United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Τόμος 281

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Σελίδα 359 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Σελίδα 493 - The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed upon the taxpayer by this title.
Σελίδα 244 - ... (c) To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer or trust is made or created before or after the passage of this act), except in case of a bona fide sale for a fair consideration in money or money's worth.
Σελίδα 40 - That any seaman who shall suffer personal injury in the course of his employment may, at his election, maintain an action for damages at law, with the right of trial by jury, and in such action all statutes of the United States modifying or extending the commonlaw right or remedy in cases of personal injury to railway employees shall apply...
Σελίδα 50 - Upon conviction, such a person shall be punished by a fine of not more than $500, or imprisonment for not more than six months, or both.
Σελίδα 606 - shall be construed to include alcohol, brandy, whisky, rum, gin, beer, ale, porter, and wine, and in addition thereto any spirituous, vinous, malt, or fermented liquor, liquids, and compounds, whether medicated, proprietary, patented, or not, and by whatever name called, containing one-half of 1 per centum or more of alcohol by volume which are fit for use for beverage purposes...
Σελίδα 635 - This act shall be so interpreted and construed as to effect its general purpose to make uniform the law of those States which enact it.
Σελίδα 134 - Act under this section — (1) the term "employee" does not include a master or member of a crew of any vessel, or an officer or employee of the United States or any agency thereof or of any State or foreign government, or of any political subdivision thereof; (2) the term "employer" means an employer any of whose employees are employed in such operations; and (3) the term "United States" when used in a geographical sense includes the outer Continental Shelf and artificial islands and fixed structures...
Σελίδα 134 - No compensation shall be payable in respect of the disability or death of — (1) A master or member of a crew of any vessel, nor any person engaged by the master to load or unload or repair any small vessel under eighteen tons net...
Σελίδα 122 - It is clear that the cause of action is one which "arises under" the Federal Constitution. The complaint alleges that the 1901 statute effects an apportionment that deprives the appellants of the equal protection of the laws in violation of the Fourteenth Amendment.

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