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Us Supreme Court Court January 1939 Judgments

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Jan 30 1939

Utah Fuel Co. Vs. National Bituminous Coal Comm'n

Court: US Supreme Court

Decided on: Jan-30-1939

Utah Fuel Co. v. National Bituminous Coal Comm'n - 306 U.S. 56 (1939) U.S. Supreme Court Utah Fuel Co. v. National Bituminous Coal Comm'n, 306 U.S. 56 (1939) Utah Fuel Co. v. National Bituminous Coal Commission No. 528 Argued January 3, 1939 Decided January 30, 1939 306 U.S. 56 CERTIORARI TO THE COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA Syllabus An order of the National Bituminous Coal Commission directed its secretary to make available to interested parties, for possible use in evidence in a hearing which was to be held by the Commission to determine the weighted average of the total costs per ton of coal produced in certain areas, certain cost and sales realization data theretofore furnished by producers pursuant to an order under 10(a) of the Bituminous Coal Act of 1937. Several producers, members of the Bituminous Coal Code, filed a bill in the District Court to enjoin the threatened disclosure. The bill alleged, inter alia, that the petitioners were without othe...


Jan 30 1939

Dixie Ohio Express Co. Vs. State Revenue Comm'n

Court: US Supreme Court

Decided on: Jan-30-1939

Dixie Ohio Express Co. v. State Revenue Comm'n - 306 U.S. 72 (1939) U.S. Supreme Court Dixie Ohio Express Co. v. State Revenue Comm'n, 306 U.S. 72 (1939) Dixie Ohio Express Co. v. State Revenue Commission No. 260 Argued December 16, 1938 Decided January 30, 1939 306 U.S. 72 APPEAL FROM THE SUPREME COURT OF GEORGIA Syllabus The Georgia Maintenance Tax Act, as applied to appellant, an Ohio corporation engaged exclusively in interstate commerce as a common carrier of property by motor vehicle for hire, imposes a tax of $50 on each ton-and-a-half motor vehicle, $75 on each two-ton motor vehicle, and $50 on each trailer of 4,000 pounds factory weight. The tax would be the same if the carrier were engaged exclusively in intrastate commerce, or were engaged in interstate and intrastate commerce, but would be less if the vehicles were not used for hire. Held: 1. While a State may not impose a tax on the privilege of engaging in interstate commerce, it may validly impose a fair and...


Jan 30 1939

First Chrold Corp. Vs. Commissioner

Court: US Supreme Court

Decided on: Jan-30-1939

First Chrold Corp. v. Commissioner - 306 U.S. 117 (1939) U.S. Supreme Court First Chrold Corp. v. Commissioner, 306 U.S. 117 (1939) First Chrold Corp. v. Commissioner No. 35 Argued January 6, 1939 Decided January 30, 1939 306 U.S. 117 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT Syllabus Decided on the authority of Helvering v. R. J. Reynolds Tobacco Co., ante, p. 306 U. S. 110 . 97 F.2d 22 reversed. Certiorari, 305 U.S. 589, to review the affirmance of a decision of the Board of Tax Appeals sustaining a determination of deficiency in income tax. Page 306 U. S. 118 MR. JUSTICE ROBERTS delivered the opinion of the Court. This case presents the same question as that involved in No. 328, Helvering v. Reynolds Tobacco Co., ante, p. 306 U. S. 110 . Certiorari was granted because of a conflict in the decisions below. 305 U.S. 589. The statutory provision under which this case arises is 22(a) of the Revenue Act of 1932, which is the same as the co...


Jan 30 1939

United States Vs. Midstate Horticultural Co.

Court: US Supreme Court

Decided on: Jan-30-1939

United States v. Midstate Horticultural Co. - 306 U.S. 161 (1939) U.S. Supreme Court United States v. Midstate Horticultural Co., 306 U.S. 161 (1939) United States v. Midstate Horticultural Co. No. 28 Argued January 13, 1939 Decided January 30, 1939 * 306 U.S. 161 APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF PENNSYLVANIA Syllabus The Elkins Act, 1, as amended, denounces, among other offenses, the acts of granting or accepting any rebate or concession whereby property in interstate commerce shall be transported at a rate less than that named in the carrier's published tariffs. It provides that every violation shall be prosecuted in any court of the United States having jurisdiction of crimes within the district in which such violation was committed or through which the transportation may have been conducted, and that, whenever the offense is begun in one jurisdiction and completed in another, it may be dealt with in either. Held that, w...


Jan 30 1939

United States Vs. Durkee Famous Foods, Inc.

Court: US Supreme Court

Decided on: Jan-30-1939

United States v. Durkee Famous Foods, Inc. - 306 U.S. 68 (1939) U.S. Supreme Court United States v. Durkee Famous Foods, Inc., 306 U.S. 68 (1939) United States v. Durkee Famous Foods, Inc. No. 309 Argued January 10, 11, 1939 Decided January 30, 1939 * 306 U.S. 68 APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES FOR THE DISTRICT OF NEW JERSEY Syllabus The Act of May 10, 1934, provides that, when an indictment is found insufficient after the period of the statute of limitations has expired, a new indictment may be returned during the next succeeding term following such finding during which a grand jury shall be in session. Held that this does not authorize reindictment at the same term during which the first indictment was found defective. P. 306 U. S. 69 . Affirmed. Appeal, under the Criminal Appeals Act, from a judgment sustaining a plea in bar to an indictment. Page 306 U. S. 69 MR. JUSTICE McREYNOLDS delivered the opinion of the Court. The identical questions...


