Us Supreme Court Court March 1941 Judgments
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United States Vs. Cooper Corp.
Court: US Supreme Court
Decided on: Mar-31-1941
United States v. Cooper Corp. - 312 U.S. 600 (1941) U.S. Supreme Court United States v. Cooper Corp., 312 U.S. 600 (1941) United States v. Cooper Corporation No. 484 Argued March 6, 1941 Decided March 31, 1941 312 U.S. 600 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. While the United States is a juristic person in the sense that it can sue upon its contracts or in vindication of its property rights, the term "person" does not include the sovereign in common usage nor, ordinarily, when employed in statutes. P. 312 U. S. 604 . 2. The Sherman Antitrust Act, in creating new rights and remedies, allowed two classes of actions -- those made available only to the Government and a right of action for treble damages granted to redress private injury. P. 312 U. S. 608 . 3. Section 7 of the Act, granting the right of action for treble damages, to "any person" injured in his business or property by "any other person or corporation" by reason of an...
Helvering Vs. Estate of Enright
Court: US Supreme Court
Decided on: Mar-31-1941
Helvering v. Estate of Enright - 312 U.S. 636 (1941) U.S. Supreme Court Helvering v. Estate of Enright, 312 U.S. 636 (1941) Helvering v. Estate of Enright No. 436 Argued March 4, 1941 Decided March 31, 1941 312 U.S. 636 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT Syllabus Section 42 of the Revenue Act of 1934 permits the inclusion, as accruable items, in a decedent's gross income for the period ending with his death, of his share of the profits earned, but not yet received, by a partnership, although both the decedent and his firm kept their accounts and made their income tax reports on a calendar year cash receipts and disbursements basis. P. 312 U. S. 640 . So held of a deceased member of a law firm in respect of his share of the earned portion of the estimated receipts from the unfinished business of the firm, valued as of the date of his death. 112 F.2d 919, reversed. Certiorari, 311 U.S. 638, to review the reversal of a decision of the Board...
Labor Board Vs. White Swan Co.
Court: US Supreme Court
Decided on: Mar-31-1941
Labor Board v. White Swan Co. - 313 U.S. 23 (1941) U.S. Supreme Court Labor Board v. White Swan Co., 313 U.S. 23 (1941) Labor Board v. White Swan Co. No. 529 Argued March 10, 1941 Decided March 31, 1941 313 U.S. 23 CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE FOURTH CIRCUIT Syllabus 1. Questions certified by the Circuit Court of Appeals in this case, involving the validity of an order of the National Labor Relations Board which required a company, engaged in the operation of a laundry and dry cleaning business located in a city on a state line, to cease and desist from certain unfair labor practices and to offer employment with back pay to certain employees found to have been discharged because of union affiliation and activities, held defective because of "objectionable generality," since the questions do not reflect the precise conclusions of the Board and the precise findings on which those conclusions were based, and also because, even if they did reflect tho...
United States Vs. Chicago, M. and St.P. and P. R. Co.
Court: US Supreme Court
Decided on: Mar-31-1941
United States v. Chicago, M. & St.P. & P. R. Co. - 312 U.S. 592 (1941) U.S. Supreme Court United States v. Chicago, M. & St.P. & P. R. Co., 312 U.S. 592 (1941) United States v. Chicago, Milwaukee, St. Paul & Pacific Railroad Co. No. 535 Argued March 10, 11, 1941 Decided March 31, 1941 312 U.S. 592 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT Syllabus 1. A railroad company whose road traverses an embankment built up from low water mark in the bed of a navigable stream to a level above that of ordinary high water is not entitled, under the Fifth Amendment, to claim compensation from the United States for additional cost of protecting the embankment necessitated by the action of the Government in raising the water level above natural high water mark, by means of a dam for the purpose of improving navigation. So held although the embankment was remote from the natural channel and from the course of navigation through the pool formed by the dam, and did no...
Moore Vs. Illinois Central R. Co.
Court: US Supreme Court
Decided on: Mar-31-1941
Moore v. Illinois Central R. Co. - 312 U.S. 630 (1941) U.S. Supreme Court Moore v. Illinois Central R. Co., 312 U.S. 630 (1941) Moore v. Illinois Central Railroad Co. No. 550 Argued March 12, 1941 Decided March 31, 1941 312 U.S. 630 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT Syllabus 1. A ruling by the state supreme court made on review of the first trial of an action on contract and determining the applicable state statute of limitations must be followed by the federal courts on a second trial, after removal, in the absence of any intervening change by legislation or by ruling of the state supreme court. P. 312 U. S. 633 . Page 312 U. S. 631 2. Although a state supreme courts consider itself free, on a second trial, to reconsider and overrule interpretations of state law made on the first review, the Circuit Court of Appeals, upon review following a second trial, after removal, is nevertheless bound by the state court's interpretations. P. 312 U....
