Us Supreme Court Court February 1933 Judgments
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Indian Territory Illuminating Oil Co. Vs. Board of Equalization
Court: US Supreme Court
Decided on: Feb-13-1933
Indian Territory Illuminating Oil Co. v. Board of Equalization - 288 U.S. 325 (1933) U.S. Supreme Court Indian Territory Illuminating Oil Co. v. Board of Equalization, 288 U.S. 325 (1933) Indian Territory Illuminating Oil Co. v. Board of Equalization of Tulsa County No. 356 Argued January 17, 18, 1933 Decided February 13, 1933 * 288 U.S. 325 CERTIORARI TO THE SUPREME COURT OF OKLAHOMA Syllabus 1. The owner of oil extracted by him from restricted Indian land under leases approved by the Secretary of the Interior is not immune from taxation of it under the general law of the state for ad valorem taxation when it has been removed from the restricted land and stored in the owner's tanks and the Indians have no further interest in it. P. 288 U. S. 326 . 2. There is a recognized distinction between a nondiscriminatory tax upon the property of an agent of government, albeit the property is used in, or has relation to, the business of the agency -- where there is only a remot...
Pennsylvania R. Co. Vs. Chamberlain
Court: US Supreme Court
Decided on: Feb-13-1933
Pennsylvania R. Co. v. Chamberlain - 288 U.S. 333 (1933) U.S. Supreme Court Pennsylvania R. Co. v. Chamberlain, 288 U.S. 333 (1933) Pennsylvania Railroad Co. v. Chamberlain No. 379 Argued January 19, 1933 Decided February 13, 1933 288 U.S. 333 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. A plaintiff in an action for wrongful death cannot recover by proof of facts from which it may be inferred that the injury resulted from an event attributable to the defendant's negligence if the same facts give equal support to an inference that it resulted from another and different event not so attributable. P. 288 U. S. 339 . 2. When the plaintiff has failed to sustain his burden of proof, because, as to the existence of a vital fact, two equally justifiable inferences may be drawn from the facts proven, one for and the other against him, the mere conclusion of a witness as to which Page 288 U. S. 334 inference should be drawn cannot resolve the dou...
New York Vs. Irving Trust Co.
Court: US Supreme Court
Decided on: Feb-13-1933
New York v. Irving Trust Co. - 288 U.S. 329 (1933) U.S. Supreme Court New York v. Irving Trust Co., 288 U.S. 329 (1933) New York v. Irving Trust Co. No. 304 Argued January 13, 1933 Decided February 13, 1933 288 U.S. 329 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. The provision of the Bankruptcy Act ( 57) that claims shall not be proved after six month from adjudication, does not apply to the United States or the state, since they are not mentioned. P. 288 U. S. 331 . 2. The Federal Government possesses supreme power in respect of bankruptcies. If a state desire to participate in the assets of a bankrupt, she must submit to appropriate limitations on the time for presenting claims. P. 288 U. S. 333 . 3. The court of bankruptcy made an order that claims not filed within sixty days after service of the order should be barred. The state, after service, allowed the time to expire, and then filed notice of a possible demand for taxes, stati...
Union Bank and Trust Co. Vs. Phelps
Court: US Supreme Court
Decided on: Feb-06-1933
Union Bank & Trust Co. v. Phelps - 288 U.S. 181 (1933) U.S. Supreme Court Union Bank & Trust Co. v. Phelps, 288 U.S. 181 (1933) Union Bank & Trust Co. v. Phelps No. 346 Argued January 17, 1933 Decided February 6, 1933 288 U.S. 181 CERTIORARI TO THE SUPREME COURT OF ALABAMA Syllabus 1. Discrimination in state ad valorem taxation between corporation receiving deposits and doing a commercial banking business and their corporate and individual competitors in the business of lending money, by taxing the shares of the former and taxing the latter on a more favorable basis, or exempting them, held consistent with the equal protection clause of the Fourteenth Amendment. P. 288 U. S. 185 . Page 288 U. S. 182 2. Within the intendment of the Fourteenth Amendment, shares of national banks and shares of state banks are not essentially the same when considered from the standpoint of taxation; nor do they become so merely because the state has attempted to subject them to like trea...
Atlantic City Electric Co. Vs. Commissioner
Court: US Supreme Court
Decided on: Feb-06-1933
Atlantic City Electric Co. v. Commissioner - 288 U.S. 152 (1933) U.S. Supreme Court Atlantic City Electric Co. v. Commissioner, 288 U.S. 152 (1933) Atlantic City Electric Co. v. Commissioner of Internal Revenue No. 163 Argued December 13, 1932 Decided February 6, 1933 288 U.S. 152 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. Where one corporation has legally enforceable control of substantially all of the stock of another, the two are "affiliated," and must make a consolidated return under 1331, Revenue Act of 1921, and 24D, Revenue Act of 1918. P. 288 U. S. 153 . 2. In determining whether the control is of substantially all of the stock, there is no ground for excluding preferred stock outstanding with voting rights, even though it be redeemable at any time and have a limited interest in dividends. P. 288 U. S. 154 . 3. Ownership by the one corporation of all the common stock and none of the preferred stock of the other, giving cont...
