 It is the will of Congress which controls, and the expression of its will in legislation, in the absence of language evidencing a different purpose, is to be interpreted so as to give a uniform application to a nationwide scheme of taxation.  Reports of the Tax Court of the United States - Page 792by United States. Tax Court - 1951Full view - About this book
 | United States. Court of Claims - 1937 - 786 pages
...under the Constitution, to tax income. The exertion of that power is not subject to state control. It is the will of Congress which controls, and the...purpose, is to be interpreted so as to give a uniform aplication to a nationwide scheme of taxation. See Weiss v. Weiner, 279 US 333, 337; Burk-Waggoner... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...under the Constitution, to tax income. The exertion of that power is not subject to state control. It Is the will of Congress which controls, and the...uniform application to a nationwide scheme of taxation. See Weiss v. Wiener, 279 US 333, 337, 49 S.Ct. 337, 73 L.Ed. 720; Burk-Waggoner Oil Ass'nv Hopkins,... | |
 | United States. Supreme Court - 1939 - 1032 pages
...exercise of its plenary power under the Constitution to tax income and to grant exemptions from that tax, it is the will of Congress which controls, and the expression of its will, in the absence of language evidencing a different purpose, should be interpreted "so as to give a uniform... | |
 | United States. Internal Revenue Service - 1954 - 726 pages
...legislation, in the absence angunge evidencing a different purpose, is to be interpreted so as ;ive a uniform application to a nation-wide scheme of taxation....may control only when the operation of the Federal !ng act, by express language or necessary implication, makes its L operation dependent upon state law."... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 944 pages
...exercise of its plenary power under the Constitution to tax income and to grant exemptions from that tax, it is the will of Congress which controls, and the expression of its will, in the absence of language evidencing a different purpose, should be interpreted "so as to give a uniform... | |
 | United States. Department of Justice - 1963 - 664 pages
...own operation dependent upon state law." Burnet v. Harmel, 287 US 103, 110." The Court also stated, "It is the will of Congress which controls, and the...uniform application to a nationwide scheme of taxation." 287 US at 110." This general principle that the congressional purpose is determinative of whether State... | |
 | United States. Internal Revenue Service - 1973
...purchaser) do not exceed 30 percent of the selling price. It is well established that a Federal tax statute, "in the absence of language evidencing a different...uniform application to a nationwide scheme of taxation." Burnet v. Harmel, 287 US 103 (1932), XI-2 CB 210 (1932), and decisions cited therein. Therefore, application... | |
 | United States. Tax Court - 1974 - 936 pages
...computed. The exertion of • * * [Congress'] power [to tax income] Is not subject to state control. It Is the will of Congress which controls, and the...scheme of taxation. State law may control only when the federal taxing act, by express language or necessary Implication, makes its own operation dependent... | |
 | United States. Tax Court - 1978 - 1174 pages
...under the Constitution, to tax income. The exertion of that power is not subject to state control. It is the will of Congress which controls, and the...uniform application to a nationwide scheme of taxation. * * * See Aquilino v. United States, 363 US 509, 512^513 (1960); Morgan v. Commissioner, 309 US 78,... | |
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