Us Supreme Court Court January 1955 Judgments
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United States Vs. Shubert
Court: US Supreme Court
Decided on: Jan-31-1955
United States v. Shubert - 348 U.S. 222 (1955) U.S. Supreme Court United States v. Shubert, 348 U.S. 222 (1955) United States v. Shubert No. 36 Argued November 9-10, 1954 Decided January 31, 1955 348 U.S. 222 APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF NEW YORK Syllabus In a civil antitrust action brought by the Government to restrain alleged violations of 1 and 2 of the Sherman Act, the complaint alleged, inter alia, that the defendants are engaged in the business of producing, booking and presenting legitimate theatrical attractions on a multistate basis; that this business requires a constant, continuous stream of interstate trade and commerce; and that the defendants have restrained this trade and commerce and have monopolized certain phases of it. Held: the complaint states a cause of action, and the Government is entitled to an opportunity to prove its allegations. Pp. 348 U. S. 223 -231. (a) As described in the complaint, defenda...
United States Vs. Koppers Co., Inc.
Court: US Supreme Court
Decided on: Jan-31-1955
United States v. Koppers Co., Inc. - 348 U.S. 254 (1955) U.S. Supreme Court United States v. Koppers Co., Inc., 348 U.S. 254 (1955) United States v. Koppers Company, Inc. Argued November 10, 1954 Decided January 31, 1955 * 348 U.S. 254 CERTIORARI TO THE UNITED STATE COURT OF CLAIMS Syllabus For the years 1940 through 1945, abatements of federal excess profits taxes, through application of 722 of the Internal Revenue Code, are not retroactive, and they relieve taxpayers from the payment of interest on deficiencies in such taxes only from the time of the abatements, rather than from the original due dates of the taxes abated. Pp. 348 U. S. 255 -271. 1. This conclusion is supported by a consideration of the statutory scheme as a whole. Pp. 348 U. S. 261 -263. 2. The interest here involved is attributable to I.R.C., 292(a), and ran from the original due date of the tax. Pp. 348 U. S. 263 -264. 3. I.R.C., 710(a)(5), added in 1942, permits a taxpayer, seeking relief un...
United States Vs. International Boxing Club
Court: US Supreme Court
Decided on: Jan-31-1955
United States v. International Boxing Club - 348 U.S. 236 (1955) U.S. Supreme Court United States v. International Boxing Club, 348 U.S. 236 (1955) United States v. International Boxing Club of New York, Inc. No. 53 Argued November 10, 1954 Decided January 31, 1955 348 U.S. 236 APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF NEW YORK Syllabus In a civil antitrust action brought by the Government to restrain alleged violations of 1 and 2 of the Sherman Act, the complaint alleged, inter alia, that the defendants are engaged in the business of promoting professional championship boxing contests on a multistate basis and selling rights to televise, broadcast, and film such contests for interstate transmission; that their receipts from the sale of television, radio, and motion picture rights represent over 25% of their total revenue, and, in some instances, exceed the revenue from the sale of admission tickets; and that the defendants have restrained...
Cox Vs. Roth
Court: US Supreme Court
Decided on: Jan-10-1955
Cox v. Roth - 348 U.S. 207 (1955) U.S. Supreme Court Cox v. Roth, 348 U.S. 207 (1955) Cox v. Roth No. 40 Argued November 16, 1954 Decided January 10, 1955 348 U.S. 207 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT Syllabus 1. An action under the Jones Act, 46 U.S.C. 688, for damages for the death of a seaman employed on a vessel owned by individuals, survives the deaths of the tortfeasors. Pp. 348 U. S. 207 -210. (a) Congress, having provided that railroad employees could recover under the Federal Employers' Liability Act regardless of the "survival" of the tortfeasor railroad, and having granted seamen under the Jones Act the same rights granted to railroad employees under the Federal Employers' Liability Act, intended that the death of the tortfeasor should not defeat recovery under the Jones Act. Pp. 348 U. S. 208 -209. (b) The Jones Act, as welfare legislation, is entitled to a liberal construction to accomplish its beneficent purposes. P...
United States Vs. Scovil
Court: US Supreme Court
Decided on: Jan-10-1955
United States v. Scovil - 348 U.S. 218 (1955) U.S. Supreme Court United States v. Scovil, 348 U.S. 218 (1955) United States v. Scovil No. 35 Argued November 16, 1954 Decided January 10, 1955 348 U.S. 218 CERTIORARI TO THE SUPREME COURT OF SOUTH CAROLINA Syllabus A tax lien of the United States under 3670 of the Internal Revenue Code held entitled to priority over a landlord's distress lien under South Carolina law where the distress lien was obtained (but not perfected) after the federal tax lien had attached, but before notice thereof had been filed. Pp. 348 U. S. 218 -221. (a) Section 3672 affords no protection to the holder of a distress lien such as that here involved. P. 348 U. S. 220 . (b) Whether the distress lien was perfected at the time the lien of the United States was filed is a question of federal law. P. 348 U. S. 220 . (c) The distress lien in this case was not perfected in the federal sense at the time the liens of the United States were filed. P. ...