Ftc Vs. Royal Milling Co.
Court: US Supreme Court
Decided on: Feb-06-1933
FTC v. Royal Milling Co. - 288 U.S. 212 (1933) U.S. Supreme Court FTC v. Royal Milling Co., 288 U.S. 212 (1933) Federal Trade Commission v. Royal Milling Co. No. 393 Argued January 20, 1933 Decided February 6, 1933 288 U.S. 212 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SIXTH CIRCUIT Syllabus 1. Respondents were engaged in the business of preparing, by a process of mixing and blending, plain and self-raising flour. Although not themselves grinders of the wheat from which their product was made, they were doing business under tradenames which included the words "milling company," or words of like import, and made representations to the trade calculated to convey the impression that they were grinders. Their product was sold in interstate commerce in competition with a similar article marketed by concerns which were, in fact grinders, and also by other "blenders," although the latter did not hold themselves out in any way as grinders. A large number of buyers preferre...
Massachusetts Mut. Life Ins. Co. Vs. United States
Court: US Supreme Court
Decided on: Feb-06-1933
Massachusetts Mut. Life Ins. Co. v. United States - 288 U.S. 269 (1933) U.S. Supreme Court Massachusetts Mut. Life Ins. Co. v. United States, 288 U.S. 269 (1933) Massachusetts Mutual Life Insurance Co. v. United States No. 322 Argued January 16, 17, 1933 Decided February 6, 1933 288 U.S. 269 CERTIORARI TO THE COURT OF CLAIMS Syllabus 1. Reenactment of a provision of a revenue act held a legislative adoption of the construction that had been placed upon it in administration by the Treasury Department. P. 288 U. S. 273 . 2. Section 245(8) of the Revenue Act of 1926, applicable to Life Insurance Companies (which make their returns only on the cash basis) permits deduction from gross income of "[a]ll interest paid or accrued within the taxable year" on a company's indebtedness, with a certain exception. Held that interest accrued on dividends held for policyholders, but unpaid, is not deductible. Pp. 288 U. S. 271 , 288 U. S. 275 . 3. The general rule against account...
New York Vs. Maclay
Court: US Supreme Court
Decided on: Feb-06-1933
New York v. Maclay - 288 U.S. 290 (1933) U.S. Supreme Court New York v. Maclay, 288 U.S. 290 (1933) New York v. Maclay No. 374 Argued January 18, 19, 1933 Decided February 6, 1933 288 U.S. 290 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus Under R.S. 3466, debts due by an insolvent corporation to the United States have priority over claims of a State for franchise taxes due but not liquidated, although, by the state law, such taxes are a lien in the sense that, when liquidated, they take precedence, by relation, over other intervening claims. Pp. 288 U. S. 289 -294. 59 F.2d 979 affirmed. Certiorari, 287 U.S. 590, to review the affirmance of an order granting priority to the United States in the payment of income taxes and of a claim for damages, over the claim of the New York for franchise and gross earnings taxes, in the liquidation through a receivership of the assets of an insolvent corporation. Page 288 U. S. 291 MR. JUSTICE CARDOZO de...
Miller Vs. Alderhold
Court: US Supreme Court
Decided on: Feb-06-1933
Miller v. Alderhold - 288 U.S. 206 (1933) U.S. Supreme Court Miller v. Alderhold, 288 U.S. 206 (1933) Miller v. Alderhold No. 138 Argued January 9, 1933 Decided February 6, 1933 288 U.S. 206 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT Syllabus 1. One upon whom sentence in a criminal case has been suspended may at any time request the court to pronounce judgment, and in the absence of such request must be deemed to have consented to the indefinite delay. P. 288 U. S. 210 . 2. In a criminal case in the federal district court, an order for a permanent suspension of sentence is void. Ex parte United States, 242 U. S. 27 . P. 288 U. S. 209 . 3. Final judgment in a criminal case means sentence, and a void order purporting permanently to suspend sentence is neither a final nor a valid judgment. P. 288 U. S. 210 . Page 288 U. S. 207 4. Where judgment has not been pronounced upon a verdict during the term at which it was rendered, the cause continue...
Broad River Power Co. Vs. Query
Court: US Supreme Court
Decided on: Feb-06-1933
Broad River Power Co. v. Query - 288 U.S. 178 (1933) U.S. Supreme Court Broad River Power Co. v. Query, 288 U.S. 178 (1933) Broad River Power Co. v. Query No. 390 Argued January 20, 1933 Decided February 6, 1933 * 288 U.S. 178 APPEALS FROM THE DISTRICT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF SOUTH CAROLINA Syllabus 1. A state tax on production and sale of electricity generated by water or steam power does not deny to those so producing it the equal protection of the laws because it does not extend to producers by internal combustion engines or to industrial plants generating electricity for their own use and that of their employees. P. 288 U. S. 179 . 2. A hydroelectric company which constructed and operates its plant by permission of the Federal Government, under the Federal Water Power Act, does not act as the agent of the Government in producing and selling electric power on its own account, and cannot claim exemption from a state tax on the power prod...
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