Tax Cases Decided with Opinions by the Supreme Court of the United States |
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2d Sess 48 Stat 56 Stat 64 Stat 68A Stat abnormal income accrued Alaska amended in full amount annuity argued the cause assessed business of national carry-back certiorari Circuit Commissioner Cong Congress constitute contested Court of Appeals decision deposits determined discovery District Court embezzled embezzled funds Excess Profits Tax exemption fact Federal Reserve Act Federal Savings filed freezer ships Government Grant County gross income held Helvering Home Loan Bank imposed income tax indebtedness interest Internal Revenue Code judgment JUSTICE Knetsch leaseholds liability lien loan associations marital deduction ment Michigan moneyed capital mortgage loans Moses Lake national bank shares note 13 opinion overpayment paid partial text payable payment petitioner's petitioners provision refund respondent Revenue Act Rutkin savings and loan statute supra surviving spouse Tax Act taxable income taxation taxpayer text in note tion Title transactions United United States Code UNITED STATES REPORTS wife
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Pagina 82 - business carried on for gain or profit, or gains or profits and income derived from any source whatever. . . .“ (Emphasis supplied.) 38 Stat. 167. When the statute was amended in 1916, the one word “lawful” was omitted. This revealed, we think, the obvious intent of that Congress to
Pagina 68 - (2) Refunds.—In the case of a refund, from the date of the overpayment to a date preceding the date of the refund check by not more than thirty days . “(e) [as added by § 153(d), Revenue Act of 1942, c. 619, 56 Stat. 798, 847] Claims Based on Carry-Back of
Pagina 9 - As was said in Gregory v. Helvering, 293 US 465, 469: “The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted. . . . But the question for
Pagina 127 - We hold that the Communist Control Act of 1954 does not require exclusion of the petitioners from New York's unemployment compensation system. Since the New York Court of Appeals' decision unmistakably rested on the contrary premise, its judgment must be reversed and the case remanded for further proceedings not inconsistent with this opinion. It
Pagina 109 - which the terms of the decree or written instrument fix, in terms of an amount of money or a portion of the payment, as a sum” payable for support of minor children. I agree with the Court that this agreement did not “fix” any such amount. To be sure, an amount payable in
Pagina 119 - InventIon” as If the terms have separate meanings. See, eg, 35 USC § 101: “Whoever Invents or discovers any new and useful process, machine, manufacture, or composition of matter may obtain a patent therefor . . . .
Pagina 107 - One of the basic precepts of the income tax law is that “[t]he income that is subject to a man's unfettered command and that he is free to enjoy at his own option may be taxed to him as his income, whether he sees fit to enjoy it or not.
Pagina 23 - adopted or approved by him; or “(2) a stenographic, mechanical, electrical, or other recording¿ or a transcription thereof, which is a substantially verbatim recital of an oral statement made by said witness to an agent of the Government and recorded
Pagina 23 - statement” as that word is defined in the Act. 3 The requirement that it be contemporaneous applies only to “a substantially verbatim recital of an oral statement” made to a government agent. 4 By the terms of the Act, 5 “a written statement made by said witness and signed or otherwise adopted or
Pagina 79 - JUSTICE WARREN announced the judgment of the Court and an opinion in which MR. JUSTICE BRENNAN and MR. JUSTICE STEWART concur. The issue before us in this case is whether embezzled funds are to be included in the “gross income” of the embezzler in the year in which the funds are