Us Supreme Court Court December 1939 Judgments
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Griffiths Vs. Commissioner
Court: US Supreme Court
Decided on: Dec-18-1939
Griffiths v. Commissioner - 308 U.S. 355 (1939) U.S. Supreme Court Griffiths v. Commissioner, 308 U.S. 355 (1939) Griffiths v. Commissioner of Internal Revenue No. 49 Argued December 5, 1939 Decided December 18, 1939 308 U.S. 355 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT Syllabus A taxpayer cannot escape or postpone the income tax on the profit derived from a sale of his stock by interposing as vendor in the transaction a corporation formed for the purpose and wholly controlled by himself, which, in form, receives from him a conveyance of the shares, transfers them to the purchaser, receives the purchaser's money, and agrees to pay it over to the taxpayer in annual installments. P. 308 U. S. 357 . 103 F.2d 110 affirmed. Certiorari, post, p. 531, to review a decision which reversed an order of the Board of Tax Appeals, 37 B.T.A. 314, overruling a deficiency income tax assessment. MR. JUSTICE FRANKFURTER delivered the opinion of the Court. The...
Board of Comm'rs of Jackson County Vs. United States
Court: US Supreme Court
Decided on: Dec-18-1939
Board of Comm'rs of Jackson County v. United States - 308 U.S. 343 (1939) U.S. Supreme Court Board of Comm'rs of Jackson County v. United States, 308 U.S. 343 (1939) Board of Comm'rs of Jackson County, Kansas v. United States No. 14 Argued October 16, 1939 Decided December 18, 1939 308 U.S. 343 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE TENTH CIRCUIT Syllabus An Indian allotment was by treaty stipulation and provisions of a trust patent, issued under the General Allotment Act, exempt from taxation so long as the United States should hold it in trust. Over the Indian's objection, the Secretary of the Interior issued to the Indian a patent in fee simple, which later, after long and unexcused delay, he canceled, by authority of an Act of Congress. In the meantime the fee patent had been registered in the county, and the county authorities, in reliance upon it, had collected taxes upon the land. Thereafter, the United States, in an action on behalf of the Indian, recover...
Hellis Vs. Ward
Court: US Supreme Court
Decided on: Dec-18-1939
Hellis v. Ward - 308 U.S. 365 (1939) U.S. Supreme Court Hellis v. Ward, 308 U.S. 365 (1939) Hellis v. Ward No. 68 Argued December 6, 1939 Decided December 18, 1939 308 U.S. 365 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT Syllabus 1. In a suit in equity for specific performance of a contract to purchase an oil lease, the issue was whether a greater sum than had been paid was due, and the decisive question was whether a particular well would produce 3,000 barrels of oil per day. An umpire's report, based on tests made in accordance with the contract, and admitted in evidence without objection, showed that the well would not produce that quantity of oil through a 3/8 inch choke, but would produce in excess of that quantity on open flow. Interpreting the contract to mean that the test was as to the quantity the well would produce through a 3/8 inch choke, the District Court gave judgment for the defendant. The Circuit Court of Appeals, interpreting the cont...
Buckstaff Bath House Co. Vs. Mckinley
Court: US Supreme Court
Decided on: Dec-18-1939
Buckstaff Bath House Co. v. McKinley - 308 U.S. 358 (1939) U.S. Supreme Court Buckstaff Bath House Co. v. McKinley, 308 U.S. 358 (1939) Buckstaff Bath House Co. v. McKinley No. 201 Submitted December 4, 1939 Decided December 18, 1939 308 U.S. 358 CERTIORARI TO THE SUPREME COURT OF ARKANSAS Syllabus An Arkansas corporation, organized for profit and having its only place of business within the Government Reservation known as Hot Springs National Park, maintained and operated, under a long-term lease from the Secretary of the Interior, a bath house which it erected and equipped. The operation and use of the bath house facilities were subject to regulations promulgated by the Department of the Interior. The corporation had more than eight persons in its employ. Held: 1. The corporation was not an "instrumentality of the United States" within the meaning of the federal Social Security Act, Page 308 U. S. 359 and was not, under 907, exempt from the tax imposed by that Act. P....
Nardone Vs. United States
Court: US Supreme Court
Decided on: Dec-11-1939
Nardone v. United States - 308 U.S. 338 (1939) U.S. Supreme Court Nardone v. United States, 308 U.S. 338 (1939) Nardone v. United States No. 240 Argued November 14, 1939 Decided December 11, 1939 308 U.S. 338 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. In a prosecution in a federal court, evidence procured by tapping wires in violation of the Communications Act of 1934 is inadmissible. This applies not only to the intercepted conversations themselves, but also, by implication, to evidence procured through the use of knowledge gained from such conversations. P. 308 U. S. 339 . 2. The burden is on the accused in the first instance to prove to the trial court's satisfaction that wiretapping was unlawfully employed. P. 308 U. S. 341 . 3. Once that is established, the trial judge must give opportunity to the accused to prove that a substantial portion of the case against him was the result of the illicit wiretapping. Id. 4. Claims that t...
