Court : US Supreme Court
Decided on : May-31-1983
..... the statute, the court points to nothing indicating a congressional intent to abrogate the traditional rule. it seems to me, indeed, that the evidence definitely points the other way. scholarly comment on 7403, and on 6321, the tax lien provision, consistently has maintained that, in states such as ..... such expectation, then there would seem to be little reason not to authorize the sale. again, however, this factor is amenable to considerations of degree. the texas homestead laws are almost absolute in their protections against forced sale. [ footnote 42 ] the usual cotenancy arrangement, which allows any cotenant ..... sale of such property . . ." (emphasis added), and respondents argue that this language allows a district court hearing a 7403 proceeding to exercise a degree of equitable discretion and refuse to authorize a forced sale in a particular case. see tillery v. parks, 630 f.2d 775 (ca10 1980); united ..... upon all property and rights to property, whether real or personal, belonging to such person. [ footnote 2 ]" section 7403, whose basic elements go back to revenue legislation passed in 1868 ( 106 of the act of july 20, 1868, ch. 186, 15 stat. 167) is one of a number of distinct ..... reasoned discretion. pp. 461 u. s. 703 -712. (a) the principle of statutory construction that the word "may" usually implies some degree of discretion can be defeated by indications of contrary legislative intent or by obvious inferences from the statute's structure and purpose. such indications or .....Tag this Judgment!
Court : US Supreme Court
Decided on : May-23-1983
..... id. at 424 u. s. 93 -108. harris v. mcrae, supra, and maher v. roe, 432 u. s. 464 (1977), considered legislative decisions not to subsidize abortions, even though other medical procedures were subsidized. we declined to apply strict scrutiny, and rejected equal protection challenges to the statutes. the reasoning of these decisions is simple: "although government may not place obstacles ..... is reversed. * together with no. 82-134, taxation with representation of washington v. regan, secretary of the treasury, et al., also on appeal from the same court. [ footnote 1 ] section 501(c)(3) grants exemption to: "corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes ..... twr's lobbying out of public funds. cammarano v. united states, 358 u. s. 498 . pp. 461 u. s. 545 -546. 2. nor does 501(c)(3) violate the equal protection component of the fifth amendment. the sections of the code at issue do not employ any suspect classification. a legislature's decision not to subsidize the exercise of a fundamental ..... provides: " any party may appeal to the supreme court from an interlocutory or final judgment, decree or order of any court of the united states . . . holding an act of congress unconstitutional in any civil action . . . to which the united states or any of its agencies . . . is a party." (emphasis supplied.) this language is broad enough to encompass .....Tag this Judgment!
Court : US Supreme Court
Decided on : Apr-20-1983
..... acknowledged the importance of allowing teachers to speak out on school matters. "teachers are, as a class, the members of a community most likely to have informed and definite opinions as to how funds allotted to the operation of the schools should be spent. accordingly, it is essential that they be able to speak out freely on such ..... as an assistant district attorney in new orleans with the responsibility of trying criminal cases. when petitioner district attorney proposed to transfer respondent to prosecute cases in a different section of the criminal court, she strongly opposed the transfer, expressing her view to several of her supervisors, including petitioner. shortly thereafter, she prepared a questionnaire that she ..... interest would have been created by the transfer because of her participation in a counseling program for convicted defendants released on probation in the section of the criminal court to which she was to be assigned. [ footnote 2 ] the questionnaire is reproduced as an appendix to this opinion. [ footnote 3 ] petitioner has also objected to the assessment of ..... who characterized myers' actions as causing a "mini-insurrection," was that myers' questionnaire was an act of insubordination which interfered with working relationships. [ footnote 11 ] when close working relationships are essential to fulfilling public page 461 u. s. 152 responsibilities, a wide degree of deference to the employer's judgment is appropriate. furthermore, we do not see the necessity .....Tag this Judgment!
