United States Government Publishing Office publisher pbl distributor dst United States United States Supreme Court author aut Government Organization text government publication eng USREPORTS Judicial Publications judicial 2025-07-06 JU 6.8/1:282 United States Supreme Court author aut https://www.govinfo.gov/content/pkg/USREPORTS-282 https://www.govinfo.gov/app/details/USREPORTS-282 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282.pdf https://www.govinfo.gov/content/pkg/USREPORTS-282/text/USREPORTS-282.txt United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931 USREPORTS USREPORTS-282 282 1931 1930 cases adjudged in the Supreme Court at United States Supreme Court. creator text law report or digest Digests. Periodicals. dcu Washington, D.C.] U.S. Supreme Court 1931 1883 9999 continuing Irregular eng 1 online resource (volumes) Print began with: [Vol. 108] (Oct. term 1882 ... Oct. term 1883). n-us--- United States. Supreme Court Periodicals Law reports, digests, etc United States Constitutional law United States Digests Judicial opinions United States United States. Supreme Court. Constitutional law Judicial opinions Law reports, digests, etc United States ISSN RECORD 348 JU 6.8/1:282 United States. Supreme Court. 0891-6845 (DLC) 01026074 (OCoLC)4384322 United States. Supreme Court. (OCoLC)26859335 0741-A (online) 2150-2331 2009231052 https://purl.fdlp.gov/GPO/LPS30185 http://www.supremecourt.gov/opinions/boundvolumes.aspx https://purl.fdlp.gov/GPO/gpo54225 https://digital.library.unt.edu/explore/collections/USREP/browse/ https://purl.fdlp.gov/GPO/gpo94050 https://www.loc.gov/collections/united-states-reports/ https://catalog.gpo.gov/fdlpdir/locate.jsp?ItemNumber=0741-A&SYS=000641007 U.S. Government Printing Office 1931-01-01 continuing Completely irregular converted reformatted digital 1006 digital object pages JU 6.8/1:282 https://www.govinfo.gov/app/details/USREPORTS-282 P0b002ee1d49ce510 000641007 DGPO 2025-07-06 2025-07-06 USREPORTS-282 machine generated eng fdlp USREPORTS USREPORTS-282 282 1931 1930 Front Matter https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-FrontMatter-6 D09002ee1d4cbeb9d United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Title Page FRONTMATTER USREPORTS-282-FrontMatter-6 1 1 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-FrontMatter-6 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-FrontMatter-6.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-FrontMatter-2 D09002ee1d4cbeb90 United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Justices of the Supreme Court FRONTMATTER USREPORTS-282-FrontMatter-2 2 1 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-FrontMatter-2 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-FrontMatter-2.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-FrontMatter-3 D09002ee1d4cbeb61 United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Supreme Court of the United States FRONTMATTER USREPORTS-282-FrontMatter-3 3 1 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-FrontMatter-3 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-FrontMatter-3.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-FrontMatter-5 D09002ee1d4cbeb85 United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Table of Cases Reported FRONTMATTER USREPORTS-282-FrontMatter-5 4 1 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-FrontMatter-5 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-FrontMatter-5.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-FrontMatter-4 D09002ee1d4cbeb70 United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Table of Cases Cited FRONTMATTER USREPORTS-282-FrontMatter-4 5 1 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-FrontMatter-4 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-FrontMatter-4.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-FrontMatter D09002ee1d4cbeb64 United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Table of Statutes Cited FRONTMATTER USREPORTS-282-FrontMatter 6 1 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-FrontMatter https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-FrontMatter.pdf 282 U.S. 1 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-1 282 U.S. 1 (1930) 282 U.S. 1 D09002ee1d4cbeb7e Jurisdiction and Venue Domiciles Personal Property Remand Due Process Debts Illinois Tax Law State and Local Taxation Death and Dying Inheritance and Succession Wills, Trusts, and Estate Law Taxation Transfer and Inheritance Tax Securities Fourteenth Amendment Corporations and Associations State or Local Government Tax Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Beidler v. So. Car. Tax Commission, 282 U.S. 1 (1930);282 U.S. 1 CASE USREPORTS-282-1 1 7 1 1930-11-24 1930 282 U.S. 1 282 U.S. 1 (1930) Jurisdiction and Venue Domiciles Personal Property Remand Due Process Debts Illinois Tax Law State and Local Taxation Death and Dying Inheritance and Succession Wills, Trusts, and Estate Law Taxation Transfer and Inheritance Tax Securities Fourteenth Amendment Corporations and Associations State or Local Government Tax Economic Activity 1930-001-01 Agent, fiduciary, trustee, or executor State commission, board, committee, or authority Writ of error State Supreme Court State Supreme Court Case did not arise on cert or cert not granted Charles Evans Hughes 1928-10-22 1930-10-23 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) State or territorial law, reg, or const provision unconstitutional Reversed and remanded Petitioning party received a favorable disposition Charles Evans Hughes (2) Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-1 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-1.pdf 282 U.S. 10 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-10 282 U.S. 10 (1930) 282 U.S. 10 D09002ee1d4cbeb81 Jurisdiction and Venue Commerce Clause Due Process Injunctions State and Local Taxation Taxation Equal Protection Civil Procedure State and Local Laws Franchise Tax Civil Actions Want of Jurisdiction Judicial Administration: Jurisdiction or Authority of Federal Courts of Appeals Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Stratton v. St. Louis S. W. Ry., 282 U.S. 10 (1930);282 U.S. 10 CASE USREPORTS-282-10 10 8 1 1930-11-24 1930 282 U.S. 10 282 U.S. 10 (1930) Jurisdiction and Venue Commerce Clause Due Process Injunctions State and Local Taxation Taxation Equal Protection Civil Procedure State and Local Laws Franchise Tax Civil Actions Want of Jurisdiction Judicial Administration: Jurisdiction or Authority of Federal Courts of Appeals Judicial Power 1930-008-01 Governmental official, or an official of an agency established under an interstate compact Railroad Appeal Illinois Southern U.S. District Court U.S. Court of Appeals, Seventh Circuit Case did not arise on cert or cert not granted Charles Evans Hughes 1930-01-16 1930-10-28 Interpretation of administrative regulation or rule, or executive order No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition Charles Evans Hughes (2) Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-10 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-10.pdf 282 U.S. 19 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-19 282 U.S. 19 (1930) 282 U.S. 19 D09002ee1d4cbeb84 Personal Property Discrimination Stockholders Tax Law Equal Protection State and Local Taxation Fourteenth Amendment Corporations and Associations Constitutional Law State or Local Government Tax Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Klein v. Board Supervisors, 282 U.S. 19 (1930);282 U.S. 19 CASE USREPORTS-282-19 19 9 1 1930-11-24 1930 282 U.S. 19 282 U.S. 19 (1930) Personal Property Discrimination Stockholders Tax Law Equal Protection State and Local Taxation Fourteenth Amendment Corporations and Associations Constitutional Law State or Local Government Tax Economic Activity 1930-009-01 State or local governmental taxpayer, or executor of the estate of State commission, board, committee, or authority Appeal State Trial Court State Appellate Court Case did not arise on cert or cert not granted Charles Evans Hughes 1930-10-29 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) No declaration of unconstitutionality Petition denied or appeal dismissed No favorable disposition for petitioning party apparent Oliver Wendell Holmes Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-19 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-19.pdf 282 U.S. 25 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-25 282 U.S. 25 (1930) 282 U.S. 25 D09002ee1d4cbeb6b Railroads San Francisco Interstate Commerce Ports and Subports California State and Local Laws Commerce Common Carriers Commercial Law Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Sherman v. United States, 282 U.S. 25 (1930);282 U.S. 25 CASE USREPORTS-282-25 25 10 1 1930-11-24 1930 282 U.S. 25 282 U.S. 25 (1930) Railroads San Francisco Interstate Commerce Ports and Subports California State and Local Laws Commerce Common Carriers Commercial Law Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity 1930-014-01 Governmental official, or an official of an agency established under an interstate compact United States Certification U.S. Court of Appeals, Ninth Circuit U.S. Court of Appeals, Ninth Circuit Case did not arise on cert or cert not granted Charles