Us Supreme Court Court November 1944 Judgments
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Commissioner Vs. Harmon
Court: US Supreme Court
Decided on: Nov-20-1944
Commissioner v. Harmon - 323 U.S. 44 (1944) U.S. Supreme Court Commissioner v. Harmon, 323 U.S. 44 (1944) Commissioner of Internal Revenue v. Harmon No. 33 Argued October 18, 19, 1944 Decided November 20, 1944 323 U.S. 44 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE TENTH CIRCUIT Syllabus Husband and wife who elect to have the optional Oklahoma community property law apply to them are not entitled thereafter to divide the community income equally between them for purposes of federal income tax. Poe v. Seaborn, 282 U. S. 101 , distinguished. P. 323 U. S. 45 . 139 F.2d 211 reversed. Certiorari, 321 U.S. 760, to review the affirmance of a decision of the Tax Court, 1 T.C. 40, which reversed the Commissioner's determination of a deficiency in income tax. MR. JUSTICE ROBERTS delivered the opinion of the Court. The question posed by this case is whether, upon a state's adoption of an optional community property law, a husband and wife who elect to come under that l...
Mcdonald Vs. Commissioner
Court: US Supreme Court
Decided on: Nov-20-1944
McDonald v. Commissioner - 323 U.S. 57 (1944) U.S. Supreme Court McDonald v. Commissioner, 323 U.S. 57 (1944) McDonald v. Commissioner of Internal Revenue No. 36 Argued October 20, 1944 Decided November 20, 1944 323 U.S. 57 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT Syllabus The judgment of the Circuit Court of Appeals affirming a decision of the Tax Court disallowing, in computing petitioner's income tax for 1939, a deduction of campaign expenses -- including an "assessment" by the political party of which he was a candidate -- incurred in contesting unsuccessfully an election for a judgeship which he had been holding temporarily by appointment, is affirmed. Opinion of FRANKFURTER, J., in which STONE, C.J., and ROBERTS and JACKSON, JJ., concur: 1. Petitioner's campaign expenses were not deductible (1) under 23(a)(1)(A) of the Internal Revenue Code as expenses incurred in "carrying on any trade or business;" (2) under 23(e)(2) as a loss incurred in...
Sage Stores Co. Vs. Kansas
Court: US Supreme Court
Decided on: Nov-06-1944
Sage Stores Co. v. Kansas - 323 U.S. 32 (1944) U.S. Supreme Court Sage Stores Co. v. Kansas, 323 U.S. 32 (1944) Sage Stores Co. v. Kansas ex rel. Mitchell No. 34 Argued October 17, 1944 Decided November 6, 1944 323 U.S. 32 CERTIORARI TO THE SUPREME COURT OF KANSAS Syllabus A statute of Kansas forbids the sale or keeping for sale of milk "to which has been added any fat or oil other than milk fat." One of the purposes of the legislation was prevention of fraud and deception in the sale of such compounds. Held: 1. The statute does not violate the equal protection clause of the Fourteenth Amendment. P. 323 U. S. 34 . The statute is not without rational basis, even though it permits the sale of skim milk while forbidding the sale of allegedly more nutritive compounds. 2. The question of the coverage of the statute is one of state law. P. 323 U. S. 35 . 3. As applied to the petitioners' products, which had the taste, consistency, color, and appearance of whole milk produ...
Carolene Products Co. Vs. United States
Court: US Supreme Court
Decided on: Nov-06-1944
Carolene Products Co. v. United States - 323 U.S. 18 (1944) U.S. Supreme Court Carolene Products Co. v. United States, 323 U.S. 18 (1944) Carolene Products Co. v. United States No. 21 Argued October 16, 17, 1944 Decided November 6, 1944 323 U.S. 18 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FOURTH CIRCUIT Syllabus The Filled Milk Act forbids shipment in interstate commerce of milk "to which has been added, or which has been blended or compounded with, any fat or oil other than milk fat, so that the resulting product is in imitation or semblance of milk." Held: 1. In a prosecution for violation of the Act, evidence that the defendant's compound was not nutritionally deficient was properly excluded. P. 323 U. S. 22 . (a) The Act is not to be construed as inapplicable to products in which nutritional deficiency has been corrected, although by methods developed subsequently to the passage of the Act, since the Act was aimed not only at nutritional deficiency, but ...
Walling Vs. Helmerich and Payne, Inc.
Court: US Supreme Court
Decided on: Nov-06-1944
Walling v. Helmerich & Payne, Inc. - 323 U.S. 37 (1944) U.S. Supreme Court Walling v. Helmerich & Payne, Inc., 323 U.S. 37 (1944) Walling v. Helmerich & Payne, Inc. No. 27 Argued October 17, 1944 Decided November 6, 1944 323 U.S. 37 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE TENTH CIRCUIT Syllabus 1. Contracts of employment providing for the computation of compensation on the so-called Poxon or split-day plan held not in conformity with requirements of 7(a) of the Fair Labor Standards Act. Walling v. Belo Corp., 316 U. S. 624 , distinguished. P. 323 U. S. 39 . The vice of the split-day plan was that the contract regular rate did not represent the rate which was actually paid for ordinary nonovertime hours, nor did it allow extra compensation to be aid for true overtime hours. It was derived not from the actual hours and wages, but from a mathematical formula designed to perpetuate the pre-statutory wage scale. 2. A suit by the Administrator under the Fair ...
Pope Vs. United States
Court: US Supreme Court
Decided on: Nov-06-1944
Pope v. United States - 323 U.S. 1 (1944) U.S. Supreme Court Pope v. United States, 323 U.S. 1 (1944) Pope v. United States No. 26 Argued October 16, 1944 Decided November 6, 1944 323 U.S. 1 CERTIORARI TO THE: COURT OF CLAIMS Syllabus By the Special Act of February 27, 1942, Congress conferred upon the Court of Claims jurisdiction to hear, determine, and render judgment upon certain claims of a contractor against the Government in conformity with directions given in the Act. The court had previously denied recovery on the claims. The Act authorized review here by certiorari. Held: 1. The Act is to be construed not as setting aside the judgment in a case already decided, or as changing the rules of decision for the determination of a pending case, but rather as creating a new obligation of the Government to pay the contractor's claims where no obligation existed before. United States v. Klein, 13 Wall. 128, distinguished. P. 323 U. S. 8 . (a) There is no constitutional...
Bates Vs. United States
Court: US Supreme Court
Decided on: Nov-06-1944
Bates v. United States - 323 U.S. 15 (1944) U.S. Supreme Court Bates v. United States, 323 U.S. 15 (1944) Bates v. United States No. 92 Decided November 6, 1944 323 U.S. 15 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT Syllabus The judgment of the Circuit Court of Appeals affirming a conviction of the offense of conspiracy to export gold in violation of Executive Order No. 6260 (31 C.F.R. 50.6), and other offenses, on grounds conceded to be erroneous by the Government, is vacated. The Government's contention that the conviction can be sustained on other grounds is not passed upon, and the cause is remanded to the Circuit Court of Appeals, since it is more appropriate that the contention be considered in the first instance by that Court. P. 323 U. S. 16 . 141 F.2d 436 vacated. Petition for a writ of certiorari, herein granted, to review the affirmance of a conviction of conspiracy to commit federal offenses. PER CURIAM. Petitioner asks certiorari to...
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