Us Supreme Court Court January 1926 Judgments
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Mandelbaum Vs. United States
Court: US Supreme Court
Decided on: Jan-25-1926
Mandelbaum v. United States - 270 U.S. 7 (1926) U.S. Supreme Court Mandelbaum v. United States, 270 U.S. 7 (1926) Mandelbaum v. United States No. 139 Argued January 15, 1926 Decided January 25, 1926 270 U.S. 7 APPEAL FROM THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT Syllabus Unregistered War Savings Certificates, issued under the Acts of September 24, 1917, and September 24, 1918, are not payable if lost, even though an indemnity bond be tendered. P. 270 U. S. 9 . 298 F. 295 affirmed. Appeal from a judgment of the circuit court of appeals affirming the District Court in dismissing the bill in a suit to recover on lost war savings certificates with stamps attached. Page 270 U. S. 8 MR. JUSTICE HOLMES delivered the opinion of the Court. This is a suit brought in the district court under its jurisdiction concurrent with the Court of Claims (Judicial Code, s 24, twentieth; Act of March 3, 1911, c. 231, 36 Stat. 1087) to recover on War Saving Certificates with stam...
H. E. Crook Co., Inc. Vs. United States
Court: US Supreme Court
Decided on: Jan-25-1926
H. E. Crook Co., Inc. v. United States - 270 U.S. 4 (1926) U.S. Supreme Court H. E. Crook Co., Inc. v. United States, 270 U.S. 4 (1926) H. E. Crook Company, Inc. v. United States No. 122 Argued January 12, 1926 Decided January 25, 1926 270 U.S. 4 APPEAL FROM THE COURT OF CLAIMS Syllabus Where a contract for furnishing and installing heating plants in buildings to be erected for the government by other contractors showed on its face that progress under it would be dependent on the progress of the buildings, and, though strictly limiting the time for the contractor's performance, made no reference to delays by the government save as grounds for time extensions to the contractor, and the contractor therein agreed to accept the contract price in full satisfaction for all work done under the contract, reduced by damages deducted for its delays and increased or reduced by the price of any changes ordered by the government, and stipulated that the contract price should cover all ex...
United States Vs. St. Louis, S.F. and Texas Ry. Co.
Court: US Supreme Court
Decided on: Jan-18-1926
United States v. St. Louis, S.F. & Texas Ry. Co. - 270 U.S. 1 (1926) U.S. Supreme Court United States v. St. Louis, S.F. & Texas Ry. Co., 270 U.S. 1 (1926) United States v. St. Louis, San Francisco & Texas Railway Company Nos. 91 and 92 Argued November 16, 1925 Decided January 18, 1926 270 U.S. 1 APPEALS FROM THE COURT OF CLAIMS Syllabus 1. Transportation Act, 1920, amending par. 3, 16, of the Interstate Commerce Act, provides: "All actions at law by carriers subject to this Act for recovery of their charges, or any part thereof, shall be begun within three years from the time the cause of action accrues and not after." Held not applicable retroactively to causes of action existing at the date of the Transportation Act. P 270 U. S. 3 . 2. The Act of June 7, 1924, which further amended par. 3, 16, of the Interstate Commerce Act, among other things by adding that its provisions "shall extend to and embrace cases in which the cause of action has heretofore accrued as ...
Trusler Vs. Crooks
Court: US Supreme Court
Decided on: Jan-11-1926
Trusler v. Crooks - 269 U.S. 475 (1926) U.S. Supreme Court Trusler v. Crooks, 269 U.S. 475 (1926) Trusler v. Crooks No. 188 Argued November 17, 1925 Decided January 11, 1926 269 U.S. 475 ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE WESTERN DISTRICT OF MISSOURI Syllabus Section 3 of the "Future Trading Act," purporting to impose a tax of 20 cents per bushel upon all privileges or options for contracts of purchase or sale of grain, known to the trade as "privileges," "bids," "offers," "puts and calls," "indemnities," or "ups and downs," is unconstitutional. Its purpose is not to raise revenue, but to inhibit, by a penalty, the transactions referred to, as part of the plan set up by the Act for regulating grain exchanges under guise of the federal taxing power, which was adjudged unconstitutional in Hill v. Wallace, 259 U. S. 44 . P. 269 U. S. 479 . 300 F. 996 reversed. Error to a judgment of the District Court for the defendant in an action brought to recov...
Stripe Vs. United States
Court: US Supreme Court
Decided on: Jan-11-1926
Stripe v. United States - 269 U.S. 503 (1926) U.S. Supreme Court Stripe v. United States, 269 U.S. 503 (1926) Stripe v. United States No. 496 Submitted November 23, 1925 Decided January 11, 1926 269 U.S. 503 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus Decided upon the authority of Price v. United States, ante, p. 269 U. S. 492 , 6 F.2d 752, affirmed. MR. JUSTICE BUTLER delivered the opinion of the Court. In this case, there is presented the question whether, in the distribution of the assets of Johnson Shipyards Corporation among its creditors by receivers appointed in an equity suit, the United States, under R.S. 3466, is entitled to have its claim against the corporation for taxes first satisfied. The facts (300 F. 952) are in all respects similar to those in Price v. United States, ante, p. 269 U. S. 492 . The question of law involved is identical. The United States is entitled to priority. Decree affirmed. ...
independent Wireless Tel. Co. Vs. Radio Corp.
