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Stratton's Independence, Ltd. V. Howbert
''Stratton's Independence, Ltd. v. Howbert'', 231 U.S. 399 (1913), was a case before the U.S. Supreme Court that addressed the question of corporate taxation.. Case The case was argued on October 21, 1913, and decided on December 1, 1913. Stratton's Independence, Limited, a British corporation that owned and operated mines in Colorado, sued in a district court to recover taxes it had paid under protest in accordance with the provisions of the Corporation Tax Act of 1909. During the year 1909, the firm had had gross sales of $284,682.85 and costs of $190,939.42, resulting in a profit of $93,743.43. In 1910, the figures had been similar. Plaintiff's argument Stratton's contended that the mining and sale of ore was an essentially different sort of activity than manufacturing, because it involved the depletion and sale of capital, and should therefore not be taxed in the same way, because taxing the sale of ore amounted to taxing capital. Majority opinion Justice Pitney, in the m ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lawyers' Edition
The ''United States Supreme Court Reports, Lawyers' Edition'', or ''Lawyers' Edition'' (L. Ed. and L. Ed. 2d in case citations) is an unofficial reporter of Supreme Court of the United States opinions. The ''Lawyers' Edition'' was established by the Lawyers Cooperative Publishing Company of Rochester, New York in 1882, and features coverage of Supreme Court decisions going back to 1790. The first ''Lawyers' Edition'' series corresponds to the official ''United States Reports'' from volume 1 to volume 351, whereas the second series contains cases starting from the official reporter volume 352. It is currently published by LexisNexis. The ''Lawyers' Edition'' differs from the official reporter in that the editors write headnotes and case summaries, as well as provide annotations to some cases, and decisions are published far in advance of the official reporter. As such, it is similar to West's unofficial ''Supreme Court Reporter'' (S. Ct.). ''Lawyers' Edition'' case reports dif ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Oliver Wendell Holmes Jr
Oliver Wendell Holmes Jr. (March 8, 1841 – March 6, 1935) was an American jurist and legal scholar who served as an associate justice of the Supreme Court of the United States from 1902 to 1932.Holmes was Acting Chief Justice of the United States in February 1930. He is one of the most widely cited U.S. Supreme Court justices and most influential American common law judges in history, noted for his long service, pithy opinions—particularly those on civil liberties and American constitutional democracy—and deference to the decisions of elected legislatures. Holmes retired from the court at the age of 90, an unbeaten record for oldest justice on the Supreme Court.John Paul Stevens was only 8 months younger when he retired on April 12, 2010. He previously served as a Brevet Colonel in the American Civil War, in which he was wounded three times, as an associate justice and chief justice of the Massachusetts Supreme Judicial Court, and as Weld Professor of Law at his alm ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Corporate Taxation In The United States
A corporation is an organization—usually a group of people or a company—authorized by the state to act as a single entity (a legal entity recognized by private and public law "born out of statute"; a legal person in legal context) and recognized as such in law for certain purposes. Early incorporated entities were established by charter (i.e. by an ''ad hoc'' act granted by a monarch or passed by a parliament or legislature). Most jurisdictions now allow the creation of new corporations through registration. Corporations come in many different types but are usually divided by the law of the jurisdiction where they are chartered based on two aspects: by whether they can issue stock, or by whether they are formed to make a profit. Depending on the number of owners, a corporation can be classified as ''aggregate'' (the subject of this article) or '' sole'' (a legal entity consisting of a single incorporated office occupied by a single natural person). One of the most att ... [...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] |
United States Supreme Court Cases Of The White 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] |
Corporate Case Law
A corporation is an organization—usually a group of people or a company—authorized by the state to act as a single entity (a legal entity recognized by private and public law "born out of statute"; a legal person in legal context) and recognized as such in law for certain purposes. Early incorporated entities were established by charter (i.e. by an ''ad hoc'' act granted by a monarch or passed by a parliament or legislature). Most jurisdictions now allow the creation of new corporations through registration. Corporations come in many different types but are usually divided by the law of the jurisdiction where they are chartered based on two aspects: by whether they can issue stock, or by whether they are formed to make a profit. Depending on the number of owners, a corporation can be classified as ''aggregate'' (the subject of this article) or '' sole'' (a legal entity consisting of a single incorporated office occupied by a single natural person). One of the most attract ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Cameron V