Evans Hughes 1930-10-30 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Certification to or from a lower court Favorable disposition for petitioning party unclear Oliver Wendell Holmes Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-25 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-25.pdf 282 U.S. 30 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-30 282 U.S. 30 (1930) 282 U.S. 30 D09002ee1d4cbeb5b Competition and Antitrust Motion Pictures Interstate Commerce Film Industry Administrative Remedies Arbitration Contracts Television and Film Motion Picture Industry Alternative Dispute Resolution Sherman Antitrust Act of 1890 Corporations and Associations Antitrust Law Antitrust (Except in the Context of Mergers and Union Antitrust) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Paramount Famous Corp. v. U.S., 282 U.S. 30 (1930);282 U.S. 30 CASE USREPORTS-282-30 30 11 1 1930-11-24 1930 282 U.S. 30 282 U.S. 30 (1930) Competition and Antitrust Motion Pictures Interstate Commerce Film Industry Administrative Remedies Arbitration Contracts Television and Film Motion Picture Industry Alternative Dispute Resolution Sherman Antitrust Act of 1890 Corporations and Associations Antitrust Law Antitrust (Except in the Context of Mergers and Union Antitrust) Economic Activity 1930-018-01 Distributor United States Appeal New York Southern U.S. District Court New York Southern U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1930-10-27 Statutory construction Federal Statute Sherman Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent James Clark McReynolds Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-30 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-30.pdf 282 U.S. 44 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-44 282 U.S. 44 (1930) 282 U.S. 44 D09002ee1d4cbeb95 Competition and Antitrust Paramount Famous Corp. V. U.S. Motion Pictures Film Producers Contracts Law Film Industry Arbitration Contracts Film Exhibitors Television and Film Motion Picture Industry Alternative Dispute Resolution Sherman Antitrust Act of 1890 Corporations and Associations Antitrust (Except in the Context of Mergers and Union Antitrust) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;U.S. v. First Nat. Pictures, Inc., 282 U.S. 44 (1930);282 U.S. 44 CASE USREPORTS-282-44 44 12 1 1930-11-24 1930 282 U.S. 44 282 U.S. 44 (1930) Competition and Antitrust Paramount Famous Corp. V. U.S. Motion Pictures Film Producers Contracts Law Film Industry Arbitration Contracts Film Exhibitors Television and Film Motion Picture Industry Alternative Dispute Resolution Sherman Antitrust Act of 1890 Corporations and Associations Antitrust (Except in the Context of Mergers and Union Antitrust) Economic Activity 1930-010-01 United States Distributor Appeal New York Southern U.S. District Court New York Southern U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1930-10-27 Statutory construction Federal Statute Sherman Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition James Clark McReynolds Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-44 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-44.pdf 282 U.S. 55 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-55 282 U.S. 55 (1930) 282 U.S. 55 D09002ee1d4cbeb68 Taxation Real Property Tax Administration and Collection Tax Law Statutory Construction Legal Ethics Wills, Trusts, and Estate Law Tax Code Equitable Construction Missouri Property Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Crooks v. Harrelson, 282 U.S. 55 (1930);282 U.S. 55 CASE USREPORTS-282-55 55 13 1 1930-11-24 1930 282 U.S. 55 282 U.S. 55 (1930) Taxation Real Property Tax Administration and Collection Tax Law Statutory Construction Legal Ethics Wills, Trusts, and Estate Law Tax Code Equitable Construction Missouri Property Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1930-011-01 Internal Revenue Service, Collector, Commissioner, or District Director of Heir, or beneficiary, or person so claiming to be Cert Internal Revenue Service, Collector, Commissioner, or District Director of Missouri Western U.S. District Court U.S. Court of Appeals, Eighth Circuit No reason given Charles Evans Hughes 1930-10-31 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent George Sutherland Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-55 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-55.pdf 282 U.S. 63 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-63 282 U.S. 63 (1930) 282 U.S. 63 D09002ee1d4cbeba9 Trials and Court Proceedings Article III Reckless Driving Criminal Code Speeding Roads and Highways Washington, D.C. Right to Trial by Jury Malum in Se Petty Offenses Constitutional Law Criminal Law and Procedure Motor Vehicles Jury Trial (Right To, as Distinct from Extra-Legal Jury Influences) Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;District of Columbia v. Colts, 282 U.S. 63 (1930);282 U.S. 63 CASE USREPORTS-282-63 63 14 1 1930-11-24 1930 282 U.S. 63 282 U.S. 63 (1930) Trials and Court Proceedings Article III Reckless Driving Criminal Code Speeding Roads and Highways Washington, D.C. Right to Trial by Jury Malum in Se Petty Offenses Constitutional Law Criminal Law and Procedure Motor Vehicles Jury Trial (Right To, as Distinct from Extra-Legal Jury Influences) Criminal Procedure 1930-012-01 State Person accused, indicted, or suspected of crime Cert State Trial Court U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction) No reason given Charles Evans Hughes 1930-10-23 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent George Sutherland Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-63 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-63.pdf 282 U.S. 74 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-74 282 U.S. 74 (1930) 282 U.S. 74 D09002ee1d4cbeb66 Administrative Law Trunk Line Carriers Evidence Interstate Commerce Commission (I.C.C.) Railroads Transportation Rates Administrative Law and Regulatory Procedure Transportation Costs Common Carriers Federal or State Regulation of Transportation Regulation: Railroad Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Beaumont, S.L. & W. Ry. v. U.S., 282 U.S. 74 (1930);282 U.S. 74 CASE USREPORTS-282-74 74 15 1 1930-11-24 1930 282 U.S. 74 282 U.S. 74 (1930) Administrative Law Trunk Line Carriers Evidence Interstate Commerce Commission (I.C.C.) Railroads Transportation Rates Administrative Law and Regulatory Procedure Transportation Costs Common Carriers Federal or State Regulation of Transportation Regulation: Railroad Economic Activity 1930-015-01 Railroad United States Appeal Interstate Commerce Commission Missouri Western U.S. District Court Missouri Western U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1930-10-20 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Pierce Butler Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-74 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-74.pdf 282 U.S. 92 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-92 282 U.S. 92 (1930) 282 U.S. 92 D09002ee1d4cbeb60 Corporate Income Tax Tax Returns Tax Law Munitions Tax Accounting and Auditing Taxation Excess Profits Tax Manufacturing Income Tax Deductions Civil Actions Corporations and Associations Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Aluminum Castings Co. v. Routzahn, 282 U.S. 92 (1930);282 U.S. 92 CASE USREPORTS-282-92 92 16 1 1930-11-24 1930 282 U.S. 92 282 U.S. 92 (1930) Corporate Income Tax Tax Returns Tax Law Munitions Tax Accounting and Auditing Taxation Excess Profits Tax Manufacturing Income Tax Deductions Civil Actions Corporations and Associations Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1930-019-01 Taxpayer or executor of taxpayer's estate, federal only Internal Revenue Service, Collector, Commissioner, or District Director of Cert Internal Revenue Service, Collector, Commissioner, or District Director of Ohio Northern U.S. District Court U.S. Court of Appeals, Sixth Circuit No reason given Charles Evans Hughes 1930-02-25 1930-10-28 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Harlan Fiske Stone Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-92 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-92.pdf 282 U.S. 101 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-101 282 U.S. 101 (1930) 282 U.S. 101 D09002ee1d4cbeb9a Washington Income Tax Returns Real Property Personal Property Agency Tax Administration and Collection Tax Law Community Property Income Tax Taxation Women's Rights Marriage and Family Status State and Local Laws Real Estate Property Property Ownership Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Poe v. Seaborn, 282 U.S. 101 (1930);282 U.S. 101 CASE USREPORTS-282-101 101 17 1 1930-11-24 1930 282 U.S. 101 282 U.S. 101 (1930) Washington Income Tax Returns Real Property Personal Property Agency Tax Administration and Collection Tax Law Community Property Income Tax Taxation Women's Rights Marriage and Family Status State and Local Laws Real Estate Property Property Ownership Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1930-013-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Certification Internal Revenue Service, Collector, Commissioner, or District Director of Washington Western U.S. District Court U.S. Court of Appeals, Ninth Circuit Case did not