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- American Baseball Club of Philadelphia (Philadelphia National League Baseball Club Intervener) v. City of Philadelphia (1)
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Articles 1 - 4 of 4
Full-Text Articles in Law
Administrative Law-Judicial Review-Federal Equity "Powers
Administrative Law-Judicial Review-Federal Equity "Powers
Michigan Law Review
Plaintiff's testator, a resident of New York, died there and at the time of his death owned certain oil paintings on temporary loan to an Art Museum in Pennsylvania, on which the State of Pennsylvania levied an inheritance tax. Plaintiff, executor under a will disposing of the pictures, filed a bill in the Federal District Court for Eastern Pennsylvania to enjoin the defendants, tax officials of Pennsylvania, from attempting to impose or collect the inheritance tax. The bill alleged diversity of citizenship and the requisite jurisdictional amount, and further that the imposition of the tax violated the Fourteenth Amendment, depriving …
Taxation-Tax On Rolling Stock-Situs Of Personal Property Employed In Interstate Commerce
Taxation-Tax On Rolling Stock-Situs Of Personal Property Employed In Interstate Commerce
Michigan Law Review
An Illinois corporation owned a fleet of tank cars which were used to carry oil from the corporation's Oklahoma refinery to other States. The State of Oklahoma sought to impose a tax upon the entire fleet, although the cars were outside of Oklahoma at least twenty days each month. Held, Oklahoma had only the jurisdiction to tax the average number of tank cars habitually employed within the State. Johnson Oil Refining Co. v. Oklahoma, 290 U.S. 158, 54 Sup. Ct. 152 (1933).
Municipal Corporations - Power To License - Discretionary Power In Administrative Officers
Municipal Corporations - Power To License - Discretionary Power In Administrative Officers
Michigan Law Review
The City Council of Philadelphia enacted an ordinance requiring as many officers or firemen as the Director of Public Safety should deem necessary to be present at all athletic contests for profit, and further provided that the officers or firemen so stationed should be compensated at the rate of $5.50 per day by those persons requiring or demanding such service. The plaintiff brought this suit in equity to declare invalid and restrain the enforcement of the ordinance. The lower court held that the ordinance was invalid, but the supreme court reversed this decision and held that this was a valid …
Taxation-Computation Of Capital Gains
Taxation-Computation Of Capital Gains
Michigan Law Review
In 1915 petitioner and husband purchased property by the entirety for $13,000. Petitioner contributed 12 per cent of the purchase price and her husband the remaining 88 per cent. In 1924 the husband died, the property at that time having a market value of $40,000. In 1925 petitioner sold the property for this sum. Petitioner, in her income tax return for that year, computed the taxable profit by using the market value of the property at the time of her husband's death with respect to the 88 per cent representing the contribution of the husband to the purchase price. Held …