Us Supreme Court Court November 1937 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Chicago Title and Trust Co. Vs. Wilcox Bldg. Corp.
Court: US Supreme Court
Decided on: Nov-15-1937
Chicago Title & Trust Co. v. Wilcox Bldg. Corp. - 302 U.S. 120 (1937) U.S. Supreme Court Chicago Title & Trust Co. v. Wilcox Bldg. Corp., 302 U.S. 120 (1937) Chicago Title & Trust Co. v. Forty-One, Thirty-Six Wilcox Bldg. Corp. Nos. 23 and 24 Argued October 21, 1937 Decided November 15, 1937 302 U.S. 120 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT Syllabus 1. A corporation, dissolved and put out of existence by the State which created it, may not invoke the powers of a court of bankruptcy under 77B of the Bankruptcy Act. P. 302 U. S. 124 . The record does not present a case where creditors are the moving parties, or where there has been any act of bankruptcy committed by the corporation, or where any pertinent law of the State is in conflict with the federal bankruptcy laws. 2. A private corporation can exist only under the express law of the State or sovereignty by which it was created. Its dissolution puts Page 302 U. S. 121 an end to its exi...
Atlantic Refining Co. Vs. Virginia
Court: US Supreme Court
Decided on: Nov-08-1937
Atlantic Refining Co. v. Virginia - 302 U.S. 22 (1937) U.S. Supreme Court Atlantic Refining Co. v. Virginia, 302 U.S. 22 (1937) Atlantic Refining Co. v. Virginia No. 1 Argued October 21, 22, 1936 Reargued October 11, 1937 Decided November 8, 1937 302 U.S. 22 APPEAL FROM THE SUPREME COURT OF APPEALS OF VIRGINIA Syllabus 1. An entrance fee exacted by a State from a foreign corporation for a license to carry on local business is not a tax, but compensation for a privilege, and the validity of the charge is not dependent upon the method by which the amount is determined. P. 302 U. S. 26 . 2. There is nothing to show that the entrance fee of $5,000 charged the corporation in this case was more than reasonable compensation for the privilege granted. P. 302 U. S. 27 . 3. The amount of authorized capital stock does not represent either property owned or business done by a corporation, and an entrance fee for the privilege of doing local business, measured by the authorized ca...
Palmer Vs. Commissioner
Court: US Supreme Court
Decided on: Nov-08-1937
Palmer v. Commissioner - 302 U.S. 63 (1937) U.S. Supreme Court Palmer v. Commissioner, 302 U.S. 63 (1937) Palmer v. Commissioner No. 19 Argued October 19, 1937 Decided November 8, 1937 * 302 U.S. 63 CERTIORARI TO THE CIRCUIT COURT COURT OF APPEALS FOR THE FIRST CIRCUIT Syllabus 1. By 111, 112, 113 of the Revenue Act of 1928, profits derived from the purchase of property, as distinguished from exchanges of property, are ascertained and taxed as of the date of its sale or other disposition by the purchaser. Profit, if any, accrues to him only upon sale or disposition, and the taxable income is the difference between the amount thus realized and its cost, less allowed deductions. P. 302 U. S. 68 . 2. A sale by a corporation to its shareholders of part of its property which does not result in any diminution of its net worth cannot result in a distribution of profits, and is not a "dividend" within the meaning of 115 of the Revenue Act of 1928. P. 302 U. S. 69 . The bar...
Puget Sound Stevedoring Co. Vs. State Tax Comm'n
Court: US Supreme Court
Decided on: Nov-08-1937
Puget Sound Stevedoring Co. v. State Tax Comm'n - 302 U.S. 90 (1937) U.S. Supreme Court Puget Sound Stevedoring Co. v. State Tax Comm'n, 302 U.S. 90 (1937) Puget Sound Stevedoring Co. v. State Tax Commission No. 68 Argued October 13, 14, 1937 Decided November 8, 1937 302 U.S. 90 APPEAL FROM THE SUPREME COURT OF WASHINGTON Syllabus 1. The business of a stevedoring corporation, acting as an independent contractor, insofar as it consists of the unloading or discharge of cargoes of vessels engaged in interstate or foreign commerce by longshoremen subject to its own direction and control, is interstate or foreign commerce, and the privilege of doing it cannot be taxed by the State. P. 302 U. S. 92 . 2. Insofar as the business of a stevedoring corporation consists of supplying longshoremen to shipowners or masters without directing or controlling the work of loading or unloading, it is not interstate or foreign commerce, but rather a local business, and subject, like such busin...
White Vs. Aronson
Court: US Supreme Court
Decided on: Nov-08-1937
White v. Aronson - 302 U.S. 16 (1937) U.S. Supreme Court White v. Aronson, 302 U.S. 16 (1937) White v. Aronson No. 20 Argued October 20, 1937 Decided November 8, 1937 302 U.S. 16 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIRST CIRCUIT Syllabus 1. The term "games," as used in 609, of the Revenue Act of 1932, does not include jigsaw picture puzzles. P. 302 U. S. 17 . This section, headed "Tax on Sporting Goods," imposes a manufacturer's sales tax on a wide variety of articles used in sports and games, named specifically, and generally on "games and parts of games," "and all similar articles commonly or commercially known as sporting goods." 2. It is to be presumed that Congress, in enacting 609 of the Revenue Act of 1932, was aware that, under earlier like provisions, no tax assessments were laid on sales of puzzles, and that Congress knew that, in litigation over the question, there was proof that, in commercial usage, jigsaw puzzles were never regarded as gam...
