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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. "
Reports of the Tax Court of the United States - Page 52
by United States. Tax Court - 1984
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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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The Central Law Journal, Volume 86

1918 - 502 pages
...Act. But it is not necessarily true that income means the same thing in the Constitution and the Act. A word is not a crystal, transparent and unchanged,...the circumstances and the time in which it is used. Lamar v. United States, 240 US 60, 65. Whatever the meaning of the Constitution, the Government had...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 pages
...act. But it is not necessarily true that income means the same thing in the constitution and the act. A word is not a crystal, transparent and unchanged;...the circumstances and the time in which it is used. Lamar v. United States, 240 US 60, 65. Whatever the meaning of the constitution, the government had...
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Constitutional Law in 1917-1918: The Constitutional Decisions of the Supreme ...

Thomas Reed Powell - 1919 - 472 pages
...remarked: "But it is not necessarily true that income means the same thing in the Constitution and the Act. A word is not a crystal, transparent and unchanged,...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
...act. But it is not necessarily true that income means the same thing in the constitution and the act. A word is not a crystal, transparent and unchanged;...the 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...
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United States Supreme Court Reports, Volume 62

United States. Supreme Court - 1918 - 1214 pages
...act. But it is not necessarily true that income means the same thing in the Constitution and the act. A word is not a crystal, transparent and unchanged;...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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 245

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1918 - 824 pages
...act. But it is not necessarily true that income means the same thing in the Constitution and the act. A word is not a crystal, transparent and unchanged,...the circumstances and the time in which it is used. Lamar v. United States, 240 US 60, 65. Whatever the meaning of the Constitution, the Government had...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 245

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1918 - 820 pages
...act. But it is not necessarily true that income means the same thing in the Constitution and the act. A word is not a crystal, transparent and unchanged,...the circumstances and the time in which it is used. Lamar v. United States, 240 US 60, 65. Whatever the meaning of the Constitution, the Government had...
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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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