arise on cert or cert not granted Charles Evans Hughes 1930-10-21 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Owen Josephus Roberts Oliver Wendell Holmes 7 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-101 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-101.pdf 282 U.S. 118 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-118 282 U.S. 118 (1930) 282 U.S. 118 D09002ee1d4cbeb74 Poe V. Seaborn Income Tax Returns Real Property Personal Property Agency Tax Administration and Collection Tax Law Community Property Income Tax Arizona Women's Rights Marriage and Family Status State and Local Laws Real Estate Property Property Ownership Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Goodell v. Koch, 282 U.S. 118 (1930);282 U.S. 118 CASE USREPORTS-282-118 118 18 1 1930-11-24 1930 282 U.S. 118 282 U.S. 118 (1930) Poe V. Seaborn Income Tax Returns Real Property Personal Property Agency Tax Administration and Collection Tax Law Community Property Income Tax Arizona Women's Rights Marriage and Family Status State and Local Laws Real Estate Property Property Ownership Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1930-016-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Certification Internal Revenue Service, Collector, Commissioner, or District Director of Arizona U.S. District Court U.S. Court of Appeals, Ninth Circuit Case did not arise on cert or cert not granted Charles Evans Hughes 1930-10-21 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Owen Josephus Roberts Oliver Wendell Holmes 7 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-118 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-118.pdf 282 U.S. 122 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-122 282 U.S. 122 (1930) 282 U.S. 122 D09002ee1d4cbeb7a Poe V. Seaborn Income Tax Returns Real Property Personal Property Agency Tax Administration and Collection Tax Law Community Property Texas Income Tax Taxation Women's Rights Marriage and Family Status State and Local Laws Real Estate Testamentary Power Property Property Ownership Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Hopkins v. Bacon, 282 U.S. 122 (1930);282 U.S. 122 CASE USREPORTS-282-122 122 19 1 1930-11-24 1930 282 U.S. 122 282 U.S. 122 (1930) Poe V. Seaborn Income Tax Returns Real Property Personal Property Agency Tax Administration and Collection Tax Law Community Property Texas Income Tax Taxation Women's Rights Marriage and Family Status State and Local Laws Real Estate Testamentary Power Property Property Ownership Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1930-020-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Cert Texas Northern U.S. District Court U.S. Court of Appeals, Fifth Circuit No reason given Charles Evans Hughes 1930-10-21 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Owen Josephus Roberts Oliver Wendell Holmes 7 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-122 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-122.pdf 282 U.S. 127 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-127 282 U.S. 127 (1930) 282 U.S. 127 D09002ee1d4cbeba3 Poe V. Seaborn Income Tax Returns Real Property Personal Property Agency Tax Administration and Collection Tax Law Community Property Louisiana Income Tax Taxation Women's Rights Marriage and Family Status State and Local Laws Real Estate Property Property Ownership Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Bender v. Pfaff, 282 U.S. 127 (1930);282 U.S. 127 CASE USREPORTS-282-127 127 20 1 1930-11-24 1930 282 U.S. 127 282 U.S. 127 (1930) Poe V. Seaborn Income Tax Returns Real Property Personal Property Agency Tax Administration and Collection Tax Law Community Property Louisiana Income Tax Taxation Women's Rights Marriage and Family Status State and Local Laws Real Estate Property Property Ownership Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1930-002-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Cert Louisiana Eastern U.S. District Court U.S. Court of Appeals, Fifth Circuit No reason given Charles Evans Hughes 1930-10-21 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Owen Josephus Roberts Oliver Wendell Holmes 7 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-127 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-127.pdf 282 U.S. 133 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-133 282 U.S. 133 (1930) 282 U.S. 133 D09002ee1d4cbeb80 Evidence Interstate Tolls Telephone Service Telecommunications Chicago Remand Due Process Interstate Commerce Illinois Public Utilities and Utility Rates Injunctions Intrastate Property Licensing and Permits Administrative Law and Regulatory Procedure Property Law Intrastate Commerce Fourteenth Amendment Property Rate Regulation Federal and Some Few State Regulations of Public Utilities Regulation: Telephone or Telegraph Company Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Smith v. Illinois Bell Tel. Co., 282 U.S. 133 (1930);282 U.S. 133 CASE USREPORTS-282-133 133 21 1 1930-12-01 1930 282 U.S. 133 282 U.S. 133 (1930) Evidence Interstate Tolls Telephone Service Telecommunications Chicago Remand Due Process Interstate Commerce Illinois Public Utilities and Utility Rates Injunctions Intrastate Property Licensing and Permits Administrative Law and Regulatory Procedure Property Law Intrastate Commerce Fourteenth Amendment Property Rate Regulation Federal and Some Few State Regulations of Public Utilities Regulation: Telephone or Telegraph Company Economic Activity 1930-017-01 State commission, board, committee, or authority Telephone, telecommunications, or telegraph company Appeal State Agency Illinois Northern U.S. District Court Illinois Northern U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1930-10-20 Statutory construction Federal Statute Public Utility Regulatory Policy Opinion of the court (orally argued) No declaration of unconstitutionality Vacated and remanded Petitioning party received a favorable disposition Charles Evans Hughes (2) Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-133 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-133.pdf 282 U.S. 162 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-162 282 U.S. 162 (1930) 282 U.S. 162 D09002ee1d4cbeb5d Railroads Cattle Grazing Due Process Judicial Code Condemnation Agricultural Practices Farmland Property Law Fourteenth Amendment Property Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property Due Process United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Chicago, St. Pl, M. & O. Ry. v. Holmberg, 282 U.S. 162 (1930);282 U.S. 162 CASE USREPORTS-282-162 162 22 1 1930-12-01 1930 282 U.S. 162 282 U.S. 162 (1930) Railroads Cattle Grazing Due Process Judicial Code Condemnation Agricultural Practices Farmland Property Law Fourteenth Amendment Property Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property Due Process 1930-003-01 Railroad Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels Writ of error State Agency State Supreme Court State Supreme Court Case did not arise on cert or cert not granted Charles Evans Hughes 1928-10-10 1930-10-23 Judicial review (national level) Constitutional Amendment Fourteenth Amendment (takings clause) Opinion of the court (orally argued) State or territorial law, reg, or const provision unconstitutional Reversed and remanded Petitioning party received a favorable disposition Harlan Fiske Stone Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-162 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-162.pdf 282 U.S. 168 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-168 282 U.S. 168 (1930) 282 U.S. 168 D09002ee1d4cbeb7d Intellectual Property Law Acoustic Devices Tympanum Intellectual Property Corporations and Associations Patent Infringements Patents Patents and Copyrights: Patent Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Lektophone Corp. v. Rola Co., 282 U.S. 168 (1930);282 U.S. 168 CASE USREPORTS-282-168 168 23 1 1930-12-08 1930 282 U.S. 168 282 U.S. 168 (1930) Intellectual Property Law Acoustic Devices Tympanum Intellectual Property Corporations and Associations Patent Infringements Patents Patents and Copyrights: Patent Economic Activity 1930-004-01 Inventor, patent assigner, trademark owner or holder Defendant Cert California Northern U.S. District Court U.S. Court of Appeals, Ninth Circuit No reason given Charles Evans Hughes 1930-11-26 Federal common law No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Oliver Wendell Holmes Oliver Wendell Holmes 8 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-168 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-168.pdf 282 U.S. 172 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-172 282 U.S. 172 (1930) 282 U.S. 172 D09002ee1d4cbeb62 Riparian Owners Game Laws Discrimination Equality Clause Rivers and Waterways Hunting and Fishing Licensing and Permits Administrative Law and Regulatory Procedure Maryland Potomac River Property Law Fourteenth Amendment Duck Blinds Property State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Wampler v. Lecompte, 282 U.S. 172 (1930);282 U.S. 172 CASE USREPORTS-282-172 172 24 1 1930-12-08 1930 282 U.S. 172 282 U.S. 172 (1930) Riparian Owners Game Laws Discrimination Equality Clause Rivers and Waterways Hunting and Fishing Licensing and Permits Administrative Law and Regulatory