Commissioner Vs. Estate of Sternberger
Court: US Supreme Court
Decided on: Jan-10-1955
Commissioner v. Estate of Sternberger - 348 U.S. 187 (1955) U.S. Supreme Court Commissioner v. Estate of Sternberger, 348 U.S. 187 (1955) Commissioner v. Estate of Sternberger No. 24 Argued October 19-20, 1954 Decided January 10, 1955 348 U.S. 187 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus In determining a net estate for federal estate tax purposes, a deduction may not be made under 812(d) of the Internal Revenue Code on account of a charitable bequest that is to take effect only if decedent's childless 27-year-old daughter dies without descendants surviving her and her mother. Humes v. United States, 276 U. S. 487 . Pp. 348 U. S. 187 -200. (a) Section 81.44 of Treasury Regulations 105 does not authorize the deduction here claimed, and 81.46 prohibits it. Pp. 348 U. S. 190 -199. (b) There is no statutory authority for the deduction from a gross estate of any percentage of a conditional bequest to charity where there is no ass...
United States Vs. Liverpool and London Ins. Co., Ltd.
Court: US Supreme Court
Decided on: Jan-10-1955
United States v. Liverpool & London Ins. Co., Ltd. - 348 U.S. 215 (1955) U.S. Supreme Court United States v. Liverpool & London Ins. Co., Ltd., 348 U.S. 215 (1955) United States v. Liverpool & London Ins. Co., Ltd. No. 34 Argued November 16, 1954 Decided January 10, 1955 348 U.S. 215 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT Syllabus 1. Tax liens of the United States are entitled to priority over a Texas garnishment lien where the federal tax liens were recorded subsequent to the date of the garnishment lien, but prior to the date the garnisher obtained judgment. United States v. Acri, ante, p. 348 U. S. 211 ; United States v. Security Trust Co., 340 U. S. 47 . Pp. 348 U. S. 215 -217. 2. The garnishment lien in this case not being prior to the federal tax liens, attorney's fees allowed to the garnishee under Texas law were not prior to the federal tax liens, and authorization of their payment prior to the federal tax liens was error. P...
United States Vs. Acri
Court: US Supreme Court
Decided on: Jan-10-1955
United States v. Acri - 348 U.S. 211 (1955) U.S. Supreme Court United States v. Acri, 348 U.S. 211 (1955) United States v. Acri No. 33 Argued November 16, 1954 Decided January 10, 1955 348 U.S. 211 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT Syllabus A tax lien of the United States is entitled to priority over an Ohio attachment lien where the federal tax lien was recorded subsequent to the date of the attachment lien, but prior to the date the attaching creditor obtained judgment. United States v. Security Trust Co., 340 U. S. 47 , followed. Pp. 348 U. S. 211 -214. (a) The relative priority as between a tax lien of the United States and a lien under state law is a federal question to be determined finally by the federal courts. P. 348 U. S. 213 . (b) That the Ohio courts designate an attachment lien "an execution in advance," and treat it as a perfected lien at the time of attachment, is not binding upon this Court. P. 348 U. S. 213 . ...
Baltimore Contractors, Inc. Vs. Bodinger
Court: US Supreme Court
Decided on: Jan-10-1955
Baltimore Contractors, Inc. v. Bodinger - 348 U.S. 176 (1955) U.S. Supreme Court Baltimore Contractors, Inc. v. Bodinger, 348 U.S. 176 (1955) Baltimore Contractors, Inc. v. Bodinger No. 31 Argued November 9, 1954 Decided January 10, 1955 348 U.S. 176 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT Syllabus In an action for an accounting, a federal district court denied a stay under 3 of the United States Arbitration Act, pending arbitration. Held: an appeal to a federal court of appeals could not be taken. Pp. 348 U. S. 176 -185. (a) The order denying a stay was not a "final decision" within the meaning of 28 U.S.C. 1291. P. 348 U. S. 179 . (b) The order denying a stay was a step in controlling the litigation before the trial court, not the refusal of an interlocutory injunction within the meaning of 28 U.S.C. 1292(1). Pp. 348 U. S. 180 -185. (c) Morgantown v. Royal Ins. Co., 337 U. S. 254 , followed. Enelow v. New York Life Ins. Co...
State of Arizona Vs. State of California
Court: US Supreme Court
Decided on: 1955
STATE OF ARIZONA v. STATE OF CALIFORNIA - 348 U.S. 947 (1955) U.S. Supreme Court STATE OF ARIZONA v. STATE OF CALIFORNIA , 348 U.S. 947 (1955) 348 U.S. 947 STATE OF ARIZONA, plaintiff, v. STATE OF CALIFORNIA et al. No. 10, Original. Supreme Court of the United States February 28, 1955 Messrs. Ross F. Jones, Atty. Gen., Howard F. Thompson, Special Asst. Atty. Gen., John H. Moeur, Burr Sutter, Theodore Kiendl and Perry M. Ling, for complainant State of Arizona. Messrs. Edmund G. Brown, Atty. Gen., Northcutt Ely, Robert L. McCarty, Prentiss Moore and Gilbert F. Nelson, Asst. Attys. Gen., and Charles E. Corker and Burton J. Gindler, Deputy Attys. Gen., for defendant State of California. Mr. Francis E. Jenney, for defendant Palo Verde Irrigation District. Messrs. Harry W. Horton and R. L. Knox, Jr., for defendant Imperial Irrigation District. Mr. Earl Redwin, for defendant Coachella Valley County Water District. Messrs. James H. Howard, Charles C. Cooper, Jr., Donald M. Keit...
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