Case: 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
Abbreviation: General Motors Corp. v. United States
Decision Date: 1940-11-12
Docket Number: Nos. 43947, 43929
Citation: 94 Ct. Cl. 744
Volume: 94
Reporter: United States Court of Claims Reports
Court: Supreme Court of the United States
Jurisdiction: United States
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: 
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.