NATIONAL BELLAS HESS, INC.

v.

DEPARTMENT OF REVENUE OF THE STATE OF ILLINOIS

Citator

Cited By

• Fleischmann Distilling Corp. v. Maier Brewing Co., 386 U.S. 714 (U.S. 1967)
  …the Lanham Act federal courts are without power to make such awards. 359 F. 2d 156 (1966). We granted cer-tiorari to resolve the conflict between that holding and the prior decisions of federal courts upon which the [*717] District Court had relied. 385 U. S. 809 (1966). For the reasons elaborated below, we affirm. As early as 1278, the courts of England were authorized to award counsel fees to successful plaintiffs in litigation.7 Similarly, since 1607 English courts have been empowered to award counsel fe…
• Commissioner of Internal Revenue v. Stidger et ux., 386 U.S. 287 (U.S. 1967)
  …Iwakuni was deductible To resolve a direct conflict between this decision and a 1948 decision of the Court of Appeals for the Fourth Circuit in another case involving a military officer, Bercaw v. Commissioner, 165 F. 2d 521, wé granted certiorari. 385 U. S. 809. This case , then requires us to focus upon one of the three conditions which must be met before an item is deductible.as a travel expense under § 162 (a)(2). There is no question but that the expenditure here was “ordinary and necessary” and tha…
• Nat'l Bellas Hess, Inc. v. Dep't of Revenue of the State of Ill., 386 U.S. 753 (U.S. 1967)
  …to ensure a rational economy free from such unjustifiable local entanglements. Under the Constitution, this is a domain where Congress alone has the power of regulation, and control.15 The judgment is Reversed. 34 Ill. 2d 164, 214 N. E. 2d 755. 385 U. S. 809. 34 Ill. 2d, at 166-167, 214 N. E. 2d, at 757. Ill. Rev. Stat. c. 120, § 439.3 (1965). Id., § 439.5. Id., § 439.11. Id., § 439.14. Id., § 439.12a. Strictly speaking, there is no question of the. connection- or link between the State and “the…