Us Supreme Court Court April 1941 Judgments
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United States Vs. Pyne
Court: US Supreme Court
Decided on: Apr-28-1941
United States v. Pyne - 313 U.S. 127 (1941) U.S. Supreme Court United States v. Pyne, 313 U.S. 127 (1941) United States v. Pyne No. 683 Argued April 2, 1941 Decided April 28, 1941 313 U.S. 127 CERTIORARI TO THE COURT OF CLAIMS Syllabus 1. Executors, in caring for securities and investments in order to conserve and protect the estate pending final distribution, are not carrying on business within the meaning of 23(a), 161, and 162 of the Revenue Act of 1934, whatever the size of the estate or the number of those whose services are required in its conservation, and fees paid to an attorney for advice on legal and economic question arising in the course of administration of the estate are not deductible in computing their income tax under that Act. Pp. 313 U. S. 129 , 313 U. S. 132 . Therefore, a finding of the Court of Claims that the executors continued to conserve the decedent's estate as he had when he was himself "a financier and investor" falls short of a finding th...
Mitchell Vs. United States
Court: US Supreme Court
Decided on: Apr-28-1941
Mitchell v. United States - 313 U.S. 80 (1941) U.S. Supreme Court Mitchell v. United States, 313 U.S. 80 (1941) Mitchell v. United States No. 577 Argued March 13, 1941 Decided April 28, 1941 313 U.S. 80 APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF ILLINOIS Syllabus 1. An order of the Interstate Commerce Commission dismissing a complaint against an interstate carrier by an individual, charging unjust and unlawful discrimination in the matter of facilities afforded him as a passenger on an interstate journey, is reviewable, though negative in form. P. 313 U. S. 92 . 2. The right of a colored citizen to complain to the Interstate Commerce Commission of discrimination against him, because of his race, in the matter of facilities afforded on an interstate railroad journey, does not depend upon whether he intends to make a similar journey in the future. P. 313 U. S. 93 . 3. In the case of a passenger, as in the case of a shipper, it is wi...
Helvering Vs. William Flaccus Oak Leather Co.
Court: US Supreme Court
Decided on: Apr-28-1941
Helvering v. William Flaccus Oak Leather Co. - 313 U.S. 247 (1941) U.S. Supreme Court Helvering v. William Flaccus Oak Leather Co., 313 U.S. 247 (1941) Helvering v. William Flaccus Oak Leather Co. No. 627 Argued April 3, 1941 Decided April 28, 1941 313 U.S. 247 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT Syllabus A sum received by a taxpayer as proceeds of insurance on buildings and equipment destroyed by fire (no part of the sum so received having been expended to replace the destroyed property, which, prior to 1935, had been completely depreciated for income tax purposes) held not a gain from the "sale or exchange" of capital assets within the meaning of 117(d) of the Revenue Act of 1934. P. 313 U. S. 249 . 114 F.2d 783, reversed. Certiorari, 312 U.S. 671, to review the reversal of a decision of the Board of Tax Appeals which sustained the Commissioner's determination of a deficiency in income tax. Page 313 U. S. 248 MR. JUSTICE MURPHY delive...
Phelps Dodge Corp. Vs. Nlrb
Court: US Supreme Court
Decided on: Apr-28-1941
Phelps Dodge Corp. v. NLRB - 313 U.S. 177 (1941) U.S. Supreme Court Phelps Dodge Corp. v. NLRB, 313 U.S. 177 (1941) Phelps Dodge Corp. v. NLRB No. 387 Argued March 11, 1941 Decided April 28, 1941 * 313 U.S. 177 CERTIORARI TO THE CIRCUIT COURT OF APPALS FOR THE SECOND CIRCUIT Syllabus 1. Under 8(3) of the National Labor Relations Act, an employer who refuses to hire an applicant for employment solely because of the applicant's affiliation with a labor union is guilty of an unfair labor practice. P. 313 U. S. 182 . 2. When applicants have been unlawfully refused employment solely because of their affiliations with a labor union, 10(c) of the Labor Act empowers the Labor Board to order the employer to undo the discrimination by offering them the opportunity for employment which should not have been denied them. P. 313 U. S. 187 . 3. In this the Act does not violate the Fifth Amendment. P. 313 U. S. 187 . 4. In 10(c) of the Labor Act, empowering the Labor Board to ...
Skiriotes Vs. Florida
Court: US Supreme Court
Decided on: Apr-28-1941
Skiriotes v. Florida - 313 U.S. 69 (1941) U.S. Supreme Court Skiriotes v. Florida, 313 U.S. 69 (1941) Skiriotes v. Florida No. 658 Argued March 14, 1941 Decided April 28, 1941 313 U.S. 69 APPEAL FROM THE SUPREME COURT OF FLORIDA Syllabus 1. A State has power to govern the conduct of its citizens upon the high sea with respect to matters in which the State has a legitimate interest and where there is no conflict with Acts of Congress. P. 313 U. S. 77 . 2. The Florida statute forbidding the use of diving equipment for the purpose of "taking commercial sponges from the Gulf of Mexico, or the Straits of Florida or other waters within the territorial limits of the Florida" is not in conflict with an Act of Congress which prohibits taking, in those waters, outside of state territorial limits, sponges of less than a particular size. P. 313 U. S. 74 . 3. The Florida regulation is within the competency of the State, regardless of the question of territorial limits, when applied...
