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Gregory V. Helvering
''Gregory v. Helvering'', 293 U.S. 465 (1935), was a landmark decision by the United States Supreme Court concerned with U.S. income tax law. The case is cited as part of the basis for two legal doctrines: the business purpose doctrine and the doctrine of substance over form. The business purpose doctrine is essentially that if a transaction has no substantial business purpose other than the avoidance or reduction of Federal tax, the tax law will not regard the transaction. The doctrine of substance over form is essentially that for Federal tax purposes, a taxpayer is bound by the economic substance of a transaction if the economic substance varies from its legal form. Facts Evelyn Gregory was the owner of all the shares of a company called United Mortgage Company ("United"). United Mortgage in turn owned 1,000 shares of stock of a company called Monitor Securities Corporation ("Monitor"). On September 18, 1928, she created Averill Corp and, three days after, transferred the 1000 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Guy T
Guy or GUY may refer to: Personal names * Guy (given name) * Guy (surname) * That Guy (...), the New Zealand street performer Leigh Hart Places * Guy, Alberta, a Canadian hamlet * Guy, Arkansas, US, a city * Guy, Indiana, US, an unincorporated community * Guy, Kentucky, US, an unincorporated community * Guy, Texas, US, an unincorporated community * Guy Street, Montreal, Canada Art and entertainment Films * Guy (1997 film), ''Guy'' (1997 film) (American, starring Vincent D'Onofrio) * Guy (2018 film), ''Guy'' (2018 film) (French, starring Alex Lutz) * ''That Guy... Who Was in That Thing'' (2012), a documentary film * Free Guy (2021), an action comedy film Music * Guy (album), ''Guy'' (album), debut studio album of Guy (band) 1988 * Guy (band), an American R&B group * "G.U.Y.", a 2014 song by Lady Gaga from the album ''Artpop'' Transport * Guy (sailing), rope to control a spinnaker on a sailboat * Air Guyane Express, ICAO code GUY * Guy Motors, a former British bus and ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Supreme Court Cases Of The Hughes Court
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe Television * ''United'' (TV series), a 1990 BBC Two documentary series * ''United!'', a soap opera that aired on BBC One from 1965-19 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Supreme Court Cases
This page serves as an index of lists of United States Supreme Court cases. The United States Supreme Court is the highest federal court of the United States. By Chief Justice Court historians and other legal scholars consider each Chief Justice of the United States who presides over the Supreme Court of the United States to be the head of an era of the Court. These lists are sorted chronologically by Chief Justice and include most major cases decided by the Court. * Jay, Rutledge, and Ellsworth Courts (October 19, 1789 – December 15, 1800) * Marshall Court (February 4, 1801 – July 6, 1835) * Taney Court (March 28, 1836 – October 12, 1864) * Chase Court (December 15, 1864 – May 7, 1873) * Waite Court (March 4, 1874 – March 23, 1888) * Fuller Court (October 8, 1888 – July 4, 1910) * White Court (December 19, 1910 – May 19, 1921) * Taft Court (July 11, 1921 – February 3, 1930) * Hughes Court (February 24, 1930 – June ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1935 In United States Case Law
Events January * January 7 – Italian premier Benito Mussolini and French Foreign Minister Pierre Laval conclude an agreement, in which each power agrees not to oppose the other's colonial claims. * January 12 – Amelia Earhart becomes the first person to successfully complete a solo flight from Hawaii to California, a distance of 2,408 miles. * January 13 – A plebiscite in the Territory of the Saar Basin shows that 90.3% of those voting wish to join Germany. * January 24 – The first canned beer is sold in Richmond, Virginia, United States, by Gottfried Krueger Brewing Company. February * February 6 – Parker Brothers begins selling the board game Monopoly in the United States. * February 13 – Richard Hauptmann is convicted and sentenced to death for the kidnapping and murder of Charles Lindbergh Jr. in the United States. * February 15 – The discovery and clinical development of Prontosil, the first broadly effective antibiotic, is published in a series ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
List Of United States Supreme Court Cases, Volume 293
This is a list of cases reported in volume 293 of ''United States Reports'', decided by the Supreme Court of the United States in 1934 and 1935. Justices of the Supreme Court at the time of volume 293 U.S. The Supreme Court is established by Article III, Section 1 of the Constitution of the United States, which says: "The judicial Power of the United States, shall be vested in one supreme Court . . .". The size of the Court is not specified; the Constitution leaves it to Congress to set the number of justices. Under the Judiciary Act of 1789 Congress originally fixed the number of justices at six (one chief justice and five associate justices). Since 1789 Congress has varied the size of the Court from six to seven, nine, ten, and back to nine justices (always including one chief justice). When the cases in volume 293 were decided the Court comprised the following nine members: Federal court system Under the Judiciary Act of 1789 the federal court structure a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Supreme Court Of The United States
