Us Supreme Court Court November 1920 Judgments
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Rock Island, A. and L. R. Co.
Court: US Supreme Court
Decided on: Nov-22-1920
Rock Island, A. & L. R. Co. - 254 U.S. 141 (1920) U.S. Supreme Court Rock Island, A. & L. R. Co., 254 U.S. 141 (1920) Rock Island, Arkansas & Louisiana Railroad Company No. 82 Submitted November 8, 1920 Decided November 22, 1920 254 U.S. 141 APPEAL FROM THE COURT OF CLAIMS Syllabus The right to sue for the recovery of an internal revenue tax illegally assessed is conditioned upon prior appeal to and decision by the Commissioner of Internal Revenue, which mean an appeal, after payment, for a refund, and is not satisfied by an appeal or application for abatement of the tax before it was paid. Rev.Stats., 3226 (as amended), 3220, 3228, construed. P. 254 U. S. 142 . 54 Ct.Clms. 22 affirmed. The case is stated in the opinion. MR. JUSTICE HOLMES delivered the opinion of the Court. This is a claim for a sum paid as an internal revenue tax under the Act of August 5, 1909, c. 6, 38, 36 Stat. 11, 112. It is alleged that the claimant was not engaged in or doing business in the ...
Horning Vs. District of Columbia
Court: US Supreme Court
Decided on: Nov-22-1920
Horning v. District of Columbia - 254 U.S. 135 (1920) U.S. Supreme Court Horning v. District of Columbia, 254 U.S. 135 (1920) Horning v. District of Columbia No. 77 Argued November 8, 13, 1920 Decided November 22, 1920 254 U.S. 135 CERTIORARI TO THE COURT OF APPEALS OF THE DISTRICT OF COLUMBIA Syllabus One whose intentional conduct violate the prohibitions of a penal statute is not excused by his purpose to keep within the law and his belief that he did so. P. 254 U. S. 137 . The offense of engaging without license in the business of lending money on security at more than 6 percent interest, in the District of Columbia (Act of February 4, 1913, c. 26, 37 Stat. 657), is committed by a pawnbroker who receives application, examines pledges, and decides upon loans only at a place just beyond the District line, but who maintains an establishment in the District where the pledges are kept and returned, and where intending borrowers may find a free automobile service to take th...
international Bridge Co. Vs. New York
Court: US Supreme Court
Decided on: Nov-22-1920
International Bridge Co. v. New York - 254 U.S. 126 (1920) U.S. Supreme Court International Bridge Co. v. New York, 254 U.S. 126 (1920) International Bridge Co. v. New York No. 46 Argued December 16, 1919 Restored to docket for reargument January 26, 1920 Reargued October 11, 12, 1920 Decided November 22, 1920 254 U.S. 126 ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK Syllabus 1. In an action to recover penalties from a bridge company for failure to build foot and carriage ways upon its railway bridge as required by an act amending its charter, it is premature to inquire whether a distinct and independent provision, reducing the tolls chargeable for vehicles and pedestrians below the limits fixed in the charter, impairs the obligation of the charter contract, since the invalidity of the toll reductions would not affect the requirement to build the additions. P. 254 U. S. 130 . 2. Under acts of New York and Canada consolidating a New York with a like Canadian corp...
Watson Vs. State Comptroller
Court: US Supreme Court
Decided on: Nov-15-1920
Watson v. State Comptroller - 254 U.S. 122 (1920) U.S. Supreme Court Watson v. State Comptroller, 254 U.S. 122 (1920) Watson v. State Comptroller No. 26 Argued October 13, 1920 Decided November 15, 1920 254 U.S. 122 ERROR TO THE SURROGATE'S COURT OF NEW YORK COUNTY STATE OF NEW YORK Syllabus In imposing transfer or inheritance taxes, a state may distinguish between property which has borne its fair share of tax burden in the decedent's lifetime and property of the same kind, and passing to the same class of transferees, which has not. P. 254 U. S. 124 . The additional tax imposed in New York (Cons.Laws, c. 60; Laws 1917, c. 700) on the transfer of certain kinds of securities held by a decedent at his death on which neither the general property tax nor the alternative stamp tax has been paid during a fixed period prior thereto is based upon a reasonable classification of property, and does not violate the equal protection clause of the Fourteenth Amendment. Id. This tax...
Harris Vs. Bell
Court: US Supreme Court
Decided on: Nov-15-1920
Harris v. Bell - 254 U.S. 103 (1920) U.S. Supreme Court Harris v. Bell, 254 U.S. 103 (1920) Harris v. Bell No. 51 Argued January 26, 1920 Decided November 15, 1920 254 U.S. 103 APPEAL FROM THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT Syllabus 1. Lands representing the distributive share of a Creek Indian who died after his enrollment and before their selection or allotment and which thereafter were selected, allotted, and deeded in his name pursuant to the Act of April 26, 1906, c. 1876, 5, 34 Stat. 137, and earlier statutes, are to be considered as going to his heirs not as a direct allotment to them, but as an inheritance, the alienability of which by full-bloods is determined not by 19 of the Act of 1906 or 1 of the Act of May 27, 1908, c.199, 35 Stat. 312, respecting allotments to living allottees, but by the provisions governing alienability by heirs. P. 254 U. S. 108 . 2. In this regard, it is not the usual distinctions between title by purchase and title...
