Definitions from Case Law

a corporation or other issuer of securities which is organized under the laws of this state or has its principal office in this state, which has substantial assets located in this

one that both constituted 2 percent or less of the total acreage in an allotted tract and had earned less than $100 in the preceding year.

That rule of liability is to be enforced in the light of the fact that the provisions of the tariff enter into and form a part of the contract of shipment, and if a regularly filed

in order to produce uniformity in the imposition of duties, the dutiable classification of articles imported must be ascertained by an examination of the imported article itself, i

The rules and regulations, duly published and filed, which in any wise affect the rates or the value of the service to be rendered, are controlling upon both parties to the shippin

Laws imposing duties on importations of goods, are intended for practical use and application by men engaged in commerce; and hence it has become a settled rule in the interpretati

A tax is an enforced contribution for the payment of public expenses. It is laid by some rule of apportionment according to which the persons or property taxed share the public bur

Receipt of income or accrual of the right to receive it within the tax year is the test of taxability, not the time it has taken the taxpayer to earn it nor the duration of his inv

Taxable event', 'jurisdiction to tax', 'business situs', 'extraterritoriality', are all compendious ways of implying the impotence of state power because state power has nothing on

It is not necessary to recognition of taxable gain that he should be able to sever the improvement begetting the gain from his original capital. If that were necessary, no income c

A gift to a trustee reserving to the donor the economic benefit of the trust or the power of its disposition, involves no taxable gift. It is only upon the surrender by the donor o

The taxable gross estate must include those property interests the ultimate possession or enjoyment of which is held in suspense until the moment of the grantor's death or thereaft

The income that is subject to a man's unfettered command and that he is free to enjoy at his own option may be taxed to him as his income, whether he sees fit to enjoy it or not.

When the proceedings for the acquisition of the title have reached the point where nothing more remains to be done by the entryman, and the government no longer has any beneficial

a possessory interest in nontaxable publicly owned real property, as such property is defined in section 104 of the Revenue and Taxation Code.

Intangible personal property may acquire a taxable situs where permanently located, employed and protected.

To render the dividend taxable as income, there must be a change brought about by the issue of shares as a dividend whereby the proportional interest of the stockholder after the d

The principle that the joint return is to be treated as the return of a 'taxable unit' and as though it were made by a 'single individual' would be violated if in making a joint re

the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed.

its fiscal year.

the only sense in which a tax is a personal charge, is, that it is assessed upon personal estate, and the profits of labor and industry. It is called a personal charge, to distingu

whether the government may recover a personal judgment for a tax depends upon the existence of the duty to pay, for the enforcement of which another remedy has not been made exclus

Taxation is not so much concerned with the refinements of title as it is with actual command over the property taxed—the actual benefit for which the tax is paid.

A so-called tax is just as much an interference with the liberty of contract as is a penalty by fine, where the subject-matter giving rise to the imposition is beyond the jurisdict

The present tax is a tax upon the person, as is shown by the form of the suit, and is imposed, it may be presumed, for the general advantages of living within the jurisdiction. The

Taxation of the agency is taxation of the means; taxation of the property of the agent is not always, or generally, taxation of the means

The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.

a recovery of an item that has produced an income tax benefit in a prior year is to be added to income in the year of recovery

As in other cases of this character, we accept the decision of the state court of last resort respecting the proper construction of the statute, but are in duty bound to determine

the judicial function is exhausted when there is found to be a rational basis for the conclusions approved by the administrative body; when the court cannot separate the elements o

The deed, then, from the sheriff and Collector Borden to Lawson, was clearly prima facie evidence of the assessment, taxation, and forfeiture of the land; of the regularity of ever

the mere overpayment of an installment is treated as a payment on account of the tax which is assessed for that year, and is not a 'tax erroneously or illegally assessed or collect

burdens, charges, or impositions put or set upon persons or property for public uses.

taxes are deductible only by the person upon whom they are imposed

The right to make exemptions is involved in the right to select the subjects of taxation and apportion the public burdens among them, and must consequently be understood to exist i

The privilege, though for the benefit of the Indians, is annexed, by the terms which create it, to the land itself, not to their persons. It is for their advantage that it should b

a franchise for banking, when bought, the price is paid for the use of the privilege whilst it lasts, and any tax upon it would substantially be an addition to the price. But wheth

the provision that the land should be nontaxable was a property right, which Congress undoubtedly had the power to grant. That right fully vested in the Indians and was binding upo

the words 'the tax imposed' must mean 'the tax demanded' or 'assessed' or 'due

Only if it is then apparent that, under the most liberal view of the law and the facts, the United States cannot establish its claim, may the suit for an injunction be maintained.

tax laws are to be interpreted liberally in favor of taxpayers, and that words defining things to be taxed may not be extended beyond their clear import. Doubts must be resolved ag

Levying a tax does not create a contract. It is a unilateral act of superior power, not depending for its effect upon concurrence of the party taxed

liability for a tax is not subject to the rules applicable to the vendor's equity. 'A man cannot get rid of his liability to a tax by buying without notice.

Liability to taxation in one State does not necessarily exclude liability in another.

A tax lien is an encumbrance upon the land, and payment, subsequent to purchase, to discharge a pre-existing lien is no more the payment of a tax in any proper sense of the word th

It is called a franchise tax in the act, but it is a franchise tax measured by property. ... It has not been decided, and it could not be decided, that a state may not tax its own

The tax on floor stocks, though complementing the processing tax, was not a tax upon the 'processing' of an agricultural commodity but upon articles already processed from such a c

directly to tax the income from securities amounts to taxation of the securities themselves

A tax upon the leases is a tax upon the power to make them, could be used to destroy the power to make them. If they cannot be taxed as entities they cannot be taxed vicariously by

Such tax is not a tax upon property as such because of its ownership, but a true excise levied on the results of the business of carrying on mining operations.