The Supreme Court of the United States (SCOTUS) is the highest court in the federal judiciary of the United States. It has ultimate appellate jurisdiction over all U.S. federal court cases, and over state court cases that involve a point of federal law. It also has original jurisdiction over a narrow range of cases, specifically "all Cases affecting Ambassadors, other public Ministers and Consuls, and those in which a State shall be Party." The court holds the power of judicial review, the ability to invalidate a statute for violating a provision of the Constitution. It is also able to strike down presidential directives for violating either the Constitution or statutory law. However, it may act only within the context of a case in an area of law over which it has jurisdiction. The court may decide cases having political overtones, but has ruled that it does not have power to decide non-justiciable political questions. Established by Article Three of the United States ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Learned Hand J
Billings Learned Hand ( ; January 27, 1872 – August 18, 1961) was an American jurist, lawyer, and judicial philosopher. He served as a federal trial judge on the U.S. District Court for the Southern District of New York from 1909 to 1924 and as a federal appellate judge on the U.S. Court of Appeals for the Second Circuit from 1924 to 1951. Born and raised in Albany, New York, Hand majored in philosophy at Harvard College and graduated with honors from Harvard Law School. After a relatively undistinguished career as a lawyer in Albany and New York City, he was appointed at the age of 37 as a federal district judge in Manhattan in 1909. The profession suited his detached and open-minded temperament, and his decisions soon won him a reputation for craftsmanship and authority. Between 1909 and 1914, under the influence of Herbert Croly's social theories, Hand supported New Nationalism. He ran unsuccessfully as the Progressive Party's candidate for chief judge of the New York ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Court Of Appeals For The Second Circuit
The United States Court of Appeals for the Second Circuit (in case citations, 2d Cir.) is one of the thirteen United States Courts of Appeals. Its territory comprises the states of Connecticut, New York and Vermont. The court has appellate jurisdiction over the district courts in the following districts: * District of Connecticut * Eastern District of New York * Northern District of New York * Southern District of New York * Western District of New York * District of Vermont The Second Circuit has its clerk's office and hears oral arguments at the Thurgood Marshall United States Courthouse at 40 Foley Square in Lower Manhattan. Due to renovations at that building, from 2006 until early 2013, the court temporarily relocated to the Daniel Patrick Moynihan United States Courthouse across Pearl Street from Foley Square; certain court offices temporarily relocated to the Woolworth Building at 233 Broadway. Because the Second Circuit includes New York City, it has long been one ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Commissioner Of Internal Revenue
The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury. The office of Commissioner was created by Congress as part of the Revenue Act of 1862. Section 7803 of the Internal Revenue Code provides for the appointment of a Commissioner of Internal Revenue to administer and supervise the execution and application of the internal revenue laws. The Commissioner is appointed by the President of the United States, with the consent of the U.S. Senate, for a five-year term. Douglas O’Donnell became the current and Acting Commissioner of Internal Revenue after Charles P. Rettig's term as Commissioner ended on November 12, 2022. Responsibilities The Commissioner's duties include administering, managing, conducting, directing, and supervising "the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party" and advising the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
2d Cir
D, or d, is the fourth letter in the Latin alphabet, used in the modern English alphabet, the alphabets of other western European languages and others worldwide. Its name in English is ''dee'' (pronounced ), plural ''dees''. History The Semitic letter Dāleth may have developed from the logogram for a fish or a door. There are many different Egyptian hieroglyphs that might have inspired this. In Semitic, Ancient Greek and Latin, the letter represented ; in the Etruscan alphabet the letter was archaic, but still retained (see letter B). The equivalent Greek letter is Delta, Δ. Architecture The minuscule (lower-case) form of 'd' consists of a lower-story left bowl and a stem ascender. It most likely developed by gradual variations on the majuscule (capital) form 'D', and today now composed as a stem with a full lobe to the right. In handwriting, it was common to start the arc to the left of the vertical stroke, resulting in a serif at the top of the arc. This serif w ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Revenue Act Of 1928
The Revenue Act of 1928 (May 29, 1928, ch. 852, 45 Stat. 791), formerly codified in part at 26 U.S.C. sec. 22(a), is a statute enacted by the 70th United States Congress in 1928 regarding tax policy. Section 605 of the Act provides that "In case a regulation or Treasury decision relating to the internal revenue laws is amended by a subsequent regulation or Treasury decision, made by the Secretary or by the Commissioner with the approval of the Secretary, such subsequent regulation or Treasury decision may, with the approval of the Secretary, be applied without retroactive effect." (as cited in Helvering v. R.J. Reynolds Tobacco Co., ) Tax on Corporations A rate of 12 percent was levied on the net income of corporations. Tax on Individuals A normal tax and a surtax A surtax is a tax levied upon another tax, also known as tax surcharge. Canada The provincial portion of the value-added tax on goods and services in two Canadian jurisdictions, Québec and Prince Edward Island ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
