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: 92 Ct. Cl. 629
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: 92
Pages: 629–629

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]
[Ante, p. 169; 312 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.
Petition for writ of certiorari denied by the Supreme Court March 31, 1941.