PEARCE
v.
COMMISSIONER OF INTERNAL REVENUE

U.S. | 1941-10-13
No. 306
314 U.S. 593 Supreme Court of the United States (1941) Positive Treatment
Cited by 3 cases

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  • …ortization period for the entire property, instead of the full twenty-three year estimated life of the business taken by the Commission, should have been dated from the passage of the Act or the time of the Commission’s order. We granted certiorari, 314 U. S. 593, because of the novelty and importance of the questions presented upon the Commission’s petition challenging the grounds of reversal below, and on the companies’ cross petition assailing the constitutionality of the Act, the authority of the Commiss…
  • Jones v. Opelika, 316 U.S. 584 (U.S. 1942)
    …me Court of Alabama decided that nondiscriminatory licensing of the sale of books or tracts was constitutional, reversed the Court of Appeals, and stayed execution pending certiorari. 241 Ala. 279, 3 So. 2d 76. This Court, having granted certiorari, 314 U. S. 593, dismissed the writ for lack of a final judgment. 315 U. S. 782. The Court of Appeals thereupon entered a judgment sustaining the conviction, which was affirmed by the Alabama Supreme Court and is final. 242 Ala. 549, 7 So. 2d 503. We therefore gran…
  • Busey v. Dist. of Columbia, 129 F.2d 24 (D.C. Cir. 1942)
    …v. C. I. O., 307 U.S. 496, 516, 59 S.Ct. 954, 83 L.Ed. 1423; Schneider v. State (Town of Irvington), 308 U.S. 147, 60 S.Ct. 146, 84 L.Ed. 155. Jones v. City of Opelika, Ala.App., 3 So. 2d 74, reversed, 241 Ala. 279, 3 So. 2d 76, certiorari granted, 314 U.S. 593, 62 S.Ct. 93, 86 L.Ed. —, writ dismissed for want of a final judgment, 62 S.Ct. 630, 86 L.Ed. —. Cf. Cox v. New Hampshire, 312 U.S. 569, 576, 61 S.Ct. 762, 85 L.Ed. 1049, 133 A.L.R. 1396; Drake v. United States ex rel. Bates, 30 App.D.C. 312, 320.…

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