Court : US Supreme Court
Decided on : Apr-19-1983
..... its proposed action, but only the impact or effect on the environment. if we were to seize the word "environmental" out of its context and give it the broadest possible definition, the words "adverse environmental effects" might embrace virtually any consequence of a governmental action that someone thought "adverse." but we think the context of the statute shows that congress ..... communities following disasters." "the perception, created by the accident, that the communities near three mile island are undesirable locations for business and industry, or for the establishment of law or medical practice, or homes, compounds the damage to the viability of the communities. community vitality depends upon the ability to attract and keep persons, such as teachers, doctors, lawyers, and ..... to the psychological health and community wellbeing of residents of the area surrounding three mile island. held: the nrc need not consider pane's contentions. pp. 771-779. (a) section 102(c) of nepa -- which provides that where an agency action significantly affects the quality of the human environment, the agency must evaluate the "environmental impact" and any unavoidable adverse ..... has sought review of this holding, and we intimate no view as to its correctness. similarly, no party has sought review of the court of appeals' atomic energy act holding. [ footnote 6 ] for example, 2 of nepa, 83 stat. 852, as set forth in 42 u.s.c. 321, provides: "the purposes of this chapter are: to declare a national policy .....Tag this Judgment!
Court : US Supreme Court
Decided on : Apr-04-1983
..... are "the same in a fundamental respect," ante at 460 u. s. 682 (emphasis added). moreover, sears supports no such definition of identical. sears illustrated the standard by reference to our decisions in farmer v. carpenters, supra, which was given as an example of "nonidentical" controversies, and garner v. teamsters, 346 ..... a substantial reformulation of the sears requirement that state and federal controversies be identical before a claim based on arguably prohibited conduct is preempted. on its face, the court's definition of identical is dubious: two items or concepts are not ordinarily thought to be identical merely because they share a common element, or, in the court's words, because they ..... supervisor to assert a claim under 8(a)(1) states: "the discharge of supervisors is unlawful when it interferes with the right of employees to exercise their rights under section 7 of the act, as when they give testimony adverse to their employers' interest or when they refuse to commit unfair labor practices. the discharge of supervisors page 460 u. s. 691 ..... with the foregoing the exercise of such authority is not of a merely routine or clerical nature, but requires the use of independent judgment." 2(11), 61 stat. 138. supervisors are expressly excluded from the definition of employee in 2(3), 29 u.s.c. 152(3). only "employees" are given rights under 7, 29 u.s.c. 157, which provides in relevant .....Tag this Judgment!
Court : Chennai
Decided on : Nov-14-1983
Reported in : (1984)2MLJ418
..... father wanted to take advantage of a possible construction of exhibit a-5 as if it conveyed only l/9th share and purported to purchase the remaining 2/9 share from the other sharers. in the light of the recital that there was a partition in narayana chetty's family and the property being ..... was a mistake in thinking that he was entitled to 4/9th share originally the document mentioned '4/9' and later on it was corrected as 2/9th when they ascertained the correct position.3. it may also be mentioned that in pursuance of the purchase under exhibit a-5 dated 28-1-1967 ..... could not claim any title, but it granted a decree only in respect of the admitted 4/9 share.2. the learned counsel for the appellant contended that the first defendant's title to that portion in item 1 is based on two documents, exhibits a- ..... is with reference to the share of the executant, namely, the first defendant. originally, it was stated as 4/9 and later it was corrected as 2/9. the trial court dismissed the suit on the ground that there is a material alteration in exhibit a-13 invalidating the document and that therefore the plaintiff ..... . 543 : a.i.r. 1916 mad. 673, held that when there is an interpolation or alteration and the executant refused to present the document for registration and it resulted in a compulsory registration, it will amount to a denial of execution by the executant. section 68 of the evidence act reads as follows:if a document is .....Tag this Judgment!
