Us Supreme Court Court November 1940 Judgments
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Smith Vs. Texas
Court: US Supreme Court
Decided on: Nov-25-1940
Smith v. Texas - 311 U.S. 128 (1940) U.S. Supreme Court Smith v. Texas, 311 U.S. 128 (1940) Smith v. Texas No. 33 Argued November 14, 1940 Decided November 25, 1940 311 U.S. 128 CERTIORARI TO THE COURT OF CRIMINAL APPEALS OF TEXAS Syllabus 1. The conviction of a Negro upon an indictment returned by the grand jury of a county in which, at the time of such return and long prior thereto, Negroes were intentionally and systematically excluded from grand jury service, solely on account of their race and color, denies to him the equal protection of the laws, in violation of the Fourteenth Amendment of the Federal Constitution. P. 311 U. S. 132 . 2. Upon review of a state court decision wherein a claim of a right under the Federal Constitution was denied, this Court will examine and appraise for itself the evidence relating to such right. P. 311 U. S. 130 . 3. The evidence in this case sustains the claim of racial discrimination in the selection of the grand jury by which the...
Helvering Vs. Eubank
Court: US Supreme Court
Decided on: Nov-25-1940
Helvering v. Eubank - 311 U.S. 122 (1940) U.S. Supreme Court Helvering v. Eubank, 311 U.S. 122 (1940) Helvering v. Eubank No. 205 Argued October 25, 1940 Decided November 25, 1940 311 U.S. 122 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus Renewal commissions paid in 1933 by insurance companies to the assignee of an agent, pursuant to assignments made by the agent, in 1924 and 1928, of such commissions as should become payable to him for services which had been rendered in writing policies of insurance under agency contracts, held, under 22 of the Revenue Act of 1932, income taxable in 1933 to the assignor. Following Helvering v. Horst, ante, p. 311 U. S. 112 . P. 311 U. S. 124 . 110 F.2d 737 reversed. Certiorari, post, p. 630, to review the reversal of an order of the Board of Tax Appeals, 39 B.T.A. 583, sustaining a determination of a deficiency in income tax. Page 311 U. S. 124 MR. JUSTICE STONE delivered the opinion of the Cour...
American United Mut. Life Ins. Co. Vs. Avon Park
Court: US Supreme Court
Decided on: Nov-25-1940
American United Mut. Life Ins. Co. v. Avon Park - 311 U.S. 138 (1940) U.S. Supreme Court American United Mut. Life Ins. Co. v. Avon Park, 311 U.S. 138 (1940) American United Mutual Life Insurance Co. v. City of Avon Park, Florida No. 31 Argued November 12, 1940 Decided November 25, 1940 311 U.S. 138 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT Syllabus 1. A plan for the composition of the debts of a municipality under Chapter IX of the Bankruptcy Act comprised a refunding plan whereby the municipality's fiscal agent (a private corporation) would defray the expenses incident to the refunding and would be reimbursed therefor and compensated for its services by an assessment of participating bondholders. A stated charge was to be made for each $1000 bond, but the charge would be less if the bondholder should sell to the fiscal agent accrued interest coupons at a third of their face value. The fiscal agent solicited acceptances of the plan, and acceptances ...
Fcc Vs. Columbia Broadcasting System
Court: US Supreme Court
Decided on: Nov-25-1940
FCC v. Columbia Broadcasting System - 311 U.S. 132 (1940) U.S. Supreme Court FCC v. Columbia Broadcasting System, 311 U.S. 132 (1940) Federal Communications Commission v. Columbia Broadcasting System of California, Inc. No. 39 Argued November 15, 1940 Decided November 25, 1940 * 311 U.S. 132 CERTIORARI TO THE COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA Syllabus 1. Section 402(b) of the Communications Act of 1934, as amended, does not authorize an appeal to the Court of Appeals for the District of Columbia from an order of the Federal Communications Commission denying an application under 310(b) for consent to the transfer of a radio station license. P. 311 U. S. 134 . Page 311 U. S. 133 2. Such an order is not one refusing an "application for a radio station license," within the meaning of 402(a) or 402(b)(1). P. 311 U. S. 136 . 3. Implied adoption of a judicial construction upon the reenactment of a statute is merely one factor in the total effort to give fai...
Helvering Vs. Horst
Court: US Supreme Court
Decided on: Nov-25-1940
Helvering v. Horst - 311 U.S. 112 (1940) U.S. Supreme Court Helvering v. Horst, 311 U.S. 112 (1940) Helvering v. Horst No. 27 Argued October 25, 1940 Decided November 25, 1940 311 U.S. 112 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. Where, in 1934 and 1935, an owner of negotiable bonds, who reported income on the cash receipts basis, detached from the bonds negotiable interest coupons before their due date and delivered them as a gift to his son, who, in the same year, collected them at maturity, held that, under 22 of the Revenue Act of 1934, and in the year that the interest payments were made, there was a realization of income, in the amount of such payments, taxable to the donor. P. 311 U. S. 117 . 2. The dominant purpose of the income tax laws is the taxation of income to those who earn or otherwise create the right to receive it and who enjoy the benefit of it when paid. P. 311 U. S. 119 . 3. The tax laid by the 1934 Revenue ...
Milk Wagon Drivers' Union Vs. Lake Valley Co.