Jan 30 1939

Washingtonian Pub. Co. Vs. Pearson

Court: US Supreme Court

Decided on: Jan-30-1939

Washingtonian Pub. Co. v. Pearson - 306 U.S. 30 (1939) U.S. Supreme Court Washingtonian Pub. Co. v. Pearson, 306 U.S. 30 (1939) Washingtonian Publishing Co. v. Pearson No. 222 Argued December 6, 1938 Decided January 30, 1939 306 U.S. 30 CERTIORARI TO THE COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA Syllabus 1. Section 12 of the Copyright Act of 1909 provides that, after copyright has been secured by publication with the prescribed notice of copyright, two copies of the copyrighted work shall be "promptly" deposited in the copyright office, and that no suit for infringement shall be maintained "until" the provisions of the Act with respect to the deposit of copies and registration of such work shall have been complied with. Held: that the right to sue under the Act for infringement is not lost by mere delay in depositing copies of the copyrighted work. P. 306 U. S. 39 . 2. Fourteen months after the date of its publication and six months after it had been infringed, cop...


Jan 30 1939

inland Steel Co. Vs. United States

Court: US Supreme Court

Decided on: Jan-30-1939

Inland Steel Co. v. United States - 306 U.S. 153 (1939) U.S. Supreme Court Inland Steel Co. v. United States, 306 U.S. 153 (1939) Inland Steel Co. v. United States No. 227 Argued January 3, 4, 1939 Decided January 30, 1939 * 306 U.S. 153 APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF ILLINOIS Syllabus 1. In a suit by a shipper to set aside an order of the Interstate Commerce Commission requiring a carrier to cease paying the shipper tariff allowances for spotting cars in the shipper's plant, which the Commission had found unlawful, the District Court, in granting an interlocutory injunction, imposed the condition, without objection from the shipper, that further payments be withheld by the carrier, in a separate account, to be paid over to the shipper or cancelled upon further order of the court. Held within the equitable power of the court, though not requested by the carrier nor, specifically, by the Commission. P. 306 U. S. 156 . 2...


Jan 30 1939

Helvering Vs. R. J. Reynolds Tobacco Co.

Court: US Supreme Court

Decided on: Jan-30-1939

Helvering v. R. J. Reynolds Tobacco Co. - 306 U.S. 110 (1939) U.S. Supreme Court Helvering v. R. J. Reynolds Tobacco Co., 306 U.S. 110 (1939) Helvering v. R. J. Reynolds Tobacco Co. No. 328 Argued January 6, 1939 Decided January 30, 1939 306 U.S. 110 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FOURTH CIRCUIT Syllabus 1. Section 22(a) of the Revenue Act of 1928, defining gross income, was so general in its terms that an interpretative administrative regulation determining whether it included gain from the resale by a corporation of its own stock was appropriate. P. 306 U. S. 114 . 2. Article 66 of Treasury Regulations 74, promulgated under the Revenue Act of 1928, specifically provided that, for the purpose Page 306 U. S. 111 of the income tax, no gain or loss is realized by a corporation from the purchase or sale of its own stock. This administrative construction of sections of the revenue acts defining gross income had been uniform since at least 1920. May 2, 1...


Jan 30 1939

CurrIn Vs. Wallace

Court: US Supreme Court

Decided on: Jan-30-1939

Currin v. Wallace - 306 U.S. 1 (1939) U.S. Supreme Court Currin v. Wallace, 306 U.S. 1 (1939) Currin v. Wallace No. 275 Argued January 4, 1939 Decided January 30, 1939 306 U.S. 1 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FOURTH CIRCUIT Syllabus 1. There is an actual controversy in this case between plaintiffs and defendants, respecting the constitutionality of the Tobacco Inspection Act of August 23, 1935, entitling the plaintiffs to invoke the Declaratory Judgment Act. P. 306 U. S. 9 . 2. The Tobacco Inspection Act of August 23, 1935, authorizes the Secretary of Agriculture to establish standards of tobacco and to designate those auction markets where tobacco bought and sold moves in interstate or foreign commerce, and it provides, under penalty, that at a market so designated, no tobacco shall be offered for sale at auction until it has been inspected and certified by an authorized representative of the Secretary according to such standards. He cannot designat...


Jan 30 1939

Felt and Tarrant Mfg. Co. Vs. Gallagher

Court: US Supreme Court

Decided on: Jan-30-1939

Felt & Tarrant Mfg. Co. v. Gallagher - 306 U.S. 62 (1939) U.S. Supreme Court Felt & Tarrant Mfg. Co. v. Gallagher, 306 U.S. 62 (1939) Felt & Tarrant Manufacturing Co. v. Gallagher No. 302 Argued December 13, 1938 Decided January 30, 1939 306 U.S. 62 APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF CALIFORNIA Syllabus An Illinois corporation, not qualified to do local business in California, solicited orders for its goods from California purchasers through agents for whom it hired offices in that State and who took the orders subject to the vendor's approval. Goods sold were sent by the vendor from outside of California directly to the purchasers or to the agents for distribution to them. Prices were paid to the vendor directly, in Illinois. Held: that California constitutionally may apply to such nonresident corporation the provision of its Use Tax Act requiring retailers maintaining a place of business in the State, and making sales of tan...


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