Court : Jammu and Kashmir
Decided on : Apr-07-1983
Reported in : 1983CriLJ1794
..... . rule 147-a, under which exemption to supply the aforesaid material was claimed by the central government is violative of articles 21 and 22 of the constitution, even section 164(2) of the army act, which does not envisage a right of personal hearing or hearing through a counsel in a convict is ultra vires the constitution and opposed to the principles of ..... /78 is, therefore, a complete answer to the contentions raised in this case that neither the offence under section 3(1) (c) of the official secrets act read with section 69 of the army act is a civil offence as defined by section 3(ii) of the army act, and nor could the g. c. m. have tried the petitioner for the same without a proper complaint ..... . even otherwise also, the g.c.m. did not have the jurisdiction to try him for the said offence; firstly, because it was not a civil offence as defined by section 3(ii) of the army act, and secondly, because the g. c. m. could not have tried the petitioner in the absence of a proper complaint in terms of ..... & k) we have already taken the view that an offence under the official secrets act does not cease to be a civil offence as defined by section 3(ii) of the army act, merely because a first class magistrate in terms of sub-section (1) of section 13 of the official secrets act has to be specially empowered by the appropriate government to try an offence under .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-10-1983
Reported in : (1983)(13)ELT1249TriDel
..... 4-11-1981 to the appellants asking them to show cause why he should not review the orders passed by the assistant collector under section 35a(2) of the act as i stood then and set aside the said orders. after considering the submissions made in writing and those advanced in the. course ..... cet, has relied on technical parlance in perference to trade and commercial parlance. this approach was not; correct particularly in the absence of any definition in the tariff entry which would have helped in determining the classification of 'frit'. shri khosla submitted that there were many judicial pronouncements laying down ..... it was relevant to note that 'frit' was excluded from chapter 70 dealing with glass and glassware. 1si 1382: 1961 defines 'frit' and this definition was in the appellants' favour. if even windscreens which were certainly made of glass were not classifiable as glass and glassware for levy of excise duty ..... in the glossaries of terms relating to ceramicware and vitreous enamelware and that, therefore, it is not glass is not borne out by the definitions which we have just reproduced from these very glossaries.the word also finds mention in the glossary of terms relating to glass industry. the contention ..... on steel vessels results in glasslining and, therefore, it is not glass by itself is also devoid of substance in the face of the definitions in the 1si standards. the fact that glasslining results only when frit is melted on steel vessels does not detract from the position that .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Madras
Decided on : Sep-28-1983
Reported in : (1984)7ITD184(Mad.)
..... payment would be an admissible deduction only if laid out or expended wholly and exclusively for the purpose of making of earning such income [section 51(iii) of the income-tax act, 1961]. the interest paid in the present case is not for earning the interest income. we may state that in the case of ..... and was depositing his savings in banks. i was depositing my entire earnings in banks. the deposits in banks, therefore, represented our joint earnings from medical profession. the proportion of our contributions to the bank deposits will be roughly equal. no other account or documents are available for production to prove exactly ..... after the deposit has matured for payment, he does not become a trustee for the customer of the funds so lying with him [pearce v. creswick (1843), 2 hare 286 and official assignee of mardas v. smith en. 1908 ilr 32 (mad.) 68, followed in subramaniam v. kadiresan 39 (mad.) 1081]. a third ..... therefore, come to the conclusion that the savings of the husband were his individual income which devolved on the assessee in terms of his will dated 21-2-1975 in her individual capacity. the savings do not represent the funds of the assessee and her minor daughter in the capacity as huf. we have, ..... to the husband prior to his demise. the aac stated that the assessee was legatee under a will executed by dr. s. kannan dated 21-2-1975 whereby his entire estate was bequeathed on her. he went on to examine whether the assessee's claim that the interest should be excluded from .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jul-01-1983
..... shall not apply to sales "in conformity both with the laws of the state . . . and with an ordinance duly adopted by the tribe having jurisdiction over [the] area. . . . [ footnote 2/3 ]" section page 463 u. s. 741 1161 operates as "local option legislation allowing indian tribes, with the approval of the secretary of the interior, to regulate the introduction of liquor into ..... own territory, with boundaries accurately described, in which [state laws] can have no force. . . ." despite this early statement emphasizing the importance of tribal self-government, "congress has to a substantial degree opened the doors of reservations to state laws, in marked contrast to what prevailed in the time of chief justice marshall," organized village of kake v. egan, 369 u. s ..... v. rorvick, 76 idaho 58, 277 p.2d 566 (1954); state v. lindsey, 133 wash. 140, 233 p. 327 (1925); dagan v. state, 162 wis. 353, 156 n.w. 153 (1916); state v. justice, 44 utah 484, 141 p. 109 (1914); state v. mamlock, 58 wash. 631, 109 p. 47 (1910); people v. gebhard, 151 mich.192, 115 n.w. 54 ..... both the introduction of liquor into indian country and the operation of a distillery therein. possession of liquor in indian country has been a separate crime since 1918. . . ." "the 1834 act also prohibited selling (or otherwise conveying) liquor to an indian in indian country; the 1862 replacement of this statute broadened the sale prohibition to include all indians under the superintendence .....Tag this Judgment!