Court: US Supreme Court
Decided on: Nov-18-1940
Milk Wagon Drivers' Union v. Lake Valley Co. - 311 U.S. 91 (1940) U.S. Supreme Court Milk Wagon Drivers' Union v. Lake Valley Co., 311 U.S. 91 (1940) Milk Wagon Drivers' Union v. Lake Valley Farm Products, Inc. No. 20 Argued October 21, 22, 1940 Decided November 18, 1940 311 U.S. 91 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT Syllabus A union of milk-wagon drivers, employed by local dairies in delivering milk, mainly from door to door to retail customers, picketed a large number of retail stores which sold at cut prices on the cash-and-carry plan, milk bought at wholesale from individuals, called "vendors," who delivered it by their own trucks from supplies bought from other dairies under an arrangement whereby the milk that they did not sell was taken back at full purchase price by the dairies that supplied it. This "vendor system" had made inroads on the business of union dairies, and affected unfavorably the wages and employment of members of the d...
Wilson and Co., Inc. Vs. United States
Court: US Supreme Court
Decided on: Nov-18-1940
Wilson & Co., Inc. v. United States - 311 U.S. 104 (1940) U.S. Supreme Court Wilson & Co., Inc. v. United States, 311 U.S. 104 (1940) Wilson & Co., Inc. v. United States No. 23 Argued October 22, 23, 1940 Decided November 18, 1940 * 311 U.S. 104 CERTIORARI TO THE COURT OF CLAIMS Syllabus 1. Claims to refunds by exporters of products upon which processing or floor stock taxes had been paid under the Agricultural Adjustment Act held governed by 601(a) of the Revenue Act of 1936 (which reenacted 17(a) of the Agricultural Adjustment Act), where claimants disavow any attempt to proceed under Title VII of the Act. P. 311 U. S. 105 . 2. Where, in the case of a claim for refund governed by 601(a) of the Revenue Act of 1936, the record does not show the ground of denial by the Commissioner of Internal Revenue, the Court of Claims is without jurisdiction to review the Commissioner's determination. Revenue Act of 1936, 601(e). P. 311 U. S. 106 . 90 Ct.Cls. 131; 30 F.Supp. ...
West Vs. American Tel. and Tel. Co.
Court: US Supreme Court
Decided on: Nov-13-1940
West v. American Tel. & Tel. Co. - 311 U.S. 223 (1940) U.S. Supreme Court West v. American Tel. & Tel. Co., 311 U.S. 223 (1940) West v. American Telephone & Telegraph Co. Nos. 44 and 45 Argued November 13, 1940 Decided December 9 1940 311 U.S. 223 ON WRITS OF CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SIXTH CIRCUIT Syllabus 1. In a suit in a federal court for equitable relief in protection of legal rights growing out of an unlawful transfer of stock by a corporation, the state laws defining those rights are the rules of decision. P. 311 U. S. 236 . 2. A rule announced and applied by state courts as the law of the State, though not passed on by the highest state court, may not be rejected by a federal court because it thinks that the rule is unsound in principle or that another is preferable. P. 311 U. S. 236 . Page 311 U. S. 224 3. In deciding local questions it is the duty of the federal court to ascertain from all available data what the state law is and ap...
West India Oil Co. Vs. Domenech
Court: US Supreme Court
Decided on: Nov-12-1940
West India Oil Co. v. Domenech - 311 U.S. 20 (1940) U.S. Supreme Court West India Oil Co. v. Domenech, 311 U.S. 20 (1940) West India Oil Co. (Puerto Rico) v. Domenech No. 26 Argued October 23, 24, 1940 Decided November 12, 1940 311 U.S. 20 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIRST CIRCUIT Syllabus 1. Section 3 of the Organic Act of Puerto Rico, as amended by the Act of March 4, 1927, authorizing the insular legislature to levy internal revenue taxes as soon as the articles to be taxes are manufactured, sold, used, or "brought into the Island," gives the consent of Congress to a nondiscriminatory sales tax so far as it is laid on the delivery, in consummation of sales, of fuel oil imported in bond and withdrawn, duty free (pursuant to the Tariff Act of 1930 and the Revenue Act of 1932), for delivery to vessels in Puerto Rican ports for use as fuel upon their voyages to ports of the United States or foreign countries. McGoldrick v. Gulf Oil Corp., 309 U. S. 4...
Crane-johnson Co. Vs. Helvering
Court: US Supreme Court
Decided on: Nov-12-1940
Crane-Johnson Co. v. Helvering - 311 U.S. 54 (1940) U.S. Supreme Court Crane-Johnson Co. v. Helvering, 311 U.S. 54 (1940) Crane-Johnson Company v. Helvering No. 8 Argued October 23, 1940 Decided November 12, 1940 311 U.S. 54 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT Syllabus Decided on the authority of Helvering v. Northwest Steel Rolling Mills, ante p. 311 U. S. 46 . 105 F.2d 740 affirmed. Certiorari, 309 U.S. 692, to review the affirmance of a decision of the Board of Tax Appeals, 38 B.T.A. 1355, which sustained the Commissioner's determination of a tax deficiency. MR. JUSTICE BLACK delivered the opinion of the Court. Because of a previously existing deficit, petitioner corporation was prohibited by state law [ Footnote 1 ] from distributing as dividends its profits earned in 1936. Notwithstanding this state prohibition, the Commissioner held respondent liable under the 1936 Revenue Act [ Footnote 2 ] for surtax on undistributed profits...