Helvering Vs. Campbell
Court: US Supreme Court
Decided on: Mar-31-1941
Helvering v. Campbell - 313 U.S. 15 (1941) U.S. Supreme Court Helvering v. Campbell, 313 U.S. 15 (1941) Helvering v. Campbell No. 473 Argued March 6, 1941 Decided March 31, 1941 * 313 U.S. 15 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. Under 113(a)(5) of the Revenue Acts of 1928 and 1932, the basis for ascertaining gain or loss from the sale of property which had been delivered to the taxpayer by testamentary trustees is, in respect to securities owned by the decedent at death and securities Page 313 U. S. 16 purchased by the executor, their value when delivered by the executors to the trustees; and, in respect to securities purchased by the trustees, their cost to the trustees. P. 313 U. S. 19 . 2. For the purpose of determining whether property delivered to a taxpayer by testamentary trustees was "capital assets" within the capital gain and losses provisions of the Revenue Act of 1928, the period for which the taxpayer has "held" p...
Public Service Comm'n Vs. Brashear Freight Lines, Inc.
Court: US Supreme Court
Decided on: Mar-31-1941
Public Service Comm'n v. Brashear Freight Lines, Inc. - 312 U.S. 621 (1941) U.S. Supreme Court Public Service Comm'n v. Brashear Freight Lines, Inc., 312 U.S. 621 (1941) Public Service Commission of Missouri v. Brashear Freight Lines, Inc. No. 549 Argued March 10, 1941 Decided March 31, 1941 312 U.S. 621 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT Syllabus 1. A motion to assess damages in a case under Jud.Code 266 in which an injunction has been dissolved and the bill dismissed should be determined by the District Court in the exercise of its ordinary jurisdiction, without participation by the two additional judges. P. 312 U. S. 625 . 2. A judgment of the District Court dismissing a motion to assess damages in a case decided by the court of three judges (Jud.Code 266) is not invalidated by the fact that the two additional judges took part in its consideration, and, though not appealable directly to this Court, it is reviewable by the Circuit Court...
Harrison Vs. Schaffner
Court: US Supreme Court
Decided on: Mar-31-1941
Harrison v. Schaffner - 312 U.S. 579 (1941) U.S. Supreme Court Harrison v. Schaffner, 312 U.S. 579 (1941) Harrison v. Schaffner No. 437 Argued March 4, 1941 Decided March 31, 1941 312 U.S. 579 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT Syllabus The life beneficiary of a trust assigned to her children specified amounts in dollars from the income of the trust for the year following the assignment. Held, that the amount assigned, which was paid by the trustees to the assignees, was taxable as income to the assignor. Revenue Act, 1928, 22(a), 161(a), 162(b). P. 312 U. S. 582 . 113 F.2d 449, reversed. Certiorari, 311 U.S. 638, to review the affirmance of a judgment for the above-named respondent in a suit to recover money exacted as taxes. MR. JUSTICE STONE delivered the opinion of the Court. In December, 1929, respondent, the life beneficiary of a testamentary trust, "assigned" to certain of her children specified amounts in dollars from the inc...
Hort Vs. Commissioner
Court: US Supreme Court
Decided on: Mar-31-1941
Hort v. Commissioner - 313 U.S. 28 (1941) U.S. Supreme Court Hort v. Commissioner, 313 U.S. 28 (1941) Hort v. Commissioner No. 517 Argued March 7, 1941 Decided March 31, 1941 313 U.S. 28 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. An amount received by a lessor in consideration of the cancellation of a lease of real estate is income taxable to him under 22(a) of the Revenue Act of 1932, and must be reported as gross income in its entirety. P. 313 U. S. 30 . 2. Although the amount so received be less than the difference between the present value of the unmatured rental payments and the fair rental value of the property for the unexpired period of the lease, there is no loss deductible under 23(e) of the Act. P. 313 U. S. 32 . 3. Even though the lease be regarded as "property," the consideration received for its cancellation is not, for the purposes of the Revenue Act of 1932, a return of capital. P. 313 U. S. 31 . 112 F.2d 167 aff...
Maguire Vs. Commissioner
Court: US Supreme Court
Decided on: Mar-31-1941
Maguire v. Commissioner - 313 U.S. 1 (1941) U.S. Supreme Court Maguire v. Commissioner, 313 U.S. 1 (1941) Maguire v. Commissioner No. 346 Argued March 5, 6, 1941 Decided March 31, 1941 313 U.S. 1 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT Syllabus 1. Under the Revenue Act of 1928, the basis for ascertaining gain or loss from the sale of personalty which had been delivered to the taxpayer by testamentary trustees is -- (1) In the case of personalty which the decedent owned, its value at the time when it was received by the trustees from the executors. P. 313 U. S. 3 . (a) This conclusion is supported by the legislative history of the applicable provision of 113(a)(5) of the Act. P. 313 U. S. 5 . (b) Under 113(a)(5), which provides that the basis for ascertaining gain or loss from the sale of property acquired by general bequest shall be the value at the time of the "distribution to the taxpayer," the time of "distribution to the taxpayer" in ...
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