Ford Motor Co. Vs. Beauchamp
Court: US Supreme Court
Decided on: Dec-11-1939
Ford Motor Co. v. Beauchamp - 308 U.S. 331 (1939) U.S. Supreme Court Ford Motor Co. v. Beauchamp, 308 U.S. 331 (1939) Ford Motor Co. v. Beauchamp, 308 U.S. 331 (1939) No. 17 Argued October 16, 17, 1939 Decided December 11, 1939 308 U.S. 331 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT Syllabus A state corporate franchise tax on the privilege of doing local business, measured by a charge upon such proportion of the outstanding capital stock, surplus, and undivided profits of the corporation, plus its long-term obligations, as the gross receipts from its local business bear to the gross receipts of its entire business, held constitutional. P. 308 U. S. 334 . The gross receipts from the local business for the year in question were approximately $34,000,000; the total gross receipts about $888,000,000; the ratio of local to total receipts, 3.85 percent; the total taxable capital $600,000,000; the value of local assets about $3,000,000, while the value o...
Weiss Vs. United States
Court: US Supreme Court
Decided on: Dec-11-1939
Weiss v. United States - 308 U.S. 321 (1939) U.S. Supreme Court Weiss v. United States, 308 U.S. 321 (1939) Weiss v. United States No. 42 Argued November 13, 14, 1939 Decided December 11, 1939 308 U.S. 321 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. The provision of 605 of the Communications Act of 1934, that "no person not being authorized by the sender shall intercept any communication and divulge or publish the existence, contents, substance, purport, effect, or meaning of such intercepted communication to any person," applies to intrastate as well as to interstate and foreign communications (over wires used for both kinds), and bars admission in trials in the federal courts of evidence obtained by interception of such intrastate telephone communications. P. 308 U. S. 329 . 2. As Congress has power, when necessary for the protection of interstate commerce, to regulate intrastate transactions, there is no constitutional requirement ...
United States Vs. Sponenbarger
Court: US Supreme Court
Decided on: Dec-04-1939
United States v. Sponenbarger - 308 U.S. 256 (1939) U.S. Supreme Court United States v. Sponenbarger, 308 U.S. 256 (1939) United States v. Sponenbarger No. 72 Argued November 7, 8, 1939 Decided December 4, 1939 308 U.S. 256 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT Syllabus An owner of land within the area of the Boeuf Floodway, part of a diversion project embraced in the comprehensive plan of flood control adopted by the Mississippi River Flood Control Act of 1928, brought suit against the United States under the Tucker Act, alleging that the Flood Control Act and operations contemplated by and carried on pursuant to it involved damage to the land and a taking of it for public use. A right to just compensation under the Fifth Amendment and a right of recovery under the Flood Control Act itself were asserted. The owner's use and possession of the land had not been interfered with; there had been no flooding of the land since the passage of the Act, a...
Cities Service Oil Co. Vs. Dunlap
Court: US Supreme Court
Decided on: Dec-04-1939
Cities Service Oil Co. v. Dunlap - 308 U.S. 208 (1939) U.S. Supreme Court Cities Service Oil Co. v. Dunlap, 308 U.S. 208 (1939) Cities Service Oil Co. v. Dunlap No. 28 Argued November 8, 9, 1939 Decided December 4, 1939 308 U.S. 208 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT Syllabus A local rule of law, established by decisions of the state court, which, on an issue of bona fide purchase without notice for value, rests the burden of proof upon him who attacks the legal title and asserts a superior equity, must be followed by the federal court in a suit to quiet title brought by the legal owner of record. P. 308 U. S. 210 . This is not a matter of practice in courts of equity, but a matter of substantial right -- a valuable assurance in favor of the legal title. 100 F.2d 294; 101 id. 314, reversed. Certiorari, 307 U.S. 617, to review the affirmance of a decree of the District Court in favor of the respondents in a suit by the petitioner to qui...
Pepper Vs. Litton
Court: US Supreme Court
Decided on: Dec-04-1939
Pepper v. Litton - 308 U.S. 295 (1939) U.S. Supreme Court Pepper v. Litton, 308 U.S. 295 (1939) Pepper v. Litton No. 39 Argued November 9, 10, 1939 Decided December 4, 1939 308 U.S. 295 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FOURTH CIRCUIT Syllabus 1. The overruling by a state court of a motion made by the trustee of a bankrupt corporation to set aside a judgment against the corporation, where such motion was based exclusively upon the ground that the state practice governing confession of judgments was not followed in obtaining the judgment, and upon the ground that the agent purporting to act for the corporation in the matter was not authorized, does not bar the trustee, acting in the bankruptcy court on behalf of other creditors, from attacking the validity or priority of the claim underlying the judgment, matters which were not in issue and could not have been decided in the state court proceeding. P. 308 U. S. 302 . 2. Courts of bankruptcy, in passing up...
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