 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1916 - 810 sivua
...Perpetuities, § 526b, 1st Ed., pp. 334, 335. We do not speak of evasion, because, when the law draws a line, a case is on one side of it or the other, and...to the full of what the law permits. When an act is condemmed as an evasion what is meant is that it 240 US Opinion of the Court. is on the wrong side... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1916 - 810 sivua
...Perpetuities, § 526b, 1st Ed., pp. 334, 335. We do not speak of evasion, because, when the law draws a line, a case is on one side of it or the other, and...to the full of what the law permits. When an act is condemmed as an evasion what is meant is that it 240 U. 8. Opinion of the Court. is on the wrong side... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 sivua
...Court which said, in sustaining both taxes, Mr. Justice Holmes speaking for the court at page 630 : if on the safe side is none the worse legally that a party has availed himself to the full extent of what the law permits. When an act is condemned as an evasion what is meant is that it is... | |
 | John Harold Sears - 1921 - 816 sivua
...own peculiar attributes, and, as stated by the United States Supreme Court,11 "when the law draws a line, a case is on one side of it or the other, and, if on the safe side, it is none the worse legally that a party has availed himself to the full of what the law permits.... | |
 | John Harold Sears - 1922 - 732 sivua
...inheritance. taxes, Mr. Justice Holmes said : "We do not speak of evasion, because, when the law draws a line, a case is on one side of it or the other, and if on the safe side it is legal, if a party lias availed himself to the full of what the law permits. When an act is condemned... | |
 | National Tax Association - 1922 - 622 sivua
...taxes, Mr. Justice Holmes recently said : " We do not speak of evasion, because, when the law draws a line, a case is on one side of it or the other and if, on the safe side it is legal if a party has availed himself to the full of what the law permits. When an act is condemned... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 sivua
...speaking for the court says, at page 630: "We do not speak of evasion because when the law draws a line a case is on one side of it or the other and...legally that a party has availed himself to the full extent of what the law permits. When an act is condemned as an evasion what is meant is that it is... | |
 | William John Shultz - 1926 - 404 sivua
...no better definition of 'fiscal evasion* has been given than by Justice Holmes: When the law draws a line a case is on one side of it, or the other, and...indicated by the policy if not by the mere letter of the law.1 There is a sad popular misuse of terms on this subject which we must try to avoid. For the purposes... | |
 | Arthur Train - 1926 - 344 sivua
...Justice Holmes has so pertinently said: "We do not speak of evasion, because, when the law draws a line, a case is on one side of it or the other, and...legally that a party has availed himself to the full extent of what the law permits. When an act is condemned as an evasion, what is meant is that it is... | |
 | United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 520 sivua
...case of Bullen v. Wisconsin it was held : "We do not speak of evasion, because, when the law draws a line a case is on one side of it or the other, and if on the safe side, is not the worse legally because a party has availed himself of what the law permits." In the case of... | |
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We do not speak of evasion, because, when the law draws a line, a case is on one side of it or the other, and if on the safe side is none the worse legally that a party has availed himself to the full of what the law permits. 
