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affirmed alleged Amendment amount appellant's appellees application April 25 argument August 24 authority Bank bankruptcy Board brief California Carolene Products Co Circuit Court Circuit denied claim clause Colorado Comm'n Commission Commissioner Company Congress consideration or decision Constitution Corp corporation counsel Court of Appeals decree determine dissenting District Court divisional divisional application employees enforcement evidence ex rel federal courts Fifth Amendment filed Government granted hearing held Helvering Indiana interstate commerce issue judgment judicial jurisdiction JUSTICE CARDOZO JUSTICE CARDOZO took La Plata River land license ment Messrs Oklahoma operation party patent peti Petition for writ petitioner plaintiff proceedings profits provides question reasonable regulation rehearing Reported respondent Revenue Act rule Secretary Solicitor General Jackson sovereign Stat statute suit Supp supra Supreme Court taxation Taxicab Texas tion United valid violation writ of certiorari York Yosemite National Park Zerbst
Page 146 - There may be narrower scope for operation of the presumption of constitutionality when legislation appears on its face to be within a specific prohibition of the Constitution, such as those of the first ten amendments, which are deemed equally specific when held to be embraced within the Fourteenth.
Page 146 - It is unnecessary to consider now whether legislation which restricts those political processes which can ordinarily be expected to bring about repeal of undesirable legislation, is to be subjected to more exacting judicial scrutiny under the general prohibitions of the Fourteenth Amendment than are most other types of legislation.
Page 82 - that the laws of the several States, except where the Constitution, treaties, or statutes of the United States shall otherwise require or provide, shall be regarded as rules of decision in trials at common law in the courts of the United States, in cases where they apply.
Page 372 - A copy of such petition shall be forthwith served upon any member of the Commission, and thereupon the Commission shall certify and file in the court a transcript of the record upon which the order complained of was entered. Upon the filing of such transcript such court shall have exclusive jurisdiction to affirm, modify, and enforce or set aside such order, in whole or in part.
Page 487 - When granting appropriate temporary relief or a restraining order, or making and entering a decree enforcing, modifying, and enforcing as so modified or setting aside in whole or in part an order...
Page 275 - SURTAXES (a) If any corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its shareholders through the medium of permitting its gains and profits to accumulate instead of being divided or distributed...
Page 264 - That individuals carrying on business in partnership shall be liable for income tax only in their individual capacity. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year...
Page 376 - States within the jurisdiction of which such investigation or hearing is carried on, or where such person resides or carries on business, in requiring the attendance and testimony of witnesses and the production of books, papers, correspondence, memoranda, and other records.