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United States v. Emery, Bird, Thayer Realty Co., 237 U.S. 28 (1915)
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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.
United States v. Emery, Bird, Thayer Realty Co., 237 U.S. 28 (1915)
United States v. Emery, Bird, Thayer Realty Company No. 117 Argued January 12, 13, 1915 Decided April 5, 1915 237 U.S. 28
ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE WESTERN DISTRICT OF MISSOURI
Syllabus
The district court, sitting as a Court of Claims under § 24 (20 subd.) has jurisdiction over claims against the United States for refunding taxes paid under the Corporation Tax Law under duress and protest to the Collector and by him turned over to the United States.
The great act of justice embodied in the Court of Claims is not to be construed strictly and with an adverse eye.
A realty corporation simply collecting and distributing rent from a specified parcel of land is not doing business within the meaning of the Corporation Tax Law of 1909. Zonne v. Minneapolis Syndicate, 220 U.S. 170, followed; Cedar St. Realty Co. v. Park Realty Co., 220 U.S. 107, distinguished.
The facts, which involve the jurisdiction of the district court sitting as a Court of Claims and also of the validity of a tax imposed under the Corporation Tax Law of 1909, are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Emery, Bird, Thayer Realty Co., 237 U.S. 28 (1915) in 237 U.S. 28 237 U.S. 30. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=JBFIL3ZJWKMXM3B.
MLA: U.S. Supreme Court. "Syllabus." United States v. Emery, Bird, Thayer Realty Co., 237 U.S. 28 (1915), in 237 U.S. 28, page 237 U.S. 30. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=JBFIL3ZJWKMXM3B.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Emery, Bird, Thayer Realty Co., 237 U.S. 28 (1915). cited in 1915, 237 U.S. 28, pp.237 U.S. 30. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=JBFIL3ZJWKMXM3B.
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