City Bank Farmers Trust Co. Vs. Helvering
Court: US Supreme Court
Decided on: Apr-28-1941
City Bank Farmers Trust Co. v. Helvering - 313 U.S. 121 (1941) U.S. Supreme Court City Bank Farmers Trust Co. v. Helvering, 313 U.S. 121 (1941) City Bank Farmers Trust Co. v. Helvering Nos. 408 and 409 Argued April 1, 1941 Decided April 28, 1941 313 U.S. 121 ON WRITS OF CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus The administration of a trust by a testamentary trustee whose duties and activities are confined to holding and safeguarding a fund of stocks and bonds, collecting income, making safe investments and reinvestments, distributing income to beneficiaries, keeping accounts, preparing and filing income tax returns, etc., is not a "carrying on business" within 23(a) of the Revenue Act of 1928. Hence, the commissions allowed and paid the trustee are not deductible under that section as expenses of carrying on a business. In computing the taxable income, the trust is subject to the same rules as an individual, Revenue Act, 1928, 161-162. H...
Pittsburgh Plate Glass Co. Vs. Labor Board
Court: US Supreme Court
Decided on: Apr-28-1941
Pittsburgh Plate Glass Co. v. Labor Board - 313 U.S. 146 (1941) U.S. Supreme Court Pittsburgh Plate Glass Co. v. Labor Board, 313 U.S. 146 (1941) Pittsburgh Plate Glass Co. v. National Labor Relations Board No. 521 Argued March 7, 10, 1941 Decided April 28, 1941 * 313 U.S. 146 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT Syllabus 1. A ruling of the National Labor Relations Board determining an appropriate unit for collective bargaining is not directly reviewable, but is subject to challenge when a complaint of unfair practices is based upon it. P. 313 U. S. 154 . 2. An order of the National Labor Relations Board requiring an employer to cease and desist from recognizing or dealing with a union as a labor organization, entered on stipulation of the employer, without hearing, in a proceeding charging violations of 8(1) and (2) of the National Labor Relations Act to which the union was not a party, is binding upon the employer, but leaves the union's ...
Olsen Vs. Nebraska
Court: US Supreme Court
Decided on: Apr-28-1941
Olsen v. Nebraska - 313 U.S. 236 (1941) U.S. Supreme Court Olsen v. Nebraska, 313 U.S. 236 (1941) Olsen v. Nebraska No. 671 Argued April 8, 9, 1941 Decided April 28, 1941 313 U.S. 236 CERTIORARI TO THE SUPREME COURT OF NEBRASKA Syllabus 1. A Nebraska statute limiting the amount of the fee which may be charged by private employment agencies to ten percent of the first month's salary or wages of the person for whom employment was obtained held consistent with due process of law. Ribnik v. McBride, 277 U. S. 350 , overruled. P. 313 U. S. 243 . 2. The wisdom, need, and appropriateness of this legislation are for the State to determine. P. 313 U. S. 246 . 138 Neb. 574, 293 N.W. 393, reversed. Certiorari, 312 U.S. 673, to review a judgment for a peremptory writ of mandamus requiring the Secretary of Labor of the Nebraska to issue licenses for the operation of private employment agencies. The above-named association was the original relator. A number of other employment...
Department of Treasury Vs. Wood Preserving Corp.
Court: US Supreme Court
Decided on: Apr-28-1941
Department of Treasury v. Wood Preserving Corp. - 313 U.S. 62 (1941) U.S. Supreme Court Department of Treasury v. Wood Preserving Corp., 313 U.S. 62 (1941) Department of Treasury of Indiana v. Wood Preserving Corporation No. 654 Argued April 1, 1941 Decided April 28, 1941 313 U.S. 62 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT Syllabus 1. A State may tax the gross receipts derived by a foreign corporation from goods bought and sold by it within the State. Adams Manufacturing Co. v. Storen, 304 U. S. 307 , distinguished. P. 313 U. S. 66 . 2. A foreign corporation cannot escape such a tax by arranging to have the proceeds of its intrastate transactions paid to it in another State. P. 313 U. S. 67 . 3. A Delaware corporation, respondent in this case, arranged by telephone from its Ohio office with Indiana producers for delivery of railroad ties in Indiana at a loading point on the line of a railroad company with which it had contracted both to s...
California Vs. Thompson
Court: US Supreme Court
Decided on: Apr-28-1941
California v. Thompson - 313 U.S. 109 (1941) U.S. Supreme Court California v. Thompson, 313 U.S. 109 (1941) California v. Thompson No. 687 Argued April 3, 1941 Decided April 28, 1941 313 U.S. 109 CERTIORARI TO THE APPELLATE DEPARTMENT OF THE SUPERIOR COURT, LOS ANGELES COUNTY, CALIFORNIA Syllabus 1. The Commerce Clause did not wholly withdraw from the States the power to regulate matters of local concern with respect to which Congress has not exercised its power, even though the regulation affects interstate commerce. P. 313 U. S. 113 . 2. The federal Motor Carrier Act of 1935 does not include the regulation of casual or occasional interstate transportation of passengers by persons not engaged in such transportation as a regular occupation or business, 303(b)(9). P. 313 U. S. 112 . 3. A California statute requires every "transportation agent," defined as one who sells or offers to sell or negotiate for transportation on the public highways of the State, to obtain a l...
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