Us Supreme Court Court April 1925 Judgments
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United States Vs. Johnston
Court: US Supreme Court
Decided on: Apr-30-1925
United States v. Johnston - 268 U.S. 220 (1925) U.S. Supreme Court United States v. Johnston, 268 U.S. 220 (1925) United States v. Johnston No. 111 Argued April 30, 1925 Decided, May 11, 1925 268 U.S. 220 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. Under the provision of the "Revenue Act of 1918," taxing admission fees (Feb. 24, 1919, c. 18, 800, 802, 40 Stat. 1057, 1120), a person who has collected such fees at a pubic exhibition and is required to pay the tax to the United States is a debtor, and not a bailee, so that failure to pay the tax is not indictable as an embezzlement of money of the United States within 47 Criminal Code. P. 268 U. S. 226 . 2. A person who collects admission fees to boxing matches is liable to punishment under 1308b of the above Revenue Act for failure to pay the taxes to the United States if he really acts on his own behalf in giving the exhibitions, collecting the fees and undertaking to pay taxes, even t...
St. Louis, B. and M. Ry. Co. Vs. United States
Court: US Supreme Court
Decided on: Apr-27-1925
St. Louis, B. & M. Ry. Co. v. United States - 268 U.S. 169 (1925) U.S. Supreme Court St. Louis, B. & M. Ry. Co. v. United States, 268 U.S. 169 (1925) St. Louis, Brownsville & Mexico Railway Company v. United States No. 310 Argued March 20, 1925 Decided April 27, 1925 268 U.S. 169 APPEAL FROM THE COURT OF CLAIMS Syllabus 1. Claims presented to the Court of Claims but not pressed, in the same proceeding in which others were allowed and paid, held barred by Jud.Code, 178, providing: "The payment of the amount due by any judgment cf the Court of Claims . . . shall be a full discharge to the United States of all claim and demand touching any of the matters involved in the controversy." P. 268 U. S. 171 . 2. In settling a railroad's freight bill for transporting army impedimenta at tariff rates, the auditor for the War Department erroneously made a deduction, by way of counterclaim, upon the ground that part of the transportation was covered, under the railroad's passenger...
irwIn Vs. Gavit
Court: US Supreme Court
Decided on: Apr-27-1925
Irwin v. Gavit - 268 U.S. 161 (1925) U.S. Supreme Court Irwin v. Gavit, 268 U.S. 161 (1925) Irwin v. Gavit No. 325 Argued April 15, 1925 Decided April 27, 1925 268 U.S. 161 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. A will provided that the income from a fund in trust should be applied to the education and support of the testator's granddaughter so far as the trustees deemed proper, and that the balance of it should be divided into two equal parts, one of which should be paid to the plaintiff in equal, quarter-yearly installments during his life. On the granddaughter's reaching the age of twenty-one or dying, the fund was to go over, so that, considering her age, the plaintiff's interest could not exceed fifteen years. Held that the sums paid the plaintiff were taxable income within the meaning of the Constitution, and of the Income Tax Act of October 3, 1913, which taxed "the entire net income arising or accruing . . . to every citizen ...
Reading Steel Casting Co. Vs. United States
Court: US Supreme Court
Decided on: Apr-27-1925
Reading Steel Casting Co. v. United States - 268 U.S. 186 (1925) U.S. Supreme Court Reading Steel Casting Co. v. United States, 268 U.S. 186 (1925) Reading Steel Casting Company v. United States No. 233 Argued January 26, 1925 Decided April 27, 1925 268 U.S. 186 ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF PENNSYLVANIA, TRANSFERRED FROM THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT Syllabus 1. Upon review of a judgment of the district court in an action on a claim against the United States (Jud.Code 24, par. 20), facts admitted and concessions made by the parties may be considered with the lower court's findings of fact. P. 268 U. S. 188 . 2. A contract between a private party and the United States for sale of goods by the one to the other is to be construed, and the rights of the parties under it determined, by the same principles as if it were between individuals. Id. 3. Casting's, defective because of checks were delivered to ...
Yee Hem Vs. United States
Court: US Supreme Court
Decided on: Apr-27-1925
Yee Hem v. United States - 268 U.S. 178 (1925) U.S. Supreme Court Yee Hem v. United States, 268 U.S. 178 (1925) Yee Hem v. United States No. 303 Argued March 19, 1925 Decided April 27, 1925 268 U.S. 178 ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF OHIO Syllabus 1. Congress has power to prohibit the importation of opium and, as a measure reasonably calculated to aid in the enforcement of the prohibition, to make its concealment, with knowledge of its unlawful importation, a crime. P. 268 U. S. 183 . 2. The Act of February 9, 1909, 1 and 2, as amended, January 17, 1914, prohibited the importation of smoking opium after April 1, 1909, made it an offense to conceal such opium knowing it to have been imported contrary to law, and provided that possession by the defendant "shall be deemed sufficient evidence to authorize conviction unless the defendant shall explain the possession to the satisfaction of the jury." Section 3 provided that, on a...
