... the practical and historical ground that this kind of tax always has been regarded as the antithesis of a direct tax; "has ever been treated as a duty or excise, because of the particular occasion which gives rise to its levy." 178 US 81-83. Upon... Political Science Quarterly - Stranica 4761921Potpun prikaz - O ovoj knjizi
| United States. Court of Claims - 1929 - Broj stranica: 868
...doubtless for the reason that they had prevailed for more than a hundred years, and it is said that " upon this point a page of history is worth a volume of logic." Surely a " transfer " is included in a " transmission." That there was a transmission of the property... | |
| 1921 - Broj stranica: 496
...been treated as a duty or excise, because of the particular occasion which gives rise to its levy.' Upon this point a page of history is worth a volume of logic." Whether the federal estate tax should be computed on the net value of the estate after the state inheritance... | |
| Thomas Reed Powell - 1919 - Broj stranica: 472
...Eisner' " on the practical and historical ground that this kind of a tax always has been regarded as the antithesis of a direct tax ; ' has ever been treated...income taxes as had previously been held to be direct taxes. Now the court does not inquire whether a tax on income is a direct tax by reason of the source... | |
| 1922 - Broj stranica: 500
...a duty or excise, because of the particular occasion which gives rise to its levy" (178 US, 81-83). Upon this point a page of history is worth a volume of logic. The inequalities charged upon the statute, if there is an intestacy, are all inequalities in the amounts... | |
| United States - 1922 - Broj stranica: 1028
...particular occasion which gives rise to its levy.' 178 US 81-83. FED. STAT. ANN.— 1921 SUPP. I'pon this point a page of history is worth a volume of logic. " The inequalities charged upon the statute, if there is an intestacy, are all inequalities in the amounts... | |
| 1924 - Broj stranica: 1284
...(US) 331 (1874), and Knowlton v. Moore, 178 US 41 (1900). 31 Mr. Justice Holmes states (p. 349): " Upon this point a page of history is worth a volume of logic." 32 At p. 348. 33 The reference in New York Trust Company v. Eisner, supra, at p. 349, to Knowlton v.... | |
| 1924 - Broj stranica: 1210
...Holmea (NY Trust Co. v. Eisner, 256 U. S. 345, 349, 41 Sup. Ct. 506, 507 [65 L. Ed. 963, 16 ALR 660]): "Upon this point a page of history is worth a volume of logic." I am further convinced that, at the time of the separation, the character of evidence required as the... | |
| 1924 - Broj stranica: 464
...been treated as a duty or excise, because of the particular occasion which gives rise to its levy.'60 Upon this point a page of history is worth a volume of logic."'1 Thus the Supreme Court has uniformly maintained the position that a succession tax of any... | |
| |