Case Name: GENERAL MOTORS CORPORATION (AS TRANSFEREE IN COMPLETE LIQUIDATION OF WALTER J. BEMB, INC.) v. THE UNITED STATES; UNITED MOTORS SERVICE, INCORPORATED, v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1940-11-12
Citations: 94 Ct. Cl. 744
Docket Number: Nos. 43947, 43929
Parties: GENERAL MOTORS CORPORATION (AS TRANSFEREE IN COMPLETE LIQUIDATION OF WALTER J. BEMB, INC.) v. THE UNITED STATES UNITED MOTORS SERVICE, INCORPORATED, v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 94
Pages: 744–744

Head Matter:
GENERAL MOTORS CORPORATION (AS TRANSFEREE IN COMPLETE LIQUIDATION OF WALTER J. BEMB, INC.) v. THE UNITED STATES UNITED MOTORS SERVICE, INCORPORATED, v. THE UNITED STATES
[Nos. 43947, 43929]
[92 C. Cls. 159, 629; 312 U. S. 708;
314 U. S. —]

Opinion:
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.