Us Supreme Court Court February 1945 Judgments
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Garber Vs. Crews
Court: US Supreme Court
Decided on: Feb-26-1945
Garber v. Crews - 324 U.S. 200 (1945) U.S. Supreme Court Garber v. Crews, 324 U.S. 200 (1945) Garber v. Crews No. 518 Argued February 6, 7, 1945 Decided February 26, 1945 324 U.S. 200 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE TENTH CIRCUIT Syllabus The double liability imposed on stockholders of national banks by 23 of the Act of December 23, 1913, held enforceable against one who sold his shares within sixty days of the closing of the bank while insolvent, even though the sale was made in good faith and though the bank's closing was voluntary. P. 324 U. S. 202 . 144 F.2d 665 affirmed. Certiorari, 323 U.S. 701, to review the affirmance of a judgment against the petitioner here in an action to enforce a national bank stockholders' liability. MR. JUSTICE ROBERTS delivered the opinion of the Court. We are called upon to determine the application in the circumstances of this case of Sec. 23 of the Act of Dec. 23, 1913, [ Footnote 1 ] which imposes liability ...
CatlIn Vs. United States
Court: US Supreme Court
Decided on: Feb-26-1945
Catlin v. United States - 324 U.S. 229 (1945) U.S. Supreme Court Catlin v. United States, 324 U.S. 229 (1945) Catlin v. United States No. 419 Argued February 1, 2, 1945 Decided February 26, 1945 324 U.S. 229 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT Syllabus 1. In a proceeding instituted by a petition in the District Court for the condemnation of land under the War Purposes Act of 1917, a "judgment" entered upon a declaration of taking filed pursuant to the Declaration of Taking Act of 1931, and a subsequent order denying the landowner's motion to vacate the judgment and to dismiss the petition, held not "final decisions" under 128 of the Judicial Code, and therefore not appealable. P. 324 U. S. 232 . 2. The right of the landowner to challenge the validity of the taking for nonconformity with the prescribed statutory purposes was not abrogated by the Declaration of Taking Act, but the right of appeal in this relation may be exercised only when...
Canadian Aviator, Ltd. Vs. United States
Court: US Supreme Court
Decided on: Feb-26-1945
Canadian Aviator, Ltd. v. United States - 324 U.S. 215 (1945) U.S. Supreme Court Canadian Aviator, Ltd. v. United States, 324 U.S. 215 (1945) Canadian Aviator, Limited v. United States No. 279 Argued January 5, 1945 Decided February 26, 1945 324 U.S. 215 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT Syllabus The Public Vessels Act provides that "a libel in personam in admiralty may be brought against the United States . . . for damages caused by a public vessel of the United States . . ." Held: 1. The remedy afforded by the Act is not confined to cases where the public vessel is the "physical instrument" by which the "physical damage" is done. P. 324 U. S. 222 . 2. Damage "caused by a public vessel" embraces damage resulting from negligence of personnel in the operation of the vessel. P. 324 U. S. 224 . 3. The Osceola, 189 U. S. 158 ; The Vera Cruz, No. 2, 9 L.R., Prob.Div. 96 [1884]; Dobson v. United States, 27 F.2d 807, and O'Neal v. Un...
United States Vs. Beach
Court: US Supreme Court
Decided on: Feb-26-1945
United States v. Beach - 324 U.S. 193 (1945) U.S. Supreme Court United States v. Beach, 324 U.S. 193 (1945) United States v. Beach No. 620 Argued February 9, 1945 Decided February 26, 1945 324 U.S. 193 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA Syllabus The Mann Act is applicable to transportation taking place wholly within the District of Columbia. P. 195. 144 F.2d 533, reversed. Certiorari, 323 U.S. 705, to review the reversal of a conviction for violation of the Mann Act. PER CURIAM. Respondent was indicted and convicted upon a jury trial, in the District Court of the United States for the District of Columbia, of transporting another woman in Washington, for the purpose of prostitution, in violation of the Mann Act, 36 Stat. 825, 18 U.S.C. 397, et seq. Section 2, 18 U.S.C. 398, makes it a penal offense knowingly to "transport or cause to be transported, Page 324 U. S. 194 or aid or assist in obtaining transportation for, or ...
Commissioner Vs. Smith
Court: US Supreme Court
Decided on: Feb-26-1945
Commissioner v. Smith - 324 U.S. 177 (1945) U.S. Supreme Court Commissioner v. Smith, 324 U.S. 177 (1945) Commissioner of Internal Revenue v. Smith No. 371 Argued January 30, 31, 1945 Decided February 26, 1945 324 U.S. 177 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT Syllabus An employer gave to its employee as compensation for his services an option to purchase shares of stock at a price not less than the then value of the stock. The option had no value at that time, and the compensation contemplated by the parties was the transfer to the employee of the shares of stock after their value had increased to more than the option price. Held, under 22(a) of the Revenue Act of 1938 and of the Internal Revenue Code, the employee received "compensation for personal service," and hence taxable income in each year in which stock was acquired, through effective exercise of the option in that year, in the amount of the difference between the pt.ion price and the...
Young Vs. Higbee Co.
