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Arkansas Corporation Commission v. Thompson, 313 U.S. 132 (1941)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Arkansas Corporation Commission v. Thompson, 313 U.S. 132 (1941)
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Arkansas Corporation Commission v. Thompson No. 715 Argued April 4, 1941 Decided April 28, 1941 313 U.S. 132
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE EIGHTH CIRCUIT
Syllabus
1. Assumed, without deciding, that § 64(a) of the Bankruptcy Act is applicable in railroad reorganization proceedings under § 77. p. 138.
2. Section 64(a)(4) of the Bankruptcy Act giving priority to "taxes legally due and owing by the bankrupt to . . . any State," and providing "[t]hat, in case any question arises as to the amount or legality of any taxes, such question shall be heard and determined by the [bankruptcy] court," does not empower that court to revise the valuation of a railroad which has been finally fixed, pursuant to the state law, as the basis for a state tax. P. 142.
So held where the valuation was by a state commission having broad authority in the regulation of railroads and other public utilities and over valuations for tax purposes, in quasi-judicial proceedings in which the reorganization trustee had been fully heard and from the result of which he took no appeal to the state courts, as permitted by state law. New Jersey v. Anderson, 203 U.S. 483, distinguished.
116 F.2d 179 reversed.
Certiorari, 312 U.S. 673, to review the affirmance of an order in a railroad reorganization proceeding which overruled a motion by the present petitioners for the dismissal of a petition filed by Thompson, Trustee. His petition alleged that certain state taxes laid on the railroad were excessive and unlawful, and sought to have their validity determined by the bankruptcy court.
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Chicago: U.S. Supreme Court, "Syllabus," Arkansas Corporation Commission v. Thompson, 313 U.S. 132 (1941) in 313 U.S. 132 313 U.S. 133–313 U.S. 137. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=7HUASL1BCMR4WX7.
MLA: U.S. Supreme Court. "Syllabus." Arkansas Corporation Commission v. Thompson, 313 U.S. 132 (1941), in 313 U.S. 132, pp. 313 U.S. 133–313 U.S. 137. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=7HUASL1BCMR4WX7.
Harvard: U.S. Supreme Court, 'Syllabus' in Arkansas Corporation Commission v. Thompson, 313 U.S. 132 (1941). cited in 1941, 313 U.S. 132, pp.313 U.S. 133–313 U.S. 137. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=7HUASL1BCMR4WX7.
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