UNITED STATES
v.
GLENN L. MARTIN CO.

U.S. | 1939-05-01
No. 854
307 U.S. 618 Supreme Court of the United States (1939) Positive Treatment
Cited by 2 cases

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  • …er in the donor to alter the disposition of the property in any way not beneficial to himself, was held to be incomplete and not subject to the gift tax under the 1932 Aet so long as the donor retained that power. We granted certiorari in this case, 307 U. S. 618, and in the Humphreys case, id. 619, upon the representation of the Government that it has taken inconsistent positions with respect to the question involved in the two cases and, that because of this fact and of the doubt of the correctness of the…
  • United States v. Glenn L. Martin Co., 308 U.S. 62 (U.S. 1939)
    …nd that of the 'District Court is affirmed. Reversed. Mr. Justice Butler took no part in the consideration and decision of this case. Laws of Maryland, extraordinary session, Dec. 1936, c. 1. 49 Stat. 620, 637. 23 F. Supp. 262. 100 F. 2d 793. 307 U. S. 618. The government’s petition for certiorari set out that “Almost all government contracts since 1933 have contained provisions either identical with that here involved, or so similar as to present substantially the same question. . . . The War Departm…

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