Northwestern Mut. Life Ins. Co. Vs. Johnson
Court: US Supreme Court
Decided on: Nov-15-1920
Northwestern Mut. Life Ins. Co. v. Johnson - 254 U.S. 96 (1920) U.S. Supreme Court Northwestern Mut. Life Ins. Co. v. Johnson, 254 U.S. 96 (1920) Northwestern Mutual Life Insurance Company v. Johnson Nos. 70, 71 Submitted October 22, 1920 Decided November 15, 1920 254 U.S. 96 CERTIFICATES FROM THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT Syllabus A provision in a life insurance policy declaring that the policy shall be void if, within a certain time, the insured, while sane or insane, shall die by his own hand, and a provision making the policy incontestable after a certain time, are both to be interpreted as implying that suicide of the insured, sane or insane, after the time specified, shall not be a defense. P. 254 U. S. 102 . The validity of such agreement to pay life insurance even when death is due to suicide, if it occur after the lapse of a certain time, depends upon the state public policy. Where it did not appear in what state the contracts in question w...
Underwood Typewriter Co. Vs. Chamberlain
Court: US Supreme Court
Decided on: Nov-15-1920
Underwood Typewriter Co. v. Chamberlain - 254 U.S. 113 (1920) U.S. Supreme Court Underwood Typewriter Co. v. Chamberlain, 254 U.S. 113 (1920) Underwood Typewriter Company v. Chamberlain No. 215 Argued October 13, 14, 1920 Decided November 15, 1920 254 U.S. 113 ERROR TO THE SUPERIOR COURT OF THE STATE OF CONNECTICUT Syllabus 1 A state tax upon the proportion of the net profits of a sister-state corporation earned by operations conducted within the taxing state, the enforcement of which is left to the ordinary means of collecting taxes, does not violate Art. I, 8, of the federal Constitution by imposing a burden upon interstate commerce. P. 254 U. S. 119 . 2. In considering whether a state tax, purporting to be on the net income of a sister-state corporation earned within the taxing state, violates the Fourteenth Amendment by reaching income earned outside, it is not necessary to decide whether it is a direct tax on income or an excise measured by income. P. 254 U. S. 12...
Heald Vs. District of Columbia
Court: US Supreme Court
Decided on: Nov-08-1920
Heald v. District of Columbia - 254 U.S. 20 (1920) U.S. Supreme Court Heald v. District of Columbia, 254 U.S. 20 (1920) Heald v. District of Columbia No. 300 Argued October 18, 1920 Decided November 8, 1920 254 U.S. 20 CERTIFICATE FROM THE COURT OF APPEALS OF THE DISTRICT OF COLUMBIA Syllabus The Court of Appeals of the District of Columbia has not power to certify questions to this Court under Jud.Code, 251, nor has this Court power to entertain such certificate, in a case wherein the judgment or decree of the Court of Appeals would be reviewable here by error or appeal under 250. P. 254 U. S. 21 . Arant v. Lane, 245 U. S. 166 . A judgment or decree of that court is so reviewable here, under the third paragraph of Jud.Code, 250, when it involves the constitutionality as well as the construction of an act of Congress, though the act be local to the District of Columbia. P. 254 U. S. 22 . American Security & Trust Co. v. District of Columbia, 224 U. S. 491 , di...
United States Vs. Butt
Court: US Supreme Court
Decided on: Nov-08-1920
United States v. Butt - 254 U.S. 38 (1920) U.S. Supreme Court United States v. Butt, 254 U.S. 38 (1920) United States v. Butt No. 275 Submitted October 18, 1920 Decided November 8, 1920 254 U.S. 38 ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF CALIFORNIA Syllabus An indictment for unlawfully bringing Chinese aliens into the United States will lie under 8 of the Immigration Act of February 5, 1917, where the acts charged do not go far enough to amount to a landing in violation of 11 of the Chinese Exclusion Act of July 5, 1884. P. 254 U. S. 41 . Reversed. Writ of error under the Criminal Appeals Act (c. 2564, 34 Stat. 1246), to review a judgment sustaining a motion to quash an indictment charging defendant with bringing certain Chinese aliens into the United States, viz., into the bay and port of San Francisco by vessel, in violation of 8 of the Immigration Act of February 5, 1917, c. 29, 39 Stat. 880, which reads as follows: "That a...
Turner Vs. Wade
Court: US Supreme Court
Decided on: Nov-08-1920
Turner v. Wade - 254 U.S. 64 (1920) U.S. Supreme Court Turner v. Wade, 254 U.S. 64 (1920) Turner v. Wade No. 29 Argued November 14, 1919 Restored to docket for reargument January 5, 1920 Reargued October 11, 1920 Decided November 8, 1920 254 U.S. 64 ERROR TO THE SUPREME COURT OF THE STATE OF GEORGIA Syllabus The Georgia Tax Equalization Act (Laws, 1913, p. 123, 6-7), empowers the Board of County Tax Assessors to assess property for taxation and requires it to notify the taxpayer of changes made in his return; it gives him, if dissatisfied, the right to demand an arbitration, and provides that a majority of three arbitrators, one appointed by him, one by the Board, and the third by the two so selected, shall fix the assessment, but the arbitrators must render their decision within ten days from the naming of the arbitrator by the Board, otherwise the Board's decision -- i.e., its assessment -- stands affirmed, and no notice is afforded the taxpayer before the making of ...
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