UNITED STATES

v.

WILLOW RIVER POWER CO.

Citator

Cited By

• United States v. Willow River Power Co., 324 U.S. 499 (U.S. 1945)
  …tion, must pay for the destruction of a property right arising out of the lawful use of waters not regulable by the federal government because they are not navigable. The Chief Justice concurs in this opinion. 101 Ct. Cls. 222, certiorari granted, 323 U. S. 694. The other 17 have some form of the appropriative system. It is based on the principle of priority or seniority, under which rights accrue to users in the order in which they first put waters to beneficial use. The principle is not equal right of u…
• Commissioner of Internal Revenue v. Wheeler, 324 U.S. 542 (U.S. 1945)
  …judgment of the Court of Appeals is reversed and that of the Tax Court is affirmed. Reversed. Mr. Justice Roberts is of opinion the judgment should be affirmed for the reasons stated by the Circuit Court of Appeals, 143 P. 2d 162. 143 F. 2d 162. 323 U. S. 694. This was slightly modified by the Tax Court in an aspect not material here. 1 T.C. 640. See Paul, Selected Studies in Federal Taxation (Second Series, 1938) 149, 155 et seq. The provision appears in Reg. 94, Art. 115-3, under the Act of 1936; R…