Groman Vs. Commissioner
Court: US Supreme Court
Decided on: Nov-08-1937
Groman v. Commissioner - 302 U.S. 82 (1937) U.S. Supreme Court Groman v. Commissioner, 302 U.S. 82 (1937) Groman v. Commissioner or Internal Revenue No. 21 Argued October 21, 22, 1937 Decided November 8, 1937 302 U.S. 82 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT Syllabus 1. Section 112(i)(2) of the Revenue Act of 1928 declaring that the term party to a reorganization "includes" a corporation resulting from a reorganization, and both corporations when one acquires specified proportions of stock of another, is not an exclusive definition, but rather is intended to enlarge the meaning of the term beyond its ordinary connotation. P. 302 U. S. 85 . 2. Pursuant to an agreement between a corporation (G) and shareholders of another corporation (I): -- G formed a new corporation (O), subscribing for its common stock and paying for it with cash and G's own preference shares; I's shareholders sold their shares to O and received from O a consideration made u...
Mceachern Vs. Rose
Court: US Supreme Court
Decided on: Nov-08-1937
McEachern v. Rose - 302 U.S. 56 (1937) U.S. Supreme Court McEachern v. Rose, 302 U.S. 56 (1937) McEachern v. Rose No. 6 Argued October 14, 15, 1937 Decided November 8, 1937 302 U.S. 56 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT Syllabus 1. Sections 607 and 609(a) of the Revenue Act of 1928 require the Government to return the amount of a tax paid after it has been barred by limitation and preclude it from taking any benefit from a taxpayer's overpayment by crediting it against an unpaid tax the collection of which has been barred by limitation. P. 302 U. S. 59 . 2. There can be no credit of an overpayment against an earlier unpaid tax until the former has been ascertained and allowed. P. 302 U. S. 61 . 3. Sections 322 and 609 of the Revenue Act of 1928 both contemplate that the time of credit of an overpayment in one year against a tax for another is to be marked by some definite administrative action, and, under 1104 of the Revenue Act of 1932,...
Kelly Vs. Washington
Court: US Supreme Court
Decided on: Nov-08-1937
Kelly v. Washington - 302 U.S. 1 (1937) U.S. Supreme Court Kelly v. Washington, 302 U.S. 1 (1937) Kelly v. Washington No. 2 Argued March 9, 1937 Reargued October 11, 12, 1937 Decided November 8, 1937 302 U.S. 1 CERTIORARI TO THE SUPREME COURT OF WASHINGTON Syllabus 1. Tugboats plying navigable waters of the United States, and employed partly in towing other vessels on interstate and foreign voyages or in moving vessels engaged in interstate and foreign commerce in and about the harbors where the tugs are stationed are subject to regulation by Congress under the commerce clause. P. 302 U. S. 4 . 2. There is no express provision in federal laws and regulations for inspection of hull and machinery, in order to insure safety or determine seaworthiness of motor-driven tugs which do not carry passengers or freight for hire, or do not have on board any inflammable or combustible liquid cargo in bulk, or do not transport explosives or like dangerous cargo, or are not seagoing ve...
United States Vs. Williams
Court: US Supreme Court
Decided on: Nov-08-1937
United States v. Williams - 302 U.S. 46 (1937) U.S. Supreme Court United States v. Williams, 302 U.S. 46 (1937) United States v. Williams No. 11 Argued October 15, 1937 Decided November 8, 1937 302 U.S. 46 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT Syllabus 1. Congress may accept, or require, the military services of minors, with or without the consent of their parents. P. 302 U. S. 48 . 2. Under 34 U.S.C. 161 minors between the ages of 14 and 18 years are not accepted for enlistment in the Navy without their parents' consent; but the statute does not confer upon or leave with the parents any right to condition consent to their sons' enlistment. P. 302 U. S. 49 . 3. No Act of Congress permits enlistment of minors upon condition or upon the qualified consent of parents, nor does any Act authorize recruiting officers to bind the United States to carry, or to require an enlisted man to carry, War Risk insurance for his own protection or for the b...
Dodge Vs. Board of Education of Chicago
Court: US Supreme Court
Decided on: Nov-08-1937
Dodge v. Board of Education of Chicago - 302 U.S. 74 (1937) U.S. Supreme Court Dodge v. Board of Education of Chicago, 302 U.S. 74 (1937) Dodge v. Board of Education of Chicago No. 5 Argued April 28, 1937 Reargued October 14, 1937 Decided November 8, 1937 302 U.S. 74 APPEAL FROM THE SUPREME COURT OF ILLINOIS Syllabus 1. An Act merely fixing the terms or the tenures of public employees is presumptively not intended to create a vested right in the incumbent, but merely to declare a policy to be pursued until the legislature shall ordain otherwise. P. 302 U. S. 78 . 2. He who asserts the creation of a contract with the State in such a case has the burden of overcoming the presumption. P. 302 U. S. 79 . 3. While this Court, in applying the contract clause of the Constitution, is required to reach an independent judgment as to the existence and nature of the alleged contract, great weight is given to the views of the highest court of the State. P. 302 U. S. 79 . 4. Deci...
- ‹ Prev
- 2
- Next ›
- Last »