Procedure Maryland Potomac River Property Law Fourteenth Amendment Duck Blinds Property State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation) Economic Activity 1930-005-01 Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels Governmental official, or an official of an agency established under an interstate compact Appeal State Trial Court State Appellate Court Case did not arise on cert or cert not granted Charles Evans Hughes 1930-11-25 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Louis Dembitz Brandeis Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-172 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-172.pdf 282 U.S. 175 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-175 282 U.S. 175 (1930) 282 U.S. 175 D09002ee1d4cbeb89 Intellectual Property Remand Novelty Concrete Container Corporations and Associations Inventions Intellectual Property Law Transportation Building Construction Invention Improvements Patent Infringements Concrete Patents Patents and Copyrights: Patent Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Powers-Kennedy Coo. v. Concrete Co., 282 U.S. 175 (1930);282 U.S. 175 CASE USREPORTS-282-175 175 25 1 1930-12-15 1930 282 U.S. 175 282 U.S. 175 (1930) Intellectual Property Remand Novelty Concrete Container Corporations and Associations Inventions Intellectual Property Law Transportation Building Construction Invention Improvements Patent Infringements Concrete Patents Patents and Copyrights: Patent Economic Activity 1930-006-01 Defendant Inventor, patent assigner, trademark owner or holder Cert Patent Office, or Commissioner of, or Board of Appeals of New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit Federal court conflict Charles Evans Hughes 1929-04-16 1930-10-24 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition Owen Josephus Roberts Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-175 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-175.pdf 282 U.S. 187 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-187 282 U.S. 187 (1930) 282 U.S. 187 D09002ee1d4cbeb98 Administrative Law Public Transit Due Process Jurisdiction and Venue Street Railways Fourteenth Amendment Administrative Law and Regulatory Procedure Want of Jurisdiction No Merits: Dismissed or Affirmed for Want of Jurisdiction (Cf. Judicial Administration: Supreme Court Jurisdiction or Authority on Appeal from Federal District Courts or Courts of Appeals) Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Broad River Co. v. So. Carolina, 282 U.S. 187 (1930);282 U.S. 187 CASE USREPORTS-282-187 187 26 1 1930-12-15 1930 282 U.S. 187 282 U.S. 187 (1930) Administrative Law Public Transit Due Process Jurisdiction and Venue Street Railways Fourteenth Amendment Administrative Law and Regulatory Procedure Want of Jurisdiction No Merits: Dismissed or Affirmed for Want of Jurisdiction (Cf. Judicial Administration: Supreme Court Jurisdiction or Authority on Appeal from Federal District Courts or Courts of Appeals) Judicial Power 1930-007-01 Electric or hydroelectric power utility, power cooperative, or gas and electric company State Cert State Supreme Court State Supreme Court No reason given Charles Evans Hughes 1930-12-03 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Per curiam (orally argued) No declaration of unconstitutionality Petition denied or appeal dismissed No favorable disposition for petitioning party apparent Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-187 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-187.pdf 282 U.S. 194 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-194 282 U.S. 194 (1931) 282 U.S. 194 D09002ee1d4cbeb8a Administrative Law Railroads Evidence Undue Burden Unjust Discrimination Interstate Commerce Commission (I.C.C.) U.S. Constitution Transportation Rates Administrative Law and Regulatory Procedure Forests and Timber Interstate Rates Georgia Common Carriers Intrastate Commerce Rate Regulation Intrastate Rates Federal or State Regulation of Transportation Regulation: Railroad Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Florida v. United States, 282 U.S. 194 (1931);282 U.S. 194 CASE USREPORTS-282-194 194 27 1 1931-01-05 1930 282 U.S. 194 282 U.S. 194 (1931) Administrative Law Railroads Evidence Undue Burden Unjust Discrimination Interstate Commerce Commission (I.C.C.) U.S. Constitution Transportation Rates Administrative Law and Regulatory Procedure Forests and Timber Interstate Rates Georgia Common Carriers Intrastate Commerce Rate Regulation Intrastate Rates Federal or State Regulation of Transportation Regulation: Railroad Economic Activity 1930-120-01 State United States Appeal Interstate Commerce Commission Georgia Northern U.S. District Court Georgia Northern U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1930-10-30 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Charles Evans Hughes (2) Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-194 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-194.pdf 282 U.S. 216 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-216 282 U.S. 216 (1931) 282 U.S. 216 D09002ee1d4cbeb6a Legislative History Constitutionality Bonds Tax Administration and Collection Tax Law Income Tax Municipal Bonds Article I Sixteenth Amendment Securities Legislative Powers Property Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Willcuts v. Bunn, 282 U.S. 216 (1931);282 U.S. 216 CASE USREPORTS-282-216 216 28 1 1931-01-05 1930 282 U.S. 216 282 U.S. 216 (1931) Legislative History Constitutionality Bonds Tax Administration and Collection Tax Law Income Tax Municipal Bonds Article I Sixteenth Amendment Securities Legislative Powers Property Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1930-121-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Cert Internal Revenue Service, Collector, Commissioner, or District Director of Minnesota U.S. District Court U.S. Court of Appeals, Eighth Circuit No reason given Charles Evans Hughes 1930-12-02 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Charles Evans Hughes (2) Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-216 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-216.pdf 282 U.S. 234 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-234 282 U.S. 234 (1931) 282 U.S. 234 D09002ee1d4cbeb59 Negligence Jurisdiction and Venue Ships and Boats Torts Stevedores Seamen Wrongful Death Maritime and Admiralty Law Worker Safety and Health Citizenship and Nationality Labor and Employment Law Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Uravic v. Jarka Co., 282 U.S. 234 (1931);282 U.S. 234 CASE USREPORTS-282-234 234 29 1 1931-01-05 1930 282 U.S. 234 282 U.S. 234 (1931) Negligence Jurisdiction and Venue Ships and Boats Torts Stevedores Seamen Wrongful Death Maritime and Admiralty Law Worker Safety and Health Citizenship and Nationality Labor and Employment Law Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity 1930-122-01 Agent, fiduciary, trustee, or executor Water transportation, stevedore Cert State Trial Court State Supreme Court To resolve important or significant question Charles Evans Hughes 1930-12-08 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Oliver Wendell Holmes Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-234 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-234.pdf 282 U.S. 241 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-241 282 U.S. 241 (1931) 282 U.S. 241 D09002ee1d4cbeb9b Property Tax Railroads Due Process Tax Administration and Collection Tax Law Equity Injunctions State and Local Taxation Roads and Highways Infrastructure Development Equal Protection Public Roads General Tax Fourteenth Amendment Real Estate State or Local Government Tax Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Memphis & Charleston Ry. v. Pace, 282 U.S. 241 (1931);282 U.S. 241 CASE USREPORTS-282-241 241 30 1 1931-01-05 1930 282 U.S. 241 282 U.S. 241 (1931) Property Tax Railroads Due Process Tax Administration and Collection Tax Law Equity Injunctions State and Local Taxation Roads and Highways Infrastructure Development Equal Protection Public Roads General Tax Fourteenth Amendment Real Estate State or Local Government Tax Economic Activity 1930-021-01 Railroad Governmental official, or an official of an agency established under an interstate compact Appeal State Agency State Trial Court State Supreme Court Case did not arise on cert or cert not granted Charles Evans Hughes 1930-03-05 1930-10-29 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Willis Van Devanter Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-241 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-241.pdf 282 U.S. 249 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-249 282 U.S. 249 (1931) 282 U.S. 249 D09002ee1d4cbeba8 Administrative Law Evidence Public Utilities and Utility Rates Discovery Water Works Public Use Administrative Law and Regulatory Procedure Operating Expenses Property State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Railroad Commission v. Maxcy, 282 U.S. 249 (1931);282 U.S. 249 CASE USREPORTS-282-249 249 31 1 1931-01-05 1930 282 U.S. 249 282 U.S. 249 (1931) Administrative Law Evidence Public Utilities and Utility Rates Discovery Water Works Public Use Administrative Law and Regulatory Procedure Operating Expenses Property