| United States. Congress. House. Ways and Means - 1963 - 136 pages
...Manliattan General Equipment Company v. Commissioner of Internal Revenue, 297 US 129 (1930), wherein the Court said: The power of an administrative officer...carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with... | |
| United States. Congress. House. Committee on Ways and Means - 1963 - 144 pages
...Manhattan General Equipment Company v. Commissioner of Internal Revenu-e, 297 US 129 (1930), wherein the Court said: The power of an administrative officer...carry into effect the will of Congress as expressed by the statute, A regulation which does not do this, but operates to create a rule out of harmony with... | |
| United States. Supreme Court - 1965 - 942 pages
...mistake of law. Indeed, long before the tax year here in question this Court had made it clear that "The power of an administrative officer or board to...federal statute and to prescribe rules and regulations £o that end is not the power to make law . . . but the power to adopt regulations to carry into effect... | |
| United States. General Accounting Office - 1967 - 1082 pages
...official capacity to deposit funds in unauthorized banks at their own risk, and as power to administer Federal statute and to prescribe rules and regulations to that end is not power to make law, rules and regulations must be in harmony with statute, therefore, it would not be... | |
| United States. Congress. Senate. Committee on Banking and Currency - 1969 - 846 pages
...very recent decision, Duron v. United States, 381 US 68, 74 (1965), the Court reiterated this point: "The power of an administrative officer or board to...regulations to that end is not the power to make law but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute;... | |
| United States. Tax Court - 1973 - 908 pages
...Supreme Court as follows in Manhattan General Equipment Co. v. Commissioner, 297 US 129, 134 (1936) : The power of an administrative officer or board to...and regulations to that end is not the power to make laws — for no such power can be delegated by Congress — but the power to adopt regulations to carry... | |
| United States. Tax Court - 1974 - 918 pages
...Marett, 325 F. 2d 28 (CA 5, 1963). In Manhattan Go. v. Commissioner, 297 US 129 (1936), the Supreme Court said: The power of an administrative officer...statute and to prescribe rules and regulations to tluit end is not the power to make law — for no such power can be delegated by Congress — but the... | |
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