In the case of the obligations of a State or of its political subdivisions, the subject held to be exempt from federal taxation is the principal and interest of the obligations. Th

By whatever name the exaction may be called, if it amounts to no more than the ordinary tax upon property or a just equivalent therefor, ascertained by reference thereto, it is not

a tax on the privilege of succession...laid not on the donor, but on the beneficiary; the gift taxed is not one long since completed, but one which never passed to the beneficiarie

any person subject to any internal revenue tax.

The taxpayer's action can meet this test, but only when it is a good-faith pocketbook action. It is not a question of motivation but of possession of the requisite financial intere

§ 57, sub. j places penalties in a category quite different from ordinary debts, one not favored in bankruptcy, and the character of a penalty is by no means changed by calling it

the period in which the claimant actually paid the tax to a collector and ends with the last payment.

stock transferred pursuant to a qualified plan to the extent ""the fair market value" of the share at the time of exercise exceeds the option price." IRC § 57(a)(6) (emphasis added

The intention clearly was to put these various governmental units in respect of their taxes in a single class upon terms of equality with one another

It is essential to the validity of tax sales, not merely that they should be conducted in conformity with the requirements of the law, but that they should be conducted with entire

It would be going too far to say that a collector selling land with or without authority, could, by his conveyance, transfer the title of the rightful proprietor. He must act in co

the bare question whether an instrumentality of commerce has tax situs in a state for the purpose of subjection to a property tax is one of due process

In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlar

He must show that the investigation will be conducted pursuant to a legitimate purpose, that the inquiry may be relevant to the purpose, that the information sought is not already

a valuation a step removed from taxation.

the fact that no judgment has been rendered or recorded against said succession.

that Act was intended to prevent matters concerned with the mere etiquette of trials and with the formalities and minutiae of procedure from touching the merits of a verdict

In the patent context, 'technical fraud' encompasses 'an honest mistake as to the effect of prior installation upon patentability'; such good faith constitutes a complete defense t

all nonacademic admissions criteria that are essential to participation in the program in question.

It was a perishable cargo, and much injured by the accident, though it does not appear to be to the amount of one half its value; and it was liable to still farther deterioration.

Intercourse between the states by the telegraph is interstate commerce.

a transmitter and receiver capable of use in the transmitting and receiving of telephone communications

In the first place, the capture and possession by the British was not an absolute change of the allegiance of the captured inhabitants. They owed allegiance indeed to the conqueror

two things and two things only: Ordinance 81-5 and Resolution 83-21.

only to maintain the status quo, on proper cause being shown, for such time as may be necessary to obtain a decision upon the application for an interlocutory injunction by a court

It is believed that the rigid rules of the Common Law, have never been applied to a wife's estate in lands of this description... It would indeed be idle to compel an heir or purch

In legal contemplation, the tenants constitute a unit; neither can dispose of any part of the estate without the consent of the other; and the whole continues in the survivor.

The well established principle, therefore, that a tenant shall not be permitted to dispute his landlord's title, excludes the defendant from setting up the title of the bank.

On a careful examination of the whole record, we are abundantly satisfied that the appellants have fully established the fact of the tenancy of Stith, at the time he entered on the

Wherever a defendant has entered into possession under the plaintiff, he shall not be permitted, while he remains in possession, to dispute the plaintiff's title. He has a right to

the plaintiff may, therefore, shew the possession of Mr. Callander, or of any other person under whom he claims, within that term; and, in order to do so, he certainly is at libert

calendar days, and not legislative days; that the President cannot return a bill with his objections to the House in which it originated except by returning it to the House while i

a tender at common law... operating only to suspend the interest 'till a subsequent demand and refusal have taken place.

a fixed platform with floating tender ships moored adjacent thereto.

agreements are forbidden which 'tend to create a monopoly,' and it is immaterial that the tendency is a creeping one rather than one that proceeds at full gallop; nor does the law

in all cases wherever any person or persons shall have had seven years peaceable possession of any land, by virtue of a grant, or deed of conveyance, founded upon a grant, and no l

The 'tentative valuation' of the statute is no more than an ex parte appraisement without probative effect

intended to confirm the understanding of the people at the time the Constitution was adopted, that powers not granted to the United States were reserved to the states or to the peo

These words are not limited so as to outlaw discrimination only where there is in existence a formal contract or relation of employment between employer and employee. They embrace,

[T]he wife's interest in it would be a 'terminable' one, within the meaning of the statute, inasmuch as the wife may die before receipt of the 240 guaranteed installments, in which

The expression 'terminal facilities, including main-line track or tracks for a reasonable distance outside of such terminal, of any carrier' does not include mere interchange facil

We are not unmindful of the essential difference between terminal systems properly so described and railroad transportation companies. The first are but instrumentalities which ass

only " 'completed' " or " 'ended.' " Brief for Respondent 14.

cancellation," §2801(17), but it does not further define the term "terminate" or the incorporated term "cancel." We therefore give those terms their ordinary meanings.

any" action resulting in the termination of the parent-child relationship," 25 U.S.C.

Now, it is not indispensable to the termination of the voyage that the vessel should arrive at the terminus ad quem she was destined. It may as well be produced by stranding, by st

Whether the terminus a quo should be so included, it must be admitted, has been a vexed question for many centuries, both among learned doctors of the civil law and the courts of E

the administrative period that a prisoner must complete in order to earn his freedom.

all aspects of religious observance and practice, as well as belief, unless an employer demonstrates that he is unable to reasonably accommodate to an employee's or prospective emp

A stipulation with respect to the contracting out of work performed by members of the bargaining unit might appropriately be called a 'condition of employment.' The words even more