State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation) Economic Activity 1930-163-01 Governmental official, or an official of an agency established under an interstate compact Business, corporation Appeal State Agency Wisconsin Western U.S. District Court Wisconsin Western U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1930-11-24 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent James Clark McReynolds Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-249 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-249.pdf 282 U.S. 251 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-251 282 U.S. 251 (1931) 282 U.S. 251 D09002ee1d4cbeb5f Administrative Law New Jersey Due Process Commission Fire Insurance Contracts Police Powers Administrative Law and Regulatory Procedure State and Local Laws Insurance Agents Fourteenth Amendment Insurance Rates State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;O'Gorman & Young v. Hartf'd Ins. Co., 282 U.S. 251 (1931);282 U.S. 251 CASE USREPORTS-282-251 251 32 1 1931-01-05 1930 282 U.S. 251 282 U.S. 251 (1931) Administrative Law New Jersey Due Process Commission Fire Insurance Contracts Police Powers Administrative Law and Regulatory Procedure State and Local Laws Insurance Agents Fourteenth Amendment Insurance Rates State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation) Economic Activity 1930-161-01 Seller or vendor Insurance company, or surety Appeal State Trial Court State Supreme Court Case did not arise on cert or cert not granted Charles Evans Hughes 1930-04-30 1930-10-30 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Louis Dembitz Brandeis Charles Evans Hughes (2) 5 4 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-251 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-251.pdf 282 U.S. 270 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-270 282 U.S. 270 (1931) 282 U.S. 270 D09002ee1d4cbeba2 Court of Claims Income Tax Refunds Statute of Limitations Tax Administration and Collection Tax Law Statutory Construction Income Tax Tax Waivers Taxation Internal Revenue Service (I.R.S.) Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Stange v. United States, 282 U.S. 270 (1931);282 U.S. 270 CASE USREPORTS-282-270 270 33 1 1931-01-05 1930 282 U.S. 270 282 U.S. 270 (1931) Court of Claims Income Tax Refunds Statute of Limitations Tax Administration and Collection Tax Law Statutory Construction Income Tax Tax Waivers Taxation Internal Revenue Service (I.R.S.) Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1930-088-01 Taxpayer or executor of taxpayer's estate, federal only United States Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Claims, Court of Federal Claims U.S. Court of Claims, Court of Federal Claims To resolve question presented Charles Evans Hughes 1930-12-02 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Louis Dembitz Brandeis Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-270 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-270.pdf 282 U.S. 277 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-277 282 U.S. 277 (1931) 282 U.S. 277 D09002ee1d4cbeb5a War-Profits Tax Tax Administration and Collection Tax Law Statutory Construction Jeopardy Assessment Income Tax Tax Waivers Taxation Excess Profits Tax Statute of Limitations Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Aiken v. Burnet, 282 U.S. 277 (1931);282 U.S. 277 CASE USREPORTS-282-277 277 34 1 1931-01-05 1930 282 U.S. 277 282 U.S. 277 (1931) War-Profits Tax Tax Administration and Collection Tax Law Statutory Construction Jeopardy Assessment Income Tax Tax Waivers Taxation Excess Profits Tax Statute of Limitations Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1930-099-01 Agent, fiduciary, trustee, or executor Internal Revenue Service, Collector, Commissioner, or District Director of Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Eighth Circuit U.S. Court of Appeals, Eighth Circuit To resolve question presented Charles Evans Hughes 1930-12-03 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Louis Dembitz Brandeis Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-277 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-277.pdf 282 U.S. 283 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-283 282 U.S. 283 (1931) 282 U.S. 283 D09002ee1d4cbeba5 Statute of Limitations Tax Administration and Collection Tax Law Statutory Construction Jeopardy Assessment Income Tax Tax Waivers Taxation Excess Profits Tax Stange V. United States Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Brown & Sons Co. v. Burnet, 282 U.S. 283 (1931);282 U.S. 283 CASE USREPORTS-282-283 283 35 1 1931-01-05 1930 282 U.S. 283 282 U.S. 283 (1931) Statute of Limitations Tax Administration and Collection Tax Law Statutory Construction Jeopardy Assessment Income Tax Tax Waivers Taxation Excess Profits Tax Stange V. United States Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1930-110-01 Taxpayer or executor of taxpayer's estate, federal only Internal Revenue Service, Collector, Commissioner, or District Director of Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Sixth Circuit U.S. Court of Appeals, Sixth Circuit To resolve question presented Charles Evans Hughes 1930-12-03 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Louis Dembitz Brandeis Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-283 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-283.pdf 282 U.S. 295 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-295 282 U.S. 295 (1931) 282 U.S. 295 D09002ee1d4cbeb1d Income Tax Tax Waivers Jeopardy Assessment Taxation Excess Profits Tax Tax Administration and Collection Tax Law Statute of Limitations Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Burnet v. Railway Equipment Co., 282 U.S. 295 (1931);282 U.S. 295 CASE USREPORTS-282-295 295 36 1 1931-01-05 1930 282 U.S. 295 282 U.S. 295 (1931) Income Tax Tax Waivers Jeopardy Assessment Taxation Excess Profits Tax Tax Administration and Collection Tax Law Statute of Limitations Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1930-113-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Seventh Circuit U.S. Court of Appeals, Seventh Circuit No reason given Charles Evans Hughes 1930-12-03 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Louis Dembitz Brandeis Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-295 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-295.pdf 282 U.S. 304 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-304 282 U.S. 304 (1931) 282 U.S. 304 D09002ee1d4cbeba6 Double Jeopardy Ex Parte Lange Jurisdiction and Venue Judicial Powers National Prohibition Act Correctional Facilities and Imprisonment Prohibition Term of Imprisonment Fifth Amendment Executive Powers Criminal Law and Procedure Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;United States v. Benz, 282 U.S. 304 (1931);282 U.S. 304 CASE USREPORTS-282-304 304 37 1 1931-01-05 1930 282 U.S. 304 282 U.S. 304 (1931) Double Jeopardy Ex Parte Lange Jurisdiction and Venue Judicial Powers National Prohibition Act Correctional Facilities and Imprisonment Prohibition Term of Imprisonment Fifth Amendment Executive Powers Criminal Law and Procedure Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol Criminal Procedure 1930-114-01 United States Prisoner, inmate of penal institution Certification U.S. Court of Appeals, Third Circuit U.S. Court of Appeals, Third Circuit Case did not arise on cert or cert not granted Charles Evans Hughes 1930-12-08 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Certification to or from a lower court Favorable disposition for petitioning party unclear George Sutherland Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-304 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-304.pdf 282 U.S. 311 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-311 282 U.S. 311 (1931) 282 U.S. 311 D09002ee1d4cbeb87 Administrative Law Foreclosure Jurisdiction and Venue Railroads Corporate Reorganization Railroad Operation Securities Due Process Statutory Construction Interstate Commerce Commission (I.C.C.) Contracts Administrative Law and Regulatory Procedure Stocks Mortgages Corporations and Associations Federal or State Regulation of Transportation Regulation: Railroad Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;United States v. Chicago, Etc., R. Co., 282 U.S. 311 (1931);282 U.S. 311 CASE USREPORTS-282-311 311 38 1 1931-01-05 1930 282 U.S. 311 282 U.S. 311 (1931) Administrative Law Foreclosure Jurisdiction and Venue Railroads Corporate Reorganization Railroad Operation Securities Due Process Statutory Construction Interstate Commerce Commission (I.C.C.) Contracts Administrative Law and Regulatory Procedure Stocks Mortgages Corporations and Associations Federal or State Regulation of Transportation Regulation: Railroad Economic Activity 1930-162-01 United States Railroad Appeal Interstate Commerce Commission Illinois Northern U.S. District Court Illinois Northern U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1930-04-24 1930-11-25 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent George Sutherland Charles Evans Hughes (2) 6 3 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-311 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-311.pdf 282 U.S. 344 