Court: US Supreme Court
Decided on: Jan-11-1926
Independent Wireless Tel. Co. v. Radio Corp. - 269 U.S. 459 (1926) U.S. Supreme Court Independent Wireless Tel. Co. v. Radio Corp., 269 U.S. 459 (1926) Independent Wireless Telegraph Company v. Radio Corporation of America No. 87 Argued October 23, 1925 Decided January 11, 1926 269 U.S. 459 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. A suit by an exclusive licensee under a patent to protect his rights against infringement by a stranger, without joining the patent owner as plaintiff, does not arise under the patent laws (Rev.Stats. 4921), but is based merely on contract rights, and is not maintainable in the federal court in the absence of diversity of citizenship. P. 269 U. S. 466 . 2. An exclusive licensee may bring suit under Rev.Stats. 4921 by joining the patent owner as a co-plaintiff when the latter is out of the jurisdiction and declines to join and when such suit is Page 269 U. S. 460 necessary to protect the rights of the li...
Price Vs. United States
Court: US Supreme Court
Decided on: Jan-11-1926
Price v. United States - 269 U.S. 492 (1926) U.S. Supreme Court Price v. United States, 269 U.S. 492 (1926) Price v. United States No. 454 Submitted November 23, 1925 Decided January 11, 1926 269 U.S. 492 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. Taxes due the United States are "debts" within the meaning of Rev.Stats. 3466, giving the United States priority in certain cases. P. 269 U. S. 499 . 2. Rev.Stats. 3466 is to be construed liberally. P. 269 U. S. 500 . 3. The joining by a defendant corporation in securing a receivership in a suit by a simple contract creditor, to take over the defendant's property and business for the purpose of conserving them and paying creditors, amounts to a voluntary assignment, within the meaning of 3466, Rev.Stats., where the business is in a failing condition and turns out to be insolvent so that the assets are a trust fund for the creditors according to their priorities. P. 269 U. S. 502 . 6 F...
Bramwell Vs. United States Fidelity and Guar. Co.
Court: US Supreme Court
Decided on: Jan-11-1926
Bramwell v. United States Fidelity & Guar. Co. - 269 U.S. 483 (1926) U.S. Supreme Court Bramwell v. United States Fidelity & Guar. Co., 269 U.S. 483 (1926) Bramwell v. United States Fidelity & Guaranty Company No.192 Argued November 23, 1925 Decided January 11, 1926 269 U.S. 483 APPEAL FROM THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT Syllabus 1. Indebtedness of a bank for Indian moneys, individual and tribal, deposited with it by the Superintendent of an Indian Reservation and secured by a bond given by the bank to the United States is an indebtedness to the United States within Rev.Stats. 3466. P. 269 U. S. 487 . 2. Section 3466, Rev.Stats., is to be liberally construed in favor of the United States. Id. 3. The Priority Act extends to all debts due the United States from insolvent living debtors when their insolvency is shown in one of the ways specified in 3466. P. 269 U. S. 487 . 4. The specified ways include all cases in which the insolvent debtor makes...
Metcalf and Eddy Vs. Mitchell
Court: US Supreme Court
Decided on: Jan-11-1926
Metcalf & Eddy v. Mitchell - 269 U.S. 514 (1926) U.S. Supreme Court Metcalf & Eddy v. Mitchell, 269 U.S. 514 (1926) Metcalf & Eddy v. Mitchell Nos. 183 and 376 Submitted November 30, 1925 Decided January 11, 1926 269 U.S. 514 ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE DISTRICT OF MASSACHUSETTS Syllabus 1. Upon a writ of error to the district court based on a constitutional question, the jurisdiction of this Court is not limited to that question, but extends to the whole case. P. 269 U. S. 518 . 2. A consulting engineer engaged as such by a state or local subdivision for work not permanent or continuous in character on public water supply and sewage disposal projects, whose duties are prescribed by his contract and who takes no oath of office and is free to accept other, concurrent employment, is neither an officer nor an employee within the meaning of 201(a) of the War Revenue Act of 1917, exempting from income tax the compensation or fees of officers and ...
United States Vs. Butterworth-judson Corp.
Court: US Supreme Court
Decided on: Jan-11-1926
United States v. Butterworth-Judson Corp. - 269 U.S. 504 (1926) U.S. Supreme Court United States v. Butterworth-Judson Corp., 269 U.S. 504 (1926) United States v. Butterworth-Judson Corporation No. 503 Argued November 23, 1925 Decided January 11, 1926 269 U.S. 504 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus Where the answer of an insolvent corporation, in a suit brought by a simple contract creditor for the conservation and disposition of its property for the benefit of it creditors, admitted the allegations of the bill and consented to a decree appointing receiver, held that this amounted to the handing over of all the property and business to be administered a a trust fund to pay debts, and was in substance a voluntary assignment within the meaning of Rev.Stats. 3466, entitling the United States to priority in payment of it claim. P. 269 U. S. 513 . 9 F.2d 1018 reversed. Certiorari to a judgment of the circuit court of appeals affirmi...
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