rep.no.115, 83d cong., 1st sess. [ footnote 24 ] allen v. regents of university system of georgia, 304 u. s. 439 , 304 u. s. 456 (concurring opinion). [ footnote 25 ] 14 stat. 475 (1867), reenacted in r.s. 3224, presently in force ..... purpose of restraining the assessment or collection of any tax. [ footnote 25 ] more recently, congress took care to except from the operation of the federal declaratory judgments act any controversies "with respect to federal taxes." [ footnote 26 ] to ameliorate the hardship produced by these requirements, congress created a special court where tax questions could ..... further comment, conferred jurisdiction on the district court, "concurrent with the court of claims, of any suit or proceeding, commenced after the passage of the revenue act of 1921, for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been .....
Tag this Judgment!Court : US Supreme Court
..... ; klein, federal income taxation (1929), 1372, 1642, 1643; mellon, taxation: the people's business (1924), 62-63; ballantine, federal income tax procedure, lectures on taxation, columbia university symposium (1932), 179, 192-193; caspers, assessment of additional income taxes for prior years, 1 nat. income tax mag. (oct. 1923), 12; graupner, the operation of the ..... s. 28 (1915), to have included jurisdiction over suits for tax refunds, as claims "founded upon" the internal revenue laws. the general language of that act, the tucker act, was most evidently not intended to, and did not, impose any new conditions upon the preexisting right to sue (the collector) for the refund of taxes ..... n. (a): "[congress being in session when the decision of the court in the case of carey v. curtis, 3 how. 236, was made, the following act [the act of feb. 26, 1845] was passed.]" [ footnote 2/8 ] the court recognized that internal revenue collectors, like customs collectors, were required to pay daily into 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 370 u.s. 269, 281 entire amount expended for meals and lodging) while away from home in the .....
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