Legal Opinion
Kingan & Co. v. Smith
District Court, S.D. Indiana
Decided December 10, 1936No. 1851PublishedCited by 4 opinions
1Opinion of the Court
BALTZELL, District Judge.
This is an action in which the complainant challenges the validity of certain provisions of the Revenue Act of 1936 (49 Stat. 1652). The provisions of the act thus challenged, and the only provisions with which we are here concerned, are found in. title 3, section 501 (26 U.S.C.A. § 345), and are as follows:
“Sec. 501. Tax on Net Income from Certain Sources
“(a) The following taxes shall be levied, collected, and paid for each taxable year (in addition to any other tax on net income), upon the net income of every person which arises from the sources specified below:.…
2Cases cited42 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- United States v. ButlerSupreme Court of the United States · 1936
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Knowlton v. MooreSupreme Court of the United States · 1900
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3Cited by4 opinions
- White Packing Co. v. RobertsonCourt of Appeals for the Fourth Circuit · 1937
- Wilson Milling Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
- Union Packing Co. v. RoganDistrict Court, S.D. California · 1937
- In re the Estate of DickersonNew York Surrogate's Court · 1937