Us Supreme Court Court December 1947 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Blumenthal Vs. United States
Court: US Supreme Court
Decided on: Dec-22-1947
Blumenthal v. United States - 332 U.S. 539 (1947) U.S. Supreme Court Blumenthal v. United States, 332 U.S. 539 (1947) Blumenthal v. United States No. 54 Argued October 23, 1947 Decided December 22, 1947 * 332 U.S. 539 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT Syllabus The four petitioners and another defendant were tried jointly and convicted for violating 37 of the Criminal Code by conspiring to sell whiskey at prices above the ceiling set by the Office of Price Administration. Two of the defendants were the owner and sales manager, respectively, of a business holding a wholesale liquor license which was the ostensible owner of the whiskey; but they were proven, solely by their own admissions, which were received in evidence as to them alone, to have known that the concern was acting as intermediary for an undisclosed owner. The other Page 332 U. S. 540 three defendants were salesmen who made the sales and collected the proceeds, and they were no...
Kavanagh Vs. Noble
Court: US Supreme Court
Decided on: Dec-22-1947
Kavanagh v. Noble - 332 U.S. 535 (1947) U.S. Supreme Court Kavanagh v. Noble, 332 U.S. 535 (1947) Kavanagh v. Noble No. 70 Argued November 18, 1947 Decided December 22, 1947 332 U.S. 535 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SIXTH CIRCUIT Syllabus 1. Assuming that the deficiency assessment and collection of the federal income tax in this case were without legal authority, the taxpayer's payment of that illegal assessment was an "overpayment" within the meaning of 322(b)(1) of the Internal Revenue Code, and (the return having been filed more than three years previously) a claim for refund was barred by limitations where not filed within two years of the date of that payment. Jones v. Liberty Glass Co., ante, p. 332 U. S. 524 . Pp. 332 U. S. 536 -538. 2. It is for Congress, not the courts, to provide remedies for inequities resulting from the application of limitations on refunds of federal taxes. P. 332 U. S. 539 . 160 F.2d 104 reversed. The District...
Marino Vs. Ragen
Court: US Supreme Court
Decided on: Dec-22-1947
Marino v. Ragen - 332 U.S. 561 (1947) U.S. Supreme Court Marino v. Ragen, 332 U.S. 561 (1947) Marino v. Ragen No. 93 Decided December 22, 1947 332 U.S. 561 PETITION FOR WRIT OF CERTIORARI TO THE CIRCUIT COURT OF WINNEBAGO COUNTY, ILLINOIS Syllabus 1. Where an inferior state court quashes a writ of habeas corpus sought to review an alleged denial of rights under the Federal Constitution and its order cannot be reviewed by any higher state court, a petition for a writ of certiorari to obtain review of that order is properly addressed to this Court. P. 332 U. S. 561 . 2. Whether, upon the facts of this case, habeas corpus is an appropriate remedy in the state court to correct a denial of due process is a question of state law upon which this Court accepts the concession of the State's Attorney General. P. 332 U. S. 562 . 3. On the facts recited in the opinion and confession of error by the State's Attorney General, this Court concludes that, in his trial for murder, petit...
Jones Vs. Liberty Glass Co.
Court: US Supreme Court
Decided on: Dec-22-1947
Jones v. Liberty Glass Co. - 332 U.S. 524 (1947) U.S. Supreme Court Jones v. Liberty Glass Co., 332 U.S. 524 (1947) Jones v. Liberty Glass Co. No. 71 Argued November 17-18, 1947 Decided December 22, 1947 332 U.S. 524 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE TENTH CIRCUIT Syllabus 1. Under 322(b)(1) of the Internal Revenue Code, a claim for refund of federal income tax, whether arising out of an income tax "erroneously or illegally assessed or collected" or not, must be filed within three years from the time the return was filed or within two years from the time the tax was paid. The four-year period prescribed by 3313 is inapplicable to such a claim. Pp. 332 U. S. 525 -526, 332 U. S. 534 -535. 2. The word "overpayment" in 322 of the Internal Revenue Code is to be read in its usual sense, as meaning any payment in excess of that which is properly due, whether traceable to an error in Page 332 U. S. 525 mathematics or in judgment or in interpretation of fa...
Panhandle Pipe Line Co. Vs. Public Service Comm'n
Court: US Supreme Court
Decided on: Dec-15-1947
Panhandle Pipe Line Co. v. Public Service Comm'n - 332 U.S. 507 (1947) U.S. Supreme Court Panhandle Pipe Line Co. v. Public Service Comm'n, 332 U.S. 507 (1947) Panhandle Eastern Pipe Line Co. v. Public Service Commission of Indiana No. 69 Argued November 14, 17, 1947 Decided December 15, 1947 332 U.S. 507 APPEAL FROM THE SUPREME COURT OF INDIANA Syllabus 1. Sales of imported natural gas by an interstate pipeline carrier direct to industrial consumers are sales in interstate commerce, even though the gas leaves the main transmission line within the state and is piped to the consumers through branch lines or laterals at reduced pressure. Pp. 332 U. S. 512 -513. 2. In view of the position of the state commission as construed by the state supreme court, the orders of the commission, directing immediately only the filing of information, constituted an assertion of power to regulate appellant's rates and service under the state's comprehensive scheme of regulation, and appella...
