 | United States. Congress. House. Committee on Ways and Means - Income tax - 1959 - 860 pages
...Justices Douglas and Black, who voted the other way, were in agreement : Mr. Justice Frankfurter : * * * To rest the Federal taxing power on what is "normally"...separate manifestations of indivisible governmental powers.1* Mr. Justice Douglas : * * * A State's project is as much a legitimate governmental activity... | |
 | United States. Congress. House Ways and Means - 1959 - 866 pages
...Justices Douglas and Black, who voted the other way, were in agreement : Mr. Justice Frankfurter : • * * To rest the Federal taxing power on what is "normally"...separate manifestations of indivisible governmental powers." Mr. Justice Douglas : * * * A State's project is as much a legitimate governmental activity... | |
 | E. Lauterpacht - Law - 1989 - 782 pages
...York v United States. 326 US 572, 580, 90 L Ed 326, 66 S Ct 310 (1946) (opinion of Frankfurter, J.) ("To rest the federal taxing power on what is 'normally'...expediency to serve as a dependable legal criterion"); id., at 586, 90 L Ed 326, 66 S Ct 310 (Stone, CJ, concurring): id., at 591. 90 L Ed 326. 66 S Ct 310... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 874 pages
...Mr. Justice Frankfurter: * * * To rest the Federal taxing power on what is "normally" conducted hy private enterprise in contradiction to the "usual"...power and too entangled in expediency to serve as n dependable legal criterion. The essential nature of the problem cannot be bidden by an attempt to... | |
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To rest the federal taxing power on what is "normally" conducted by private enterprise in contradiction to the "usual" governmental functions is too shifting a basis for determining constitutional power and too entangled in expediency to serve as a dependable... 