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" [a] word is not a crystal, transparent and unchanged, it is the skin of a living thought and may vary greatly in color and content according to the circumstances and the time in which it is used. "
Income Tax Procedure - Page 495
by Robert Hiester Montgomery - 1920
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Cases Decided in the United States Court of Claims ... with ..., Volumes 110-120

United States. Court of Claims, Audrey Bernhardt - 1952 - 932 pages
...the term requisition. As was said by Justice Holmes in the case of Towne v. Eisner, 245 US 418, 425. A word is not a crystal, transparent and unchanged, it is the skin of a living thought and it may vary greatly in color and content according to the circumstances and the time in which it is...
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Constitutional Law in 1917-1918: The Constitutional Decisions of the Supreme ...

Thomas Reed Powell - 1919 - 472 pages
..."income" within the meaning of the Sixteenth Amendment. On this point Mr. Justice Holmes remarked: "But it is not necessarily true that income means...the circumstances and the time in which it is used." Later statutes of Congress will make it necessary to determine whether the Sixteenth Amendment authorizes...
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Journal of Accountancy, Volume 25

1918 - 498 pages
...the meaning of the income tax act of October 3, 1913. c. 16. section II; A, subdivision 1 and 2; and B. 38 Stat. 114, 166. 167. It also held that the act...circumstances and the time in which it is used. Lamar vs. United States, 240 US 60, 65. Whatever the meaning of the constitution, the government had applied...
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United States Supreme Court Reports, Volume 62

United States. Supreme Court - 1918 - 1214 pages
...Constitution, it is not income within the intent of the statute, and hence that the meaning of the 16th Amendment is not an immediate issue, and is important...the circumstances and the time in which it is used. Lnmar v. United States, 240 US 60. 65, 60 L. ed. 526, 528, 36 Sup. Ct. Rep. 255. Whatever the meaning...
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Supreme Court Reporter, Volume 38

United States. Supreme Court - 1918 - 636 pages
...same thing In the Constitution and the Act. A word IB not a crystal, transparent and unchanged, it IB the skin of a living thought and may vary greatly...according to the circumstances and the time in which It la need. Lámar v. United States, 240 US 60, 65, 36 Sup. Ct. 255, 60 L. Ed. 526. Whatever the meaning...
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Law Series, Issues 17-24

1919 - 566 pages
...will of the legislature has to be expressed by words, spoken or written." Mr. Justice Holmes28 says: "A word is not a crystal, transparent and unchanged,...the circumstances and the time in which it is used." Thus, statutes must be interpreted by courts to give them meaning and they are interpreted thru the...
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California Law Review, Volume 7

1919 - 482 pages
...of Justice Holmes' epigram contained in the recent case of Towne v. Eisner,8 which was as follows: "A word is not a crystal, transparent and unchanged...the circumstances and the time in which it is used." Justice Stephen in Regina v. Tolson," well points out the many different and confusing meanings mens...
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Official Opinions of the Attorneys General of the United States ..., Volume 31

United States. Department of Justice - 1920 - 740 pages
...Mr. Justice Holmes in the recent case of Towne v. Kisner, 245 US 418, is pertinent. He said (425) : "A word is not a crystal, transparent and unchanged,...it is used. Lamar v. United States, 240 US 60, 65." I do not deem it necessary to consider whether or how far my disagreement with the reasoning of the...
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A Study of Poetry

Bliss Perry - 1920 - 416 pages
...exposed to such further changes, of form and of meaning, as usage may prescribe. ..." Century Dictionary. "A word is not a crystal — transparent and unchanged;...the circumstances and the time in which it is used." Justice OUVER WENDELL HOLMES, Towne vs. Eisner. "I wish our clever young poets would remember my homely...
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The Canada Law Journal, Volume 56

1920 - 446 pages
...of the United States and was unanimously reversed"; whereupon the appeal was dismissed with costs. "A word is not a crystal, transparent and unchanged,...the skin of a living thought and may vary greatly in colour and contents according to the circumstances and the time in which it is used." — Per Mr. Justice...
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