Patton Vs. Mississippi
Court: US Supreme Court
Decided on: Dec-08-1947
Patton v. Mississippi - 332 U.S. 463 (1947) U.S. Supreme Court Patton v. Mississippi, 332 U.S. 463 (1947) Patton v. Mississippi No. 122 Argued November 21, 24, 1947 Decided December 8, 1947 332 U.S. 463 CERTIORARI TO THE SUPREME COURT OF MISSISSIPPI Syllabus 1. Petitioner, a Negro, was indicted for murder by an all-white grand jury and convicted by an all-white petit jury, notwithstanding a timely motion to quash the indictment. Although there were 12,511 adult Negroes in the county out of a total adult population of 34,821, and there were at least 25 Negro qualified male electors eligible for jury service, the venires for the term from which the grand and petit juries were selected did not contain the name of a single Negro, and no Negro had served on a grand or petit criminal court jury in the county for 30 years. Held: the record sustains petitioner's claim of a systematic, purposeful, administrative exclusion of Negroes from jury duty contrary to the Equal Protection C...
Aero Mayflower Transit Co. Vs. Board of Comm'rs
Court: US Supreme Court
Decided on: Dec-08-1947
Aero Mayflower Transit Co. v. Board of Comm'rs - 332 U.S. 495 (1947) U.S. Supreme Court Aero Mayflower Transit Co. v. Board of Comm'rs, 332 U.S. 495 (1947) Aero Mayflower Transit Co. v. Board of Railroad Commissioners of Montana No. 39 Argued October 15, 1947 Decided December 8, 1947 332 U.S. 495 APPEAL FROM THE SUPREME COURT OF MONTANA Syllabus Appellant, a foreign corporation engaged exclusively in interstate transportation of freight by motor trucks and doing a continuous and substantial amount of such business in Montana, challenged the validity under the Commerce Clause of two Montana taxes on all interstate and intrastate motor carriers operating there: (1) a flat tax of $10 for each vehicle operated over the State's highways, and (2) a "gross revenue" tax which, as applied to the appellant, amounted to an additional flat fee of $15 per vehicle. The taxes are imposed expressly "in consideration of the use of the highways of this state" and "in addition to all other li...
Clark Vs. Uebersee Finanz-korporation, A.G.
Court: US Supreme Court
Decided on: Dec-08-1947
Clark v. Uebersee Finanz-Korporation, A.G. - 332 U.S. 480 (1947) U.S. Supreme Court Clark v. Uebersee Finanz-Korporation, A.G., 332 U.S. 480 (1947) Clark v. Uebersee Finanz-Korporation, A.G. No. 35 Argued May 1, 1947 Reargued November 12, 1947 Decided December 8, 1947 332 U.S. 480 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA Syllabus 1. Respondent, a corporation organized under the laws of Switzerland and having its principal place of business in that country, sued under 9(a) of the Trading with the Enemy Act to reclaim property which the Alien Property Custodian had vested in himself under 5(b), as amended by the First War Powers Act of 1941. The property seized consisted of shares of stock in corporations organized under the laws of various States of this Nation and of an interest in a contract between two such corporations, and, according to the allegations of the complaint, which are assumed to be true, was free of all enemy taint -- ...
Silesian-american Corp Vs. Clark
Court: US Supreme Court
Decided on: Dec-08-1947
Silesian-American Corp v. Clark - 332 U.S. 469 (1947) U.S. Supreme Court Silesian-American Corp v. Clark, 332 U.S. 469 (1947) Silesian-American Corp v. Clark No. 6 Argued May 1, 1947 Reargued November 12, 1947 Decided December 8, 1947 332 U.S. 469 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. Pursuant to the Trading with the Enemy Act, as amended by the First War Powers Act of 1941, and Executive Order 9095, as amended, the Alien Property Custodian issued an order vesting in himself title to certain shares of stock in petitioner, a Delaware corporation, and directing petitioner to cancel the certificates for such stock outstanding on its books and to issue new certificates to the Custodian. The order contained a finding that, although, prior to August 31, 1939, the shares stood on the books of petitioner in the name of a Swiss corporation, they were held for the benefit of a German corporation, and constituted property belonging to a nationa...
Williams Vs. Fanning
Court: US Supreme Court
Decided on: Dec-08-1947
Williams v. Fanning - 332 U.S. 490 (1947) U.S. Supreme Court Williams v. Fanning, 332 U.S. 490 (1947) Williams v. Fanning No. 47 Argued October 22, 1947 Decided December 8, 1947 332 U.S. 490 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT Syllabus 1. Those against whom the Postmaster General has issued a postal fraud order may sue the local postmaster to enjoin him from carrying out the order, and the Postmaster General is not an indispensable party. Pp. 332 U. S. 492 -494. 2. The superior officer is an indispensable party if a decree granting the relief sought will require him to take action, either by exercising directly a power lodged in him or by having a subordinate exercise it for him. Pp. 332 U. S. 492 -493. 3. The superior officer is not an indispensable party if the decree which is entered would effectively grant the relief desired by expending itself on the subordinate official who is before the court. Pp. 332 U. S. 493 -494. 158 F.2d 95 ...
- ‹ Prev
- Next ›