Legal Opinion
Atlantic Coast Line Railroad Co. v. Daughton
Supreme Court of the United States
Decided June 4, 1923No. 724, 727, 744, 756PublishedCited by 99 opinions
1Opinion of the Court
Mb. Justice Brandéis
delivered the opinion of the Court.
The Constitution of North Carolina (Article V, § 3, as amended January 7, 1921) authorizes the General Assembly to tax incomes at a rate not exceeding six per cent. The Income Tax Act of March 8, 1921 (Revenue Act, c. 34, Schedule D, §§ 100-904, as amended by c. 35, Public Laws 1921) laid upon corporations a tax equal to three per cent, of the entire net income as therein defined and upon individuals a progressive tax not exceeding that percentage. For the purpose of ascertaining the taxable income the statute divides taxpayers into three…
2Cases cited29 opinions
- Davis v. WakeleeSupreme Court of the United States · 1895
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Shaffer v. CarterSupreme Court of the United States · 1920
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
24 more not listed; retrieve them via the Exa API.
3Cited by99 opinions
- Hagans v. LavineSupreme Court of the United States · 1974
- Freeman v. HewitSupreme Court of the United States · 1947
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940
- New York Rapid Transit Corp. v. City of New YorkSupreme Court of the United States · 1938
94 more not listed; retrieve them via the Exa API.