General Motors Corp. v. United States
Supreme Court of the United States
General Motors Corp. v. United States, 94 Ct. Cl. 744 (1940)
92 Ct. Cl. 159
General Motors Corp. v. United States
Opinion of the Court
Capital stock tax and excess profits tax; constitutionality; declaration of value not arbitrary; authority of Congress.
Decided November 12, 1940; demurrer sustained and petition dismissed.
Plaintiffs’ petition for writ of certiorari denied by the Supreme Court March 31, 1941.
■ Plaintiffs’ petition for rehearing denied by the Supreme Court October 13, 1941.
Reference
- Full Case Name
- GENERAL MOTORS CORPORATION (AS TRANSFEREE IN COMPLETE LIQUIDATION OF WALTER J. BEMB, INC.) v. THE UNITED STATES UNITED MOTORS SERVICE, INCORPORATED v. United States
- Status
- Published