MCDONALD

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• McDONALD v. Commissioner of Internal Revenue, 323 U.S. 57 (U.S. 1944)
  …. In appropriate proceedings before the Tax Court of the United States that Court sustained the Commissioner, 1 T. C. 738, and its decision was affirmed by the Circuit Court of Appeals for the Third Circuit. 139 F. 2d 400. We brought the case here, 321 U. S. 762, to give a definitive judicial answer to an important problem in the administration of the federal income tax. What class of outlays may, in relation to the federal income tax, be deducted from gross income and in what amount are matters solely for…
• Hooven & Allison Co. v. Evatt, 324 U.S. 652 (U.S. 1945)
  …he fibers brought from the Philippine Islands, which are not a foreign country, could be imports within the meaning of the constitutional immunity, since they would be taxable in any event upon the two grounds already stated. We granted certiorari, 321 U. S. 762, because of the novelty and importance of the constitutional questions raised. The questions for decision are (1) whether, with respect to the fibers brought from foreign countries, petitioner was their importer; if so, (2) whether, as stored in pet…
• Sage Stores Co. v. Kansas Ex rel. Mitchell (substituted as Attorney General), 323 U.S. 32 (U.S. 1944)
  …corporation and sold by the Kansas corporation. A judgment granting this relief was entered by the Supreme Court of Kansas. 157 Kans. 404, 141 P. 2d 655. A petition for a writ of certiorari was filed by both corporations and granted by this Court, 321 U. S. 762, to examine a single issue presented by the petition, to wit, whether the Kansas statute, which prohibits the selling or keeping for sale of the products of the Carolene Products Co., was an arbitrary, unreasonable and discriminatory interference wi…