Court: US Supreme Court
Decided on: Feb-26-1945
Young v. Higbee Co. - 324 U.S. 204 (1945) U.S. Supreme Court Young v. Higbee Co., 324 U.S. 204 (1945) Young v. Higbee Co. No. 342 Argued February 1, 1945 Decided February 26, 1945 324 U.S. 204 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SIXTH CIRCUIT Syllabus From a decree confirming a plan of reorganization under Chapter X of the Bankruptcy Act, an appeal was taken by P and B, holders of preferred stock. The appeal was based largely upon objections to allowances made to junior claimants, and, had it been successful, the preferred stockholders as a class would have benefited. For a consideration paid to them, P and B transferred their stock to junior claimants and agreed to abandon the appeal. Petitioner, also a holder of preferred stock, sought to intervene and prosecute the appeal. The Circuit Court of Appeals denied leave and dismissed the appeal. Petitioner thereupon filed in the bankruptcy court a petition, on behalf of himself and all other preferred stockholde...
Charleston Federal Savings and Loan Assn. Vs. Alderson
Court: US Supreme Court
Decided on: Feb-26-1945
Charleston Federal Savings & Loan Assn. v. Alderson - 324 U.S. 182 (1945) U.S. Supreme Court Charleston Federal Savings & Loan Assn. v. Alderson, 324 U.S. 182 (1945) Charleston Federal Savings & Loan Association v. Alderson No. 400 Argued February 7, 1945 Decided February 26, 1945 324 U.S. 182 APPEAL FROM THE SUPREME COURT OF APPEALS OF WEST VIRGINIA Syllabus 1. The validity of a state statute under the Federal Constitution does not appear to have been drawn in question in this suit in the state courts challenging tax assessments, and an appeal under 237(a) of the Judicial Code as amended is unauthorized; but, under 237(c), certiorari is granted, since appellants properly raised the question of the validity of the assessments under the equal protection clause of the Federal Constitution. Pp. 324 U. S. 184 , 324 U. S. 187 . Page 324 U. S. 183 2. Even where the federal question has been properly raised and decided in the state courts, an appeal under 237(a) maybe dis...
Gemsco, Inc. Vs. Walling
Court: US Supreme Court
Decided on: Feb-26-1945
Gemsco, Inc. v. Walling - 324 U.S. 244 (1945) U.S. Supreme Court Gemsco, Inc. v. Walling, 324 U.S. 244 (1945) Gemsco, Inc. v. Walling No. 368 Argued December 5, 1944 Decided February 26, 1945 * 324 U.S. 244 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus Under 8(f) of the Fair Labor Standards Act, the Administrator has authority, as a necessary means of making effective a minimum wage order for the embroideries industry, to prohibit industrial homework. Pp. 324 U. S. 254 , 324 U. S. 269 . 144 F.2d 608 affirmed. Certiorari, 323 U.S. 695, to review a judgment affirming a wage order promulgated by the Administrator under the Fair Labor Standards Act. Page 324 U. S. 245 MR. JUSTICE RUTLEDGE delivered the opinion of the Court. The issue to be decided in these cases is narrow. It is whether respondent, as Administrator, has authority under Section 8(f) of the Fair Labor Standards Act, 52 Stat. 1060, to prohibit industrial homework as a necess...
Webre Steib Co., Ltd. Vs. Commissioner
Court: US Supreme Court
Decided on: Feb-12-1945
Webre Steib Co., Ltd. v. Commissioner - 324 U.S. 164 (1945) U.S. Supreme Court Webre Steib Co., Ltd. v. Commissioner, 324 U.S. 164 (1945) Webre Steib Co., Ltd. v. Commissioner of Internal Revenue No. 148 Argued December 13, 1944 Decided February 12, 1945 324 U.S. 164 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT Syllabus 1. In a proceeding under Title VII of the Revenue Act of 1936 for a refund of processing taxes paid under the Agricultural Adjustment Act of 1933, the presumption from margin evidence that the claimant bore the burden of the tax requires, in the absence of opposing evidence, a refund pro tanto. P. 324 U. S. 169 . 2. The presumption arising from margin evidence favorable to the claimant places upon the Commissioner the burden of going forward with evidence sufficient to support a finding that the claimant did not bear the burden of the tax. P. 324 U. S. 170 . 3. The Commissioner's evidence in this case was sufficient to support a f...
Central States Electric Co. Vs. City of Muscatine
Court: US Supreme Court
Decided on: Feb-12-1945
Central States Electric Co. v. City of Muscatine - 324 U.S. 138 (1945) U.S. Supreme Court Central States Electric Co. v. City of Muscatine, 324 U.S. 138 (1945) Central States Electric Co. v. City of Muscatine No. 85 Argued December 8, 1944 Decided February 12, 1945 324 U.S. 138 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SEVENTH CIRCUIT Syllabus 1. The Circuit Court of Appeals, which, upon review of a valid rate order of the Federal Power Commission under the Natural Gas Act, had impounded pendente lite amounts paid to the natural gas company by the petitioner (a local distributor) in excess of lawful rates, was without jurisdiction to adjudicate the rights of consumers in the fund or to order payment of the fund to officers of municipalities for the benefit of those ultimately found entitled. P. 324 U. S. 145 . 2. In this situation, the most that the court below should do, in view of the apparent controversy as to the consumers' right to a refund of rates paid ...
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