Omega Chem. Co. v. Comm'r

4 Cited authorities

  1. Burnet v. Chicago Portrait Co.

    285 U.S. 1 (1932)   Cited 126 times
    In Burnet, the Supreme Court held that the State of New South Wales was a "foreign country" within the meaning of ยง 238(a) of the 1921 Revenue Act, which granted a credit for taxes paid by a domestic corporation to "any foreign country."
  2. United States v. Jackson

    280 U.S. 183 (1930)   Cited 113 times
    Describing trust patent
  3. United States v. Hill

    120 U.S. 169 (1887)   Cited 46 times
    In United States v. Hill, 120 U.S. 169, it was held that a proceeding for naturalization is not a "cause" in the strict sense of the term but a special and peculiar case of which the courts have jurisdiction, where only the party asking for the right or privilege is before the court.
  4. Swift Co. v. United States

    105 U.S. 691 (1881)   Cited 24 times

    OCTOBER TERM, 1881. 1. Under the act of July 14, 1870, c. 255, the proprietor of friction-matches, who furnished his own dies, was entitled to a commission of ten per cent, payable in money upon the amount of adhesive stamps over $500 which he at any one time purchased for his own use from the Bureau of Internal Revenue. 2. The provisions of the statute being clear to that effect, he is entitled to recover pursuant thereto, although a different contemporaneous construction of them was given by the