Standard Oil Co. Vs. Southern Pacific Co.
Court: US Supreme Court
Decided on: Apr-20-1925
Standard Oil Co. v. Southern Pacific Co. - 268 U.S. 146 (1925) U.S. Supreme Court Standard Oil Co. v. Southern Pacific Co., 268 U.S. 146 (1925) Standard Oil Company of New Jersey v. Southern Pacific Company No.197 Argued January 19, 1925 Decided April 20, 1925 268 U.S. 146 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. The Federal Control Act did not authorize an action in tort by the owner of a vessel against the Director General of Railroads for her loss through collision while operated by the Director General. P. 154. 2. Where the Director General, under his contract with the owner for the use and upkeep of transportation properties taken over under the Federal Control Act, made a settlement including an allowance for a vessel lost by collision during operation by the Director General, held that the common law rule that one who accepts satisfaction from one of two joint tortfeasors cannot recover from the other was inapplicable to exting...
Steele Vs. United States No. 2
Court: US Supreme Court
Decided on: Apr-13-1925
Steele v. United States No. 2 - 267 U.S. 505 (1925) U.S. Supreme Court Steele v. United States No. 2, 267 U.S. 505 (1925) Steele v. United States No. 2 No. 636 Argued March 11, 1925 Decided April 13, 1925 267 U.S. 505 ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK Syllabus 1. A judgment upholding a search warrant on a petition to vacate it is res judicata as to the competency of the person to whom the warrant was directed and as to probable cause for its issuance, so that the petitioner cannot subsequently raise the question in a criminal proceeding against him by objecting to evidence of seizure under the warrant. P. 267 U. S. 507 . 2. Section 6 of Title XI of the Espionage Act, adopted in the Prohibition Act (Title II, 25), authorizes a search warrant to be issued "to a civil officer of the United States duly authorized to enforce or assist in enforcing any law thereof," held, that this is not meant to be confined to officer...
Linder Vs. United States
Court: US Supreme Court
Decided on: Apr-13-1925
Linder v. United States - 268 U.S. 5 (1925) U.S. Supreme Court Linder v. United States, 268 U.S. 5 (1925) Linder v. United States No. 183 Submitted March 9, 1925 Decided April 13, 1925 268 U.S. 5 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT Syllabus 1. Any provision of an act of Congress ostensibly enacted under power granted by the Constitution, not naturally and reasonably adapted to the effective exercise of such power but solely to the achievement of something plainly within the power reserved to the states, is invalid and cannot be enforced. P. 268 U. S. 17 . 2. Direct control of medical practice in the states is obviously beyond the power of Congress. P. 268 U. S. 18 . 3. Incidental regulation of such practice by Congress through a taxing act, like the Narcotic Law, cannot extend to matters plainly inappropriate and unnecessary to reasonable enforcement of a revenue measure. P. 268 U. S. 18 . Page 268 U. S. 6 4. An act of Congress must be...
Yeiser Vs. Dysart
Court: US Supreme Court
Decided on: Apr-13-1925
Yeiser v. Dysart - 267 U.S. 540 (1925) U.S. Supreme Court Yeiser v. Dysart, 267 U.S. 540 (1925) Yeiser v. Dysart No. 130 Submitted October 24, 1924 Decided April 13, 1925 267 U.S. 540 ERROR TO THE SUPREME COURT OF THE STATE OF NEBRASKA Syllabus A state may restrict the fee chargeable by attorneys at law in case arising under the state workmen's compensation act without depriving them of property or liberty of contract in violation of the Fourteenth Amendment. P. 267 U. S. 541 . 192 N.W. 953 affirmed. Error to a judgment of the Supreme Court of Nebraska ordering that the right of the plaintiff in error to practice as attorney at law be suspended unless he refund to a client a fee received and paid in violation of a provision of the state workmen's compensation law providing that, in cases thereunder, the pay of the attorney should be fixed by the court, and invalidating any contract for other and further pay. MR. JUSTICE HOLMES delivered the opinion of the Court. Upon ...
Duffy Vs. Central R. Co. of New Jersey
Court: US Supreme Court
Decided on: Apr-13-1925
Duffy v. Central R. Co. of New Jersey - 268 U.S. 55 (1925) U.S. Supreme Court Duffy v. Central R. Co. of New Jersey, 268 U.S. 55 (1925) Duffy v. Central Railroad Company of New Jersey No. 129 Argued March 13, 16, 1925 Decided April 13, 1925 268 U.S. 55 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT Syllabus 1. Expenditures made by a corporate lessee, as required by the lease, to create additions to the leased property and not for upkeep, are not maintenance and operation expenses deductible from its gross income of the tax year in which made, within the meaning of 12(a) Subd. "First" of the Revenue Act of 1916, but are betterments under Subd. "Second " of that section -- capital investment, subject to annual allowances for exhaustion or depreciation. P. 268 U. S. 62 2. Neither are such payments for betterments and additions, though made by the lessee pursuant to the lease, deductible under 12(a), Subd. "First" as " rentals or other payments "required t...
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