Citation Eisner v. Macomber‚3 AFTR 3020‚ 252 US 189‚1 USTC ¶32 (US‚ 1920) Issue (1) Under the 16th Amendment‚ does Congress have the power to tax stock dividends received by the Macomber? (2) Are stock dividends considered income? Facts Mrs. Macomber owned 2‚200 shares of Standard Oil Company. In January 1916‚ Standard Oil Company declared a 50% stock dividend. Mrs. Macomber received an additional 1‚100 shares of stock with a $19‚877 par value. The shares represented a surplus for Standard
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Marbury V. Madison (1803) Facts: Congress enacted the Organic Act which authorized John Adams to appoint forty-two justices of the peace for the District of Colombia. In the confusion of the Adams administration’s last days in office‚ Marshall (then Secretary of State)‚ failed to deliver some of these commissions. When the new administration came into office‚ James Madison‚ the new Secretary of State‚ acting under orders from Jefferson‚ refused to deliver at least five of the commissions. William
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Holberg & Company‚ the defendant‚ had a working business agreement with Citizens National Assurance Company (CNAC)‚ the plaintiff. Owned and operated by Robert E. Holberg‚ Holberg & Co. is an unincorporated sole proprietorship. Holberg seeked out clients to sell insurance through CNAC for which he collected commission on the sale. To establish this practice between the two companies‚ CNAC drafted a contract detailing the appropriate conduct‚ commission rates‚ etc. During a transaction‚ CNAC observed
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Lucy v. Zehmer I. Statement of the Facts Zehmer owned a Farm that Lucy had made several offers to purchase‚ all of which Zehmer rejected. Lucy met Zehmer in the latter’s restaurant one evening. After drinking‚ they had a substantial discussion about the sale of the farm. Lucy made an offer of $50‚000. Zehmer drafted up Lucy a contract specifying the land‚ the amount‚ title satisfactory to buyer. Lucy took the written agreement and offered $50‚000 to Zehmer who refused to abide to the written agreement
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Arizona v. Rodney Joseph Gant 1. Heading a. Arizona v. R. Joseph Gant‚ Supreme Court of the United States‚ 2009 (April 21‚ 2009) 2. Statement of Facts a. Tucson‚ Arizona police officers acted on an anonymous tip that the residence at 2524 N. Walnut Ave was being used to sell drugs. The door was answered by Rodney Gant‚ who after a records check‚ revealed that Gant’s driver’s license had been suspended and there was an outstanding warrant out for his arrest for driving with a suspended license
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“Long gone are the days of blatant racism‚ racial segregation‚ and overwhelming prejudice.” While‚ it is true that while racism is no longer at the forefront of society‚ racism on Long Island still persists in 2016. While not every person of color you meet can say that they have personally felt that they have experienced actual racism‚ it is still somewhat prevalent in our society. Underlying racism through microaggressions still carries on to this day. A microaggression is a comment that may seem
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McCulloch v Maryland 4 Wheat. (17 U.S.) 316 (1819) Issue May Congress charter a bank even though it is not an expressly granted power? Holding Yes‚ Congress may charter a bank as an implied power under the "necessary and proper" clause. Rationale The Constitution was created to correct the weaknesses of the Articles. The word "expressly" particularly caused major problems and therefore was omitted from the Constitution‚ because if everything in the Constitution had to be expressly stated
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NASH v. AUBURN UNIVERSITY FACTS: Two Students of Auburn University David Nash and Donna Perry were accused of cheating on their anatomy exams‚ which was a violation of the Student Code of Professional Ethics at Auburn. At a university hearing which was to determine the merits of their charge‚ faculty and student witnesses testified they observed Nash and Perry cheating in various way and at multiple times during their exams. At the conclusion of the hearing the students were suspended from the
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in Long Island If you’re looking for a nice and relaxing weekend vacation‚ a quick trip to Long Island is a great way to unwind from the hustle and bustle of the city life. If you love to travel but you don’t have the luxury of time‚ Long island can be easily accessed if you’re coming from New York City. How to Get There There are different ways get to Long Island from New York City. You can take the Long Island Rail Road train‚ a bus or drive via any of major roads including the Long Island Expressway
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Miranda V. Arizona‚ 384 U.S. 436 (1966) Miranda V. Arizona is case where Mr. Ernesto Miranda who was suspected for kidnapping and rape of 18 years old woman. After Mr. Miranda is arrested and identified by victim‚ police interrogated him for two hours and he confessed the crime. However at time he signed a confession he was not aware of his rights. No one told him his rights to remain silent nor informed him that his statement would be used against him. Although‚ when he put his confession into
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