Cameron may refer to: People * Clan Cameron, a Scottish clan * Cameron (given name), a given name (including a list of people with the name) * Cameron (surname), a surname (including a list of people with the name) ;Mononym * Cam'ron (born 1976), stage name of hip hop artist Cameron Giles * Cameron (architect) (1745–1812), Scottish architect who made an illustrious career at the court of Catherine II of Russia * Cameron (musician) (born 1978), Iranian-born Swedish pop singer and songwriter * Cameron (wrestler) (born 1987), professional wrestler (real name Ariane Andrew) * Marjorie Cameron (1922–1995), occultist and actress who billed herself as "Cameron" Places Australia * Cameron Park, New South Wales Canada * Cameron, Manitoba * Cameron, Peterborough County, Ontario * Cameron, Ontario, an unincorporated village in the City of Kawartha Lakes * Papineau-Cameron, Ontario * Cameron Township, Quebec, merged in 1980 with Bouchette, Quebec * Cameron Settlement, Nova Scotia ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Hill V
A hill is a landform that extends above the surrounding terrain. It often has a distinct summit. Terminology The distinction between a hill and a mountain is unclear and largely subjective, but a hill is universally considered to be not as tall, or as steep as a mountain. Geographers historically regarded mountains as hills greater than above sea level, which formed the basis of the plot of the 1995 film ''The Englishman who Went up a Hill but Came down a Mountain''. In contrast, hillwalkers have tended to regard mountains as peaks above sea level. The ''Oxford English Dictionary'' also suggests a limit of and Whittow states "Some authorities regard eminences above as mountains, those below being referred to as hills." Today, a mountain is usually defined in the UK and Ireland as any summit at least high, while the official UK government's definition of a mountain is a summit of or higher. Some definitions include a topographical prominence requirement, typically or ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Income Tax
An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics of the taxpayer and the type of income. The tax rate may increase as taxable income increases (referred to as graduated or progressive tax rates). The tax imposed on companies is usually known as corporate tax and is commonly levied at a flat rate. Individual income is often taxed at progressive rates where the tax rate applied to each additional unit of income increases (e.g., the first $10,000 of income taxed at 0%, the next $10,000 taxed at 1%, etc.). Most jurisdictions exempt local charitable organizations from tax. Income from investments may be taxed at different (generally lower) rates than other types of income. Credits of various sorts may be allowed that reduce tax. Some jurisdicti ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Justice McKenna
Joseph McKenna (August 10, 1843 – November 21, 1926) was an American politician who served in all three branches of the U.S. federal government, as a member of the U.S. House of Representatives, as U.S. Attorney General and as an Associate Justice of the Supreme Court. He is one of seventeen members of the House of Representatives who subsequently served on the Supreme Court (including two Chief Justices). Biography Born in Philadelphia, Pennsylvania, the son of Irish Catholic immigrants, he attended St. Joseph's College and the Collegiate Institute in Benicia, California. After being admitted to the California bar in 1865, he became District Attorney for Solano County and then campaigned for and won a seat in the California State Assembly for two years (1875–1877). He retired after one term and an unsuccessful bid for Speaker. [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
LexisNexis
LexisNexis is a part of the RELX corporation that sells data analytics products and various databases that are accessed through online portals, including portals for computer-assisted legal research (CALR), newspaper search, and consumer information. During the 1970s, LexisNexis began to make legal and journalistic documents more accessible electronically. , the company had the world's largest electronic database for legal and public-records–related information. History LexisNexis is owned by RELX (formerly known as Reed Elsevier). According to Trudi Bellardo Hahn and Charles P. Bourne, LexisNexis (originally founded as LEXIS) is historically significant because it was the first of the early information services to envision a future in which large populations of end users would directly interact with computer databases, rather than going through professional intermediaries like librarians. Available through IEEE Xplore. Other early information services in the 1970s met with f ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Chief Justice White
Edward Douglass White Jr. (November 3, 1844 – May 19, 1921) was an American politician and jurist from Louisiana. White was a U.S. Supreme Court justice for 27 years, first as an associate justice from 1894 to 1910, then as the ninth chief justice from 1910 until his death in 1921. White is known for formulating the ''Rule of Reason'' standard of antitrust law. Born in Lafourche Parish, Louisiana, White practiced law in New Orleans after graduating from the University of Louisiana. He also attended the College of the Immaculate Conception, present-day Jesuit High School (New Orleans), Jesuit High School in New Orleans, class of 1865. His father, Edward Douglass White Sr., was the 10th Governor of Louisiana and a Whig Party (United States), Whig United States House of Representatives, US Representative. White fought for the Confederated States of America, Confederacy during the American Civil War, Civil War and was captured in 1865. After the war, White won election to the L ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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