DOUGLAS ET AL.

v.

CALIFORNIA

Citator

Cited By

• Commissioner of Internal Revenue v. Bilder, 369 U.S. 499 (U.S. 1962)
  …ng of § 213. 289 F. 2d 291. Because of a subsequent contrary holding by the Court of Appeals for the Second Circuit, Carasso v. Commissioner, 292 F. 2d 367, and the need for a uniform rule on the point, we granted certiorari to resolve the conflict. 368 U. S. 912. The Commissioner concedes that prior to the enactment of the Internal Revenue Code of 1954 rental payments of the sort made by the taxpayer were recognized as deductible medical expenses. This was because § 23 (x) of the Internal Revenue Code of 1…
• Cent. R.R. Co. of Pa. v. Pennsylvania, 370 U.S. 607 (U.S. 1962)
  …Capital Stock Tax, Purdon’s Pa. Stat. Ann., 1949, Tit. 72, §§ 1871, 1901, to the full value of all appellant’s freight cars.1 403 Pa. [*609] 419, 169 A. 2d 878. We postponed consideration of the question of jurisdiction to the hearing on the merits, 368 U. S. 912, and now find that the appeal is appropriately before us under 28 U. S. C. § 1257 (2). E. g., Standard Oil Co. v. Peck, 342 U. S. 382. We take the facts pertinent to decision from a stipulation submitted by the parties to the trial court. The appel…