Court : US Supreme Court
Merchants' Loan & Trust Co. v. Smietanka - 255 U.S. 509 (1821) U.S. Supreme Court Merchants' Loan & Trust Co. v. Smietanka, 255 U.S. 509 (1921) Merchants' Loan & Trust Co. v. Smietanka No. 608 Argued January 11, 12, 1921 Decided March 28, 1821 255 U.S. 509 ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF ILLINOIS Syllabus 1. A provision in a will creating a trust that accretions of selling value shall be considered principal and not income cannot render them nontaxable under the income tax law. P. 255 U. S. 516 . 2. A trustee, invested by will with full dominion over an estate, in trust to pay the net income to the testator's widow for life, and afterwards to use it for the benefit of his children and to pay over their shares as they reached a certain age, sold certain corporate stock, part of the original assets, for a price greater than their cash Page 255 U. S. 510 value on March 1, 1913. Held (no earlier value being involved) that the...
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Hollis v. Kutz - 255 U.S. 452 (1821) U.S. Supreme Court Hollis v. Kutz, 255 U.S. 452 (1921) Hollis v. Kutz No. 37 Argued March 2, 1921 Decided March 21, 1821 255 U.S. 452 APPEAL FROM THE COURT OF APPEALS OF THE DISTRICT OF COLUMBIA Syllabus 1. Under the act establishing the Pubic Utilities Commission of the District of Columbia, a person claiming that an order of the Commission raising the rates of a gas company infringes his constitutional rights need not make complaint or appear before the Commission before bringing suit to have the order declared void. P. 255 U. S. 454 . 2. An order of the Commission raising the rates chargeable by a gas company to private consumers in the District of Columbia without changing a lower and unremunerative rate fixed by act of Congress for gas furnished the government and the District held not to involve any unconstitutional discrimination against private consumers, or taking of their property without due process of law, since the Unit...
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Western Pacific R. Co. v. United States - 255 U.S. 349 (1821) U.S. Supreme Court Western Pacific R. Co. v. United States, 255 U.S. 349 (1921) Western Pacific Railroad Company v. United States No. 136 Argued January 13, 1921 Decided March 7, 1821 255 U.S. 349 APPEAL FROM THE COURT OF CLAIMS Syllabus 1. A railroad company, acquiescing in the practice and rulings of government officials, charged and collected the reduced "land grant" rates for transportation of army officers' effects, upon which it was entitled to collect higher commercial rates. Held that it had waived it right to collect more, and could not recover more in the Court of Claims. P. 255 U. S. 355 . See Oregon-Washington R. & Navigation Co v. United States, ante, 255 U. S. 339 . Page 255 U. S. 350 2. The transportation of army officers' effects for the government at government expense may be done at special reduced rates under 22 of the Interstate Commerce Act. P. 255 U. S. 356 . 54 Ct.Clms. 215 affi...
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