Court : UK Supreme Court
..... ) association inc [1970] ac 874, 898f-g, and the courts have implicitly addressed it on many occasions. woolwich equitable building society v inland revenue comrs [1993] ac 70 is one of them. the house of lords extended the right to restitution of unlawfully demanded tax, notwithstanding that important policy considerations were engaged and ..... mark [1983] rpc 131 (nourse j), wilden pump engineering co v fusfeld [1985] fsr 159 (ca, waller and dillon ljj), and new victoria hospital v ryan [1993] icr 201 (eat, tucker j). 32. thirdly, and unsurprisingly, the current editions of textbooks on privilege and evidence state that lap is limited to communications in connection with ..... legal services act 2007 ("the 2007 act"). 27. the contrary case was advanced by mr james eadie qc for hmrc, supported by sir sydney kentridge qc for the law society, mr bankim thanki qc for the bar council, and mr michael edenborough qc for aippi uk. their case was that it has been universally assumed that lap .....
Tag this Judgment!Court : US Supreme Court
..... conditioning the jurisdictional bar on the availability of a plain, speedy and efficient remedy in state court. the remedy inspected in our decisions was not one designed for the universe of plaintiffs who sue the state. rather, it was a remedy tailor-made for taxpayers. see, e.g. , rosewell , 450 u. s., at 528 ( ..... make clear that the court treats states as diminished and disfavored powers, rather than merely applies statutory text. first, the court s analysis of the tax injunction act (tia or act), 28 u. s. c. 1341, contrasts with a literal reading of its terms. second, the court s assertion that legislative histories support the conclusion that ..... brought an action in federal court challenging 43 1089, and seeking to enjoin its operation, on establishment clause grounds. the question presented is whether the tax injunction act (tia or act), 28 u. s. c. 1341, which prohibits a lower federal court from restraining the assessment, levy or collection of any tax under state law, bars .....
Tag this Judgment!Court : US Supreme Court
..... futa wage bases for tax purposes. 412, 60 stat. 989. relying on the presumption that 209(a), as amended, incorporated nierotko's construction of 209(g), see cannon v. university of chicago, 441 u. s. 677 , 696-699 (1979), and observing that congress redefined the wage bases for taxation to "confor[m] with the changes in section 209(a ..... , 40257 (1986). 2 3101(a), 3111(a), 3121(a)(1); 50 fed. reg. 45558, 45559 (1985). 3 3101(a), 3111(a), 3121(a)(1); 58 fed. reg. 58004, 58005 (1993). 4 3101(b), 3111(b). 526 u. s. c. 3121(a)(1) (1982 ed.); 51 fed. reg. 40256, 40257 (1986); 50 fed. reg. 45558, 45559 (1985). 206 wage ceiling ..... compel symmetrical construction of the "wages paid" language in the discrete taxation and benefits eligibility contexts. although we generally presume that "identical words used in different parts of the same act are intended to have the same meaning," atlantic cleaners & dyers, inc. v. united states, 286 u. s. 427 , 433 (1932), the presumption "is not rigid," and "the .....
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
..... for a client and instead purchases such stock-using client funds-for his own account. the unauthorized (and presumably undisclosed) transaction is the very act that constitutes the embezzlement and the "securities transaction and the breach of duty thus coincide." what presumably distinguishes monetary embezzlement for the government is ..... vulnerable for failure to recite as a regulatory preamble: we hereby exercise our authority to "define, and prescribe means reasonably designed to prevent, ... [fraudulent] acts." sensibly read, the rule is an exercise of the commission's full authority. logically and practically, such a rule may be conceived and defended, alternatively ..... or sale of any security," not deception of an identifiable purchaser or seller. the theory is also well tuned to an animating purpose of the exchange act: to insure honest securities markets and thereby promote investor confidence. see 45 fed. reg. 60412 (1980) (trading on misappropriated information "undermines the .....
Tag this Judgment!Court : US Supreme Court
..... (bias of federal trade commission chairman), cert. denied, 447 u. s. 921 (1980). see also patsy v. florida international university, 149 634 f.2d 900 , 912-913 (ca5 1981) (en bane) (administrative procedures must "not be used to harass or otherwise discourage those with legitimate claims"), rev'd ..... first to congressional intent, we note that the general grievance procedure was neither enacted nor mandated by congress. respondents, however, urge that congress, in effect, has acted to require exhaustion by delegating power to the attorney general and the bureau of prisons to control and manage the federal prison system. see 18 u. s. ..... the challenged rules of the prison were "validly and correctly applied to petitioner," requiring administrative review through a process culminating with the attorney general "would be to demand a futile act"); association of national advertisers, inc. v. ftc, 201 u. s. app. d. c. 165, 170-171, 627 f.2d 1151 , 1156-1157 (1979) .....
Tag this Judgment!Court : US Supreme Court
..... 207 -212 (1920) (recognizing realization requirement). because these decisions were part of the "contemporary legal context" in which congress enacted 202(a) of the 1924 act, see cannon v. university of chicago, 441 u. s. 677 , 441 u. s. 698 -699 (1979), and because congress has left undisturbed through subsequent reenactments of the code ..... further proceedings consistent with this opinion. so ordered. [ footnote 1 ] congress abolished the fhlbb in 1989. see 401 of the financial institutions reform, recovery, and enforcement act of 1989, pub.l. 101-73, 103 stat. 354. [ footnote 2 ] memorandum r9 listed 10 criteria for classifying mortgages as substantially identical. "the loans involved ..... 1 is a reasonable interpretation of 1001(a). congress first employed the language that now comprises 1001(a) of the code in 202(a) of the revenue act of 1924, ch. 234, 43 stat. 253; that language has remained essentially unchanged through various reenactments. [ footnote 5 ] and since 1934, the commissioner .....
Tag this Judgment!Court : US Supreme Court
..... who continued to take cases were soon overloaded. the overall response of the uptown lawyers to the pds call for help was feeble, reflecting their universal distaste for criminal law, their special aversion for compelled indigency representation, the near epidemic siege of self-doubt about their ability to handle cases in ..... at issue." the social justifications proffered for respondents' restraint of trade thus do not make it any less unlawful. the statutory policy underlying the sherman act "precludes inquiry into the question whether competition is good or bad." ibid. respondents' argument, like that made by the petitioners in professional engineers, ultimately ..... the district of columbia government increased the lawyers' compensation. the questions presented are whether the lawyers' concerted conduct violated 5 of the federal trade commission act and if so, whether it was nevertheless protected by the first amendment to the constitution. [ footnote 1 ] i the burden of providing competent .....
Tag this Judgment!Court : US Supreme Court
..... undoubtedly affect individual taxpayer liability, are equally without doubt the result of entirely appropriate delegations of discretionary authority by congress. as we observed in bob jones university v. united states, 461 u. s. 574 (1983): "in an area as complex as the tax system, the agency congress vests with administrative ..... federal power commission, respectively, sought to recoup all of their costs in regulating community antenna television systems and in administering the federal power act and the natural gas act by assessing fees on the regulated parties. recognizing that some of the administrative costs at issue "inured to the benefit of the public ..... 490 u.s. 212 appeal from the united states district court for the northern district of oklahoma syllabus section 7005 of the consolidated onmibus budget reconciliation act of 1985 (cobra) directs the secretary of transportation (secretary) to establish a schedule of pipeline safety user fees based on usage of hazardous pipelines .....
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 .....
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