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-344 282 U.S. 344 (1931) 282 U.S. 344 D09002ee1d4cbeb92 Equitable Remedies Evidence Alcoholic Beverages Injunctions Warrants Discovery Illegal Search and Seizure Prohibition Intoxicating Liquors Criminal Procedure Fourth Amendment Fifth Amendment Search and Seizure (Other than as Pertains to Vehicles or Crime Control Act) Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Go-Bart Co. v. United States, 282 U.S. 344 (1931);282 U.S. 344 CASE USREPORTS-282-344 344 39 1 1931-01-05 1930 282 U.S. 344 282 U.S. 344 (1931) Equitable Remedies Evidence Alcoholic Beverages Injunctions Warrants Discovery Illegal Search and Seizure Prohibition Intoxicating Liquors Criminal Procedure Fourth Amendment Fifth Amendment Search and Seizure (Other than as Pertains to Vehicles or Crime Control Act) Criminal Procedure 1930-123-01 Distributor, importer, or exporter of alcoholic beverages United States Cert New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit No reason given Charles Evans Hughes 1930-11-25 Judicial review (national level) Constitutional Amendment Fourth Amendment Opinion of the court (orally argued) Act of congress declared unconstitutional Reversed Petitioning party received a favorable disposition Pierce Butler Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-344 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-344.pdf 282 U.S. 359 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-359 282 U.S. 359 (1931) 282 U.S. 359 D09002ee1d4cbeb55 Gross Income Corporate Income Tax Capital Gains Tax Tax Administration and Collection Tax Law Statutory Construction Contracts Net Income Breach of Warranty Sixteenth Amendment Appellate Courts Corporations and Associations Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Burnet v. Sanford & (and) Brooks Co., 282 U.S. 359 (1931);282 U.S. 359 CASE USREPORTS-282-359 359 40 1 1931-01-05 1930 282 U.S. 359 282 U.S. 359 (1931) Gross Income Corporate Income Tax Capital Gains Tax Tax Administration and Collection Tax Law Statutory Construction Contracts Net Income Breach of Warranty Sixteenth Amendment Appellate Courts Corporations and Associations Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1930-115-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Fourth Circuit U.S. Court of Appeals, Fourth Circuit No reason given Charles Evans Hughes 1930-12-05 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Harlan Fiske Stone Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-359 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-359.pdf 282 U.S. 367 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-367 282 U.S. 367 (1931) 282 U.S. 367 D09002ee1d4cbeb1c Administrative Law Radio Federal Radio Commission Just Compensation Deprivation of Property Due Process Administrative Remedies Public Use Licensing and Permits Administrative Law and Regulatory Procedure Fifth Amendment Communications Radio Act of 1927 Broadcasting Property Judicial Administration: Certification (Cf. Objection to Reason for Denial of Certiorari or Appeal) Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;White v. Johnson, 282 U.S. 367 (1931);282 U.S. 367 CASE USREPORTS-282-367 367 41 1 1931-01-05 1930 282 U.S. 367 282 U.S. 367 (1931) Administrative Law Radio Federal Radio Commission Just Compensation Deprivation of Property Due Process Administrative Remedies Public Use Licensing and Permits Administrative Law and Regulatory Procedure Fifth Amendment Communications Radio Act of 1927 Broadcasting Property Judicial Administration: Certification (Cf. Objection to Reason for Denial of Certiorari or Appeal) Judicial Power 1930-116-01 Holder of a license or permit, or applicant therefor Governmental official, or an official of an agency established under an interstate compact Certification U.S. Court of Appeals, Seventh Circuit U.S. Court of Appeals, Seventh Circuit Case did not arise on cert or cert not granted Charles Evans Hughes 1930-12-05 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Petition denied or appeal dismissed No favorable disposition for petitioning party apparent Owen Josephus Roberts Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-367 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-367.pdf 282 U.S. 374 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-374 282 U.S. 374 (1931) 282 U.S. 374 D09002ee1d4cbeb5c Radio Federal Radio Commission Just Compensation Deprivation of Property Due Process Equity Administrative Remedies Public Use Licensing and Permits Administrative Law and Regulatory Procedure White V. Johnson Fifth Amendment Communications Radio Act of 1927 Broadcasting Property Judicial Administration: Certification (Cf. Objection to Reason for Denial of Certiorari or Appeal) Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;American Bond and M. Co. v. United States, 282 U.S. 374 (1931);282 U.S. 374 CASE USREPORTS-282-374 374 42 1 1931-01-05 1930 282 U.S. 374 282 U.S. 374 (1931) Radio Federal Radio Commission Just Compensation Deprivation of Property Due Process Equity Administrative Remedies Public Use Licensing and Permits Administrative Law and Regulatory Procedure White V. Johnson Fifth Amendment Communications Radio Act of 1927 Broadcasting Property Judicial Administration: Certification (Cf. Objection to Reason for Denial of Certiorari or Appeal) Judicial Power 1930-159-01 Business, corporation United States Certification Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Seventh Circuit U.S. Court of Appeals, Seventh Circuit Case did not arise on cert or cert not granted Charles Evans Hughes 1930-12-05 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Petition denied or appeal dismissed No favorable disposition for petitioning party apparent Owen Josephus Roberts Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-374 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-374.pdf 282 U.S. 375 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-375 282 U.S. 375 (1931) 282 U.S. 375 D09002ee1d4cbeb65 Corporate Income Tax Court of Claims Revenue Act of 1918 Tax Law Overpayment of Taxes Accounting and Auditing Excess Profits Tax U.S. Department of the Treasury (D.O.T.) Corporations and Associations Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Fawcus Machine Co. v. United States, 282 U.S. 375 (1931);282 U.S. 375 CASE USREPORTS-282-375 375 43 1 1931-01-05 1930 282 U.S. 375 282 U.S. 375 (1931) Corporate Income Tax Court of Claims Revenue Act of 1918 Tax Law Overpayment of Taxes Accounting and Auditing Excess Profits Tax U.S. Department of the Treasury (D.O.T.) Corporations and Associations Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1930-022-01 Taxpayer or executor of taxpayer's estate, federal only United States Cert Department or Secretary of the Treasury U.S. Court of Claims, Court of Federal Claims U.S. Court of Claims, Court of Federal Claims To resolve question presented Charles Evans Hughes 1930-12-12 Supreme Court supervision of lower federal or state courts or original jurisdiction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Owen Josephus Roberts Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-375 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-375.pdf 282 U.S. 379 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-379 282 U.S. 379 (1931) 282 U.S. 379 D09002ee1d4cbeb97 Corporate Income Tax Intellectual Property Copyright Income Tax Exclusion Tax Administration and Collection Tax Law New York State and Local Taxation Franchises Franchise Tax Corporations and Associations State or Local Government Tax Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Educational Films Corp. v. Ward, 282 U.S. 379 (1931);282 U.S. 379 CASE USREPORTS-282-379 379 44 1 1931-01-12 1930 282 U.S. 379 282 U.S. 379 (1931) Corporate Income Tax Intellectual Property Copyright Income Tax Exclusion Tax Administration and Collection Tax Law New York State and Local Taxation Franchises Franchise Tax Corporations and Associations State or Local Government Tax Economic Activity 1930-166-01 Movie, play, pictorial representation, theatrical production, actor, or exhibitor or distributor of Governmental official, or an official of an agency established under an interstate compact Appeal State Agency New York Southern U.S. District Court New York Southern U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1930-12-01 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Harlan Fiske Stone Charles Evans Hughes (2) 6 3 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-379 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-379.pdf 282 U.S. 399 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-399 282 U.S. 399 (1931) 282 U.S. 399 D09002ee1d4cbeb6d Niagara River Water Law Rivers and Waterways War Powers Contracts Property Rights Eminent Domain National Security Power Generation and Transmission Executive Powers Water Rights Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property Due Process United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;International Paper Co. v. U.S., 282 U.S. 399 (1931);282 U.S. 399 CASE USREPORTS-282-399 399 45 1 1931-01-19 1930 282 U.S. 399 282 U.S. 399 (1931) Niagara River Water Law Rivers and Waterways War Powers Contracts Property Rights Eminent Domain National Security Power Generation and Transmission Executive Powers Water Rights Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property Due Process 1930-129-01 Business, corporation United States Cert U.S. Court of Claims, Court of Federal Claims U.S. Court of Claims, Court of Federal Claims No reason given Charles Evans Hughes 1931-01-07 Judicial review (national level) Constitutional Amendment Fifth Amendment (takings clause) Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Oliver Wendell Holmes Charles Evans Hughes (2) 6 3 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-399 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-399.pdf 282 U.S. 409 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-409 282 U.S. 409 (1931) 282 U.S. 409 D09002ee1d4cbebaa Corporate Income Tax Retroactive Statutes Excess Profits Tax Statute of Limitations Tax Overpayment Tax Administration and Collection Tax Law Statutory Construction Revenue Act of 1928 Judicial Administration: Untimely Filing Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Graham & Foster v. Goodcell, 282 U.S. 409 (1931);282 U.S. 409 CASE USREPORTS-282-409 409 46 1 1931-01-26 1930 282 U.S. 409 282 U.S. 409 (1931) Corporate Income Tax Retroactive Statutes Excess Profits Tax Statute of Limitations Tax Overpayment Tax Administration and Collection Tax Law Statutory Construction Revenue Act of 1928 Judicial Administration: Untimely Filing Judicial Power 1930-023-01 Taxpayer or executor of taxpayer's estate, federal only Internal Revenue Service, Collector, Commissioner, or District Director of Cert Internal Revenue Service, Collector, Commissioner, or District Director of California Southern U.S. District Court U.S. Court of Appeals, Ninth Circuit Federal court conflict and to resolve important or significant question Charles Evans Hughes 1930-12-08 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-409 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-409.pdf 282 U.S. 432 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-432 282 U.S. 432 (1931) 282 U.S. 432 D09002ee1d4cbeb99 Tax Administration and Collection Abatement Statute of Limitations Additional Tax Revenue Act of 1916 Tax Law Statutory Construction Income Tax Taxation Revenue Act of 1928 Judicial Administration: Extraordinary Relief (E.G., Mandamus, Injunction) Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Magee v. United States, 282 U.S. 432 (1931);282 U.S. 432 CASE USREPORTS-282-432 432 47 1 1931-01-26 1930 282 U.S. 432 282 U.S. 432 (1931) Tax Administration and Collection Abatement Statute of Limitations Additional Tax Revenue Act of 1916 Tax Law Statutory Construction Income Tax Taxation Revenue Act of 1928 Judicial Administration: Extraordinary Relief (E.G., Mandamus, Injunction) Judicial Power 1930-024-01 Taxpayer or executor of taxpayer's estate, federal only United States Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Claims, Court of Federal Claims U.S. Court of Claims, Court of Federal Claims No reason given Charles Evans Hughes 1930-12-09 Interpretation of administrative regulation or rule, or executive order No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-432 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-432.pdf 282 U.S. 434 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-434 282 U.S. 434 (1931) 282 U.S. 434 D09002ee1d4cbeb82 Revenue Act of 1926 Tax Administration and Collection Tax Law Statute of Limitations Revenue Act of 1928 Illegal Tax Collection Judicial Administration: Untimely Filing Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Mascot Oil C. v. United States, 282 U.S. 434 (1931);282 U.S. 434 CASE USREPORTS-282-434 434 48 1 1931-01-26 1930 282 U.S. 434 282 U.S. 434 (1931) Revenue Act of 1926 Tax Administration and Collection Tax Law Statute of Limitations Revenue Act of 1928 Illegal Tax Collection Judicial Administration: Untimely Filing Judicial Power 1930-034-01 Taxpayer or executor of taxpayer's estate, federal only United States Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Claims, Court of Federal Claims U.S. Court of Claims, Court of Federal Claims No reason given Charles Evans Hughes 1930-12-11 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-434 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-434.pdf 282 U.S. 437 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-437 282 U.S. 437 (1931) 282 U.S. 437 D09002ee1d4cbeb6c Tax Reform Tax Returns Statute of Limitations Revenue Act of 1918 Tax Administration and Collection Tax Law Income Tax Taxation Tax Assessment Revenue Act of 1921 Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Burnet v. Willingham L. & T. Co., 282 U.S. 437 (1931);282 U.S. 437 CASE USREPORTS-282-437 437 49 1 1931-01-26 1930 282 U.S. 437 282 U.S. 437 (1931) Tax Reform Tax Returns Statute of Limitations Revenue Act of 1918 Tax Administration and Collection Tax Law Income Tax Taxation Tax Assessment Revenue Act of 1921 Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1930-045-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Cert Board of Tax Appeals U.S. Court of Appeals, Fifth Circuit U.S. Court of Appeals, Fifth Circuit No reason given Charles Evans Hughes 1931-01-13 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Oliver Wendell Holmes Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-437 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-437.pdf 282 U.S. 440 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-440 282 U.S. 440 (1931) 282 U.S. 440 D09002ee1d4cbeb7b Express Business Delaware Interstate Commerce Foreign Corporations Commercial Law Diverse Citizenship Intrastate Commerce Fourteenth Amendment Corporations and Associations State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Railway Express Co. v. Virginia, 282 U.S. 440 (1931);282 U.S. 440 CASE USREPORTS-282-440 440 50 1 1931-02-02 1930 282 U.S. 440 282 U.S. 440 (1931) Express Business Delaware Interstate Commerce Foreign Corporations Commercial Law Diverse Citizenship Intrastate Commerce Fourteenth Amendment Corporations and Associations State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation) Economic Activity 1930-056-01 Railroad State Appeal State Supreme Court State Supreme Court Case did not arise on cert or cert not granted Charles Evans Hughes 1931-01-19 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Oliver Wendell Holmes Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-440 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-440.pdf 282 U.S. 445 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-445 282 U.S. 445 (1931) 282 U.S. 445 D09002ee1d4cbeba0 Knitted Caps Unreasonable Delay Judicial Code Patent Infringements Equity Injunctions Intellectual Property Law Conflicts of Judgment Invalid Claims Appellate Courts Patents Judicial Administration: Untimely Filing Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Ensten v. Simon, Ascher & (and) Co., 282 U.S. 445 (1931);282 U.S. 445 CASE USREPORTS-282-445 445 51 1 1931-02-02 1930 282 U.S. 445 282 U.S. 445 (1931) Knitted Caps Unreasonable Delay Judicial Code Patent Infringements Equity Injunctions Intellectual Property Law Conflicts of Judgment Invalid Claims Appellate Courts Patents Judicial Administration: Untimely Filing Judicial Power 1930-067-01 Inventor, patent assigner, trademark owner or holder Defendant Cert New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit No reason given Charles Evans Hughes 1930-12-30 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent James Clark McReynolds Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-445 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-445.pdf 282 U.S. 458 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-458 282 U.S. 458 (1931) 282 U.S. 458 D09002ee1d4cbeba1 Changes of Course Evidence Avulsion Decrees Original Boundaries Tullos Island Disputed Territory Boundaries Rivers and Waterways Mississippi River Surveyors and Surveying Property Law Testimony State Boundaries Boundary Dispute Between States Interstate Relations United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Louisiana v. Mississippi, 282 U.S. 458 (1931);282 U.S. 458 CASE USREPORTS-282-458 458 52 1 1931-02-02 1930 282 U.S. 458 282 U.S. 458 (1931) Changes of Course Evidence Avulsion Decrees Original Boundaries Tullos Island Disputed Territory Boundaries Rivers and Waterways Mississippi River Surveyors and Surveying Property Law Testimony State Boundaries Boundary Dispute Between States Interstate Relations 1930-078-01 State State Original Case did not arise on cert or cert not granted Charles Evans Hughes 1928-10-08 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Petitioning party received a favorable disposition Owen Josephus Roberts Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-458 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-458.pdf 282 U.S. 468 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-468 282 U.S. 468 (1931) 282 U.S. 468 D09002ee1d4cbeb8d Court of Claims Statute of Limitations War-Profits Tax Tax Administration and Collection Tax Law Overassessment Income Tax Tax Refunds Stock Dividends Taxation Internal Revenue Service (I.R.S.) Income Tax Credits Sixteenth Amendment Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;United States v. Swift & (and) Co., 282 U.S. 468 (1931);282 U.S. 468 CASE USREPORTS-282-468 468 53 1 1931-02-02 1930 282 U.S. 468 282 U.S. 468 (1931) Court of Claims Statute of Limitations War-Profits Tax Tax Administration and Collection Tax Law Overassessment Income Tax Tax Refunds Stock Dividends Taxation Internal Revenue Service (I.R.S.) Income Tax Credits Sixteenth Amendment Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1930-086-01 United States Business, corporation Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Claims, Court of Federal Claims U.S. Court of Claims, Court of Federal Claims No reason given Charles Evans Hughes 1931-01-08 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Owen Josephus Roberts Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-468 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-468.pdf 282 U.S. 476 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-476 282 U.S. 476 (1931) 282 U.S. 476 D09002ee1d4cbeb8e Tax Administration and Collection Tax Law Overassessment Income Tax Interest Taxation Internal Revenue Service (I.R.S.) Income Tax Credits United States V. Swift & CO Revenue Act of 1921 Revenue Act of 1924 Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;United States v. Boston Buick Co., 282 U.S. 476 (1931);282 U.S. 476 CASE USREPORTS-282-476 476 54 1 1931-02-02 1930 282 U.S. 476 282 U.S. 476 (1931) Tax Administration and Collection Tax Law Overassessment Income Tax Interest Taxation Internal Revenue Service (I.R.S.) Income Tax Credits United States V. Swift & CO Revenue Act of 1921 Revenue Act of 1924 Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1930-087-01 United States Taxpayer or executor of taxpayer's estate, federal only Cert Massachusetts U.S. District Court U.S. Court of Appeals, First Circuit To resolve question presented Charles Evans Hughes 1931-01-08 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Owen Josephus Roberts Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-476 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-476.pdf 282 U.S. 479 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-479 282 U.S. 479 (1931) 282 U.S. 479 D09002ee1d4cbeb72 Tax Administration and Collection Tax Law Interest Overassessment Income Tax Tax Refunds Taxation Internal Revenue Service (I.R.S.) Excess Profits Tax Income Tax Credits United States V. Swift & CO Revenue Act of 1926 Revenue Act of 1924 Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Pottstown Co. v. United States, 282 U.S. 479 (1931);282 U.S. 479 CASE USREPORTS-282-479 479 55 1 1931-02-02 1930 282 U.S. 479 282 U.S. 479 (1931) Tax Administration and Collection Tax Law Interest Overassessment Income Tax Tax Refunds Taxation Internal Revenue Service (I.R.S.) Excess Profits Tax Income Tax Credits United States V. Swift & CO Revenue Act of 1926 Revenue Act of 1924 Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1930-089-01 Taxpayer or executor of taxpayer's estate, federal only United States Cert U.S. Court of Claims, Court of Federal Claims U.S. Court of Claims, Court of Federal Claims No reason given Charles Evans Hughes 1931-01-09 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Owen Josephus Roberts Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-479 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-479.pdf 282 U.S. 481 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-481 282 U.S. 481 (1931) 282 U.S. 481 D09002ee1d4cbeb1a Alien Friends Jurisdiction and Venue Aliens Court of Claims Just Compensation Ships and Boats Acts of Congress Ship Construction Contracts Legal Remedies Eminent Domain Property Law Citizenship and Nationality Fifth Amendment East Europe Civil Actions Corporations and Associations Soviet Union (U.S.S.R.) Russia Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property Due Process United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Russian Fleet v. United States, 282 U.S. 481 (1931);282 U.S. 481 CASE USREPORTS-282-481 481 56 1 1931-02-24 1930 282 U.S. 481 282 U.S. 481 (1931) Alien Friends Jurisdiction and Venue Aliens Court of Claims Just Compensation Ships and Boats Acts of Congress Ship Construction Contracts Legal Remedies Eminent Domain Property Law Citizenship and Nationality Fifth Amendment East Europe Civil Actions Corporations and Associations Soviet Union (U.S.S.R.) Russia Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property Due Process 1930-090-01 Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels United States Cert U.S. Court of Claims, Court of Federal Claims U.S. Court of Claims, Court of Federal Claims No reason given Charles Evans Hughes 1930-12-12 Judicial review (national level) Constitutional Amendment Fifth Amendment (takings clause) Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Charles Evans Hughes (2) Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-481 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-481.pdf 282 U.S. 493 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-493 282 U.S. 493 (1931) 282 U.S. 493 D09002ee1d4cbeb8b Evidence Agency Interstate Commerce Illinois Arkansas Contracts Foreign Corporations Commercial Law Commerce Goods and Services Contracts Private Action United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Furst v. Brewster, 282 U.S. 493 (1931);282 U.S. 493 CASE USREPORTS-282-493 493 57 1 1931-02-24 1930 282 U.S. 493 282 U.S. 493 (1931) Evidence Agency Interstate Commerce Illinois Arkansas Contracts Foreign Corporations Commercial Law Commerce Goods and Services Contracts Private Action 1930-091-01 Seller or vendor Buyer, purchaser Appeal State Supreme Court State Supreme Court Case did not arise on cert or cert not granted Charles Evans Hughes 1931-01-27 Federal common law No Legal Provision No Legal Provision Opinion of the court (orally argued) State or territorial law, reg, or const provision unconstitutional Reversed Petitioning party received a favorable disposition Charles Evans Hughes (2) Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-493 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-493.pdf 282 U.S. 499 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-499 282 U.S. 499 (1931) 282 U.S. 499 D09002ee1d4cbeb1b Constitutionality Equal Protection Fourteenth Amendment Civil Actions Civil Procedure Corporations and Associations Texas Federal Rules of Civil Procedure Including Supreme Court Rules, Application of the Federal Rules of Evidence, Federal Rules of Appellate Procedure in Civil Litigation, Circuit Court Rules, and State Rules and Admiralty Rules Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Bain Peanut Co. v. Pinson, 282 U.S. 499 (1931);282 U.S. 499 CASE USREPORTS-282-499 499 58 1 1931-02-24 1930 282 U.S. 499 282 U.S. 499 (1931) Constitutionality Equal Protection Fourteenth Amendment Civil Actions Civil Procedure Corporations and Associations Texas Federal Rules of Civil Procedure Including Supreme Court Rules, Application of the Federal Rules of Evidence, Federal Rules of Appellate Procedure in Civil Litigation, Circuit Court Rules, and State Rules and Admiralty Rules Judicial Power 1930-092-01 Business, corporation Private person Appeal State Trial Court State Appellate Court Case did not arise on cert or cert not granted Charles Evans Hughes 1931-01-12 Statutory construction Court Rules Federal Rules of Civil Procedure, including Appellate Procedure, or relevant rules of a circuit court Judicial Code, and admiralty rules Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Oliver Wendell Holmes Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-499 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-499.pdf 282 U.S. 502 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-502 282 U.S. 502 (1931) 282 U.S. 502 D09002ee1d4cbeb1e Jurisdiction and Venue Torts State and Local Taxation Contracts Taxation Administrative Law and Regulatory Procedure Energy and Utilities Law Power Generation and Transmission Hydro-Electric Power Civil Procedure No Merits: Dismissed or Affirmed for Want of Jurisdiction (Cf. Judicial Administration: Supreme Court Jurisdiction or Authority on Appeal from Federal District Courts or Courts of Appeals) Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Alabama v. United States, 282 U.S. 502 (1931);282 U.S. 502 CASE USREPORTS-282-502 502 59 1 1931-02-24 1930 282 U.S. 502 282 U.S. 502 (1931) Jurisdiction and Venue Torts State and Local Taxation Contracts Taxation Administrative Law and Regulatory Procedure Energy and Utilities Law Power Generation and Transmission Hydro-Electric Power Civil Procedure No Merits: Dismissed or Affirmed for Want of Jurisdiction (Cf. Judicial Administration: Supreme Court Jurisdiction or Authority on Appeal from Federal District Courts or Courts of Appeals) Judicial Power 1930-118-01 State United States Cert Alabama Northern U.S. District Court Alabama Northern U.S. District Court No reason given Charles Evans Hughes 1931-01-29 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Oliver Wendell Holmes Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-502 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-502.pdf 282 U.S. 508 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-508 282 U.S. 508 (1931) 282 U.S. 508 D09002ee1d4cbeb8c Remedies Legal Remedies Civil Actions Court of Claims Interest Patents Unlicensed Use Patents and Copyrights: Patent Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Waite v. United States, 282 U.