Us Supreme Court Court March 1949 Judgments
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National Carbide Corp. Vs. Commissioner
Court: US Supreme Court
Decided on: Mar-28-1949
National Carbide Corp. v. Commissioner - 336 U.S. 422 (1949) U.S. Supreme Court National Carbide Corp. v. Commissioner, 336 U.S. 422 (1949) National Carbide Corp. v. Commissioner No. 151 Argued January 6, 1949 Decided March 28, 1949 * 336 U.S. 422 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus 1. Petitioners were wholly owned subsidiaries of a parent corporation which utilized them as operating companies in the manufacture and sale of products. They operated strictly in accord with contracts with the parent which provided, inter alia, that the subsidiaries were employed as agents of the parent, that the parent would furnish working capital, and that all profits in excess of six percent on their capitalization (which was nominal) would be paid to the parent. Title to the assets utilized by the subsidiaries was held by them, and advances by the parent of working capital were shown on the books of the subsidiaries as accounts payable to the...
United States Vs. Women's Sportswear Mfrs. Assn.
Court: US Supreme Court
Decided on: Mar-28-1949
United States v. Women's Sportswear Mfrs. Assn. - 336 U.S. 460 (1949) U.S. Supreme Court United States v. Women's Sportswear Mfrs. Assn., 336 U.S. 460 (1949) United States v. Women's Sportswear Manufacturers Association No. 37 Argued February 28-March 1, 1949 Decided March 28, 1949 336 U.S. 460 APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MASSACHUSETTS Syllabus Women's sportswear jobbers in Boston, selling in interstate commerce about 80% of their annual production approximating $8,800,000, agreed by contract to employ only those stitching contractors who were unionized, and also members of a particular trade association, and to divide all their work among association members who, as to price and quality, were comparable with nonmembers. Held: 1. The intent and effect of the agreement was substantially to restrict competition, prices and markets in violation of 1 of the Sherman Act. Pp. 336 U. S. 461 -463. 2. The effect of the agreement being to re...
Krulewitch Vs. United States
Court: US Supreme Court
Decided on: Mar-28-1949
Krulewitch v. United States - 336 U.S. 440 (1949) U.S. Supreme Court Krulewitch v. United States, 336 U.S. 440 (1949) Krulewitch v. United States No. 143 Argued January 10, 1949 Decided March 28, 1949 336 U.S. 440 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus Petitioner was convicted in a federal district court for inducing a woman (the complaining witness) to go from New York to Florida for the purpose of prostitution, transporting her from New York to Miami for that purpose, and conspiring with another woman to commit those offenses. At his trial, there was admitted in evidence over his objection testimony concerning a statement made by the coconspirator to the complaining witness more than six weeks after the transportation to Miami had been completed, which implied that petitioner was guilty and suggested concealing his guilt. Held: 1. The hearsay declaration attributed to the coconspirator was not admissible on the ground that it wa...
Commissioner Vs. Phipps
Court: US Supreme Court
Decided on: Mar-14-1949
Commissioner v. Phipps - 336 U.S. 410 (1949) U.S. Supreme Court Commissioner v. Phipps, 336 U.S. 410 (1949) Commissioner v. Phipps No. 83 Argued December 10, 1948 Decided March 14, 1949 336 U.S. 410 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE TENTH CIRCUIT Syllabus In 1936, a parent corporation made a tax free liquidation of five of its wholly owned subsidiaries by distributing to itself all of their assets, subject to their liabilities, and redeeming and cancelling all of their stock. At that time, one subsidiary had earnings and profits of $90,362 accumulated since February 28, 1913, and the other four had deficits aggregating $3,147,803. Not counting the earnings or deficits of its subsidiaries, the parent had at the end of that year earnings and profits of $2,129,957 accumulated after February 28, 1913. In 1937, it had earnings of $390,387. During 1937, the parent made a pro rata cash distribution of $802,284 to its preferred stockholders. Held: this di...
Black Diamond S.S. Vs. Stewart and Sons, Ltd.
Court: US Supreme Court
Decided on: Mar-14-1949
Black Diamond S.S. v. Stewart & Sons, Ltd. - 336 U.S. 386 (1949) U.S. Supreme Court Black Diamond S.S. v. Stewart & Sons, Ltd., 336 U.S. 386 (1949) Black Diamond Steamship Corp. v. Robert Stewart & Sons, Ltd. No. 121 Argued January 3-4, 1949 Decided March 14, 1949 * 336 U.S. 386 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus A vessel owned by the United States and chartered under a bareboat charter to an American corporation collided with a British vessel in territorial waters of Belgium. The British vessel sank with all of her cargo; her chief steward was killed, and the American vessel damaged the bank of the river. Owners of the British vessel sued the charterer of the American vessel in England, claiming damages of $1,000,000. Owners of the cargo of the British vessel sued the United States and the charterer of the American vessel in a federal district court for claims aggregating nearly $1,000,000. Alleging that the value of the Ameri...
Stainback Vs. Mo Hock Ke Lok Po
Court: US Supreme Court
Decided on: Mar-14-1949
Stainback v. Mo Hock Ke Lok Po - 336 U.S. 368 (1949) U.S. Supreme Court Stainback v. Mo Hock Ke Lok Po, 336 U.S. 368 (1949) Stainback v. Mo Hock Ke Lok Po No. 52 Argued January 11-12, 1949 Decided March 14, 1949 336 U.S. 368 APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF HAWAII Syllabus 1. Section 266 of the Judicial Code (now 28 U.S.C. 2281, 1253, etc.), which required that a suit to enjoin state officers from enforcing a state statute on the ground of unconstitutionality be heard and determined by a district court of three judges, and which authorized a direct appeal to this Court from a final decree in such suit, held not applicable to the Territory of Hawaii. Pp. 336 U. S. 374 -380. 2. A final judgment of the United States District Court for Hawaii in a suit heard and determined by three judges, although not appealable directly to this Court because of the inapplicability of Judicial Code 266 (now 28 U.S.C. 1253), was nevertheless reviewable in ...
New York Vs. Saper
Court: US Supreme Court
Decided on: Mar-07-1949
New York v. Saper - 336 U.S. 328 (1949) U.S. Supreme Court New York v. Saper, 336 U.S. 328 (1949) New York v. Saper Argued January 4, 1949 Decided March 7, 1949 * 336 U.S. 328 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus Under the Bankruptcy Act of 1898, as amended by the Act of 1926 and the Chandler Act of 1938, tax claims against a bankrupt bear interest only until the date of bankruptcy, not until payment. Pp. 336 U. S. 329 -341. 168 F.2d 268, 272, affirmed. In No. 168, the District Court in a bankruptcy proceeding allowed interest on a tax claim of the City of New York to the date of payment. 75 F.Supp. 458. The Court of Appeals reversed. 168 F.2d 268. This Court granted certiorari. 335 U.S. 811. Affirmed, p. 336 U. S. 341 . In Nos. 200 and 201, the District Court in a bankruptcy proceeding allowed interest on tax claims of the United States and the New York only to the date of bankruptcy. 73 F.Supp. 685. The Court of Appeals...
Algoma Plywood Vs. WisconsIn Board
Court: US Supreme Court
Decided on: Mar-07-1949
Algoma Plywood v. Wisconsin Board - 336 U.S. 301 (1949) U.S. Supreme Court Algoma Plywood v. Wisconsin Board, 336 U.S. 301 (1949) Algoma Plywood & Veneer Co. v. Wisconsin Relations Board No. 216 Argued November 18, 1948 Decided March 7, 1949 336 U.S. 301 CERTIORARI TO THE SUPREME COURT OF WISCONSIN Syllabus In 1942, the National Labor Relations Board certified a union as bargaining representative for employees of a manufacturer producing goods for interstate commerce. In 1943, under pressure from the Department of Labor and the War Labor Board, the employer agreed to a "maintenance of membership" clause in its contract with the union, which was extended from year to year to April, 1947. In January, 1947, an employee was discharged for refusal to pay union dues, and filed a complaint with the Wisconsin Employment Relations Board charging violation of Wis.Stat. 111.06(1)(c)1, which, in effect, forbids enforcement of a "maintenance of membership" clause unless the contract con...
Foley Bros., Inc. Vs. Filardo
Court: US Supreme Court
Decided on: Mar-07-1949
Foley Bros., Inc. v. Filardo - 336 U.S. 281 (1949) U.S. Supreme Court Foley Bros., Inc. v. Filardo, 336 U.S. 281 (1949) Foley Bros., Inc. v. Filardo No. 91 Argued December 15, 1948 Decided March 7, 1949 336 U.S. 281 CERTIORARI TO THE SUPREME COURT OF NEW YORK, NEW YORK COUNTY Syllabus The Eight Hour Law, 40 U.S.C. 324, as amended by 40 U.S.C. 325a, which provides, in effect, that every contract to which the United States is a party shall contain a provision that no laborer or mechanic doing any part of the work contemplated by the contract shall be required or permitted to work more than eight hours in any one day upon such work unless he is compensated at the rate of one and one-half times the basic rate of pay for all work in excess of eight hours per day, is not applicable to work done under a contract between the United States and a private contractor on construction projects for the United States in Iraq and Iran. Pp. 336 U. S. 282 -291. 1. There is nothing in the...
Oklahoma Tax Comm'n Vs. Texas Company
Court: US Supreme Court
Decided on: Mar-07-1949
Oklahoma Tax Comm'n v. Texas Company - 336 U.S. 342 (1949) U.S. Supreme Court Oklahoma Tax Comm'n v. Texas Company, 336 U.S. 342 (1949) Oklahoma Tax Commission v. Texas Company No. 40 Argued November 19, 1948 Decided March 7, 1949 * 336 U.S. 342 CERTIORARI TO THE SUPREME COURT OF OKLAHOMA Syllabus 1. A lessee of mineral rights in allotted and restricted Indian lands in Oklahoma has no immunity under the Federal Constitution from nondiscriminatory state gross production taxes and state excise taxes on petroleum produced from such lands. Pp. 336 U. S. 343 -367. 2. Overruling Choctaw, O. & G. R. Co. v. Harrison, 235 U. S. 292 ; Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U. S. 522 ; Howard v. Gipsy Oil Co., 247 U.S. 503; Large Oil Co. v. Howard, 248 U.S. 549, and Oklahoma v. Barnsdall Refineries, 296 U. S. 521 . Helvering v. Mountain Producers Corp., 303 U. S. 376 , held controlling, and not limited to income taxes. Pp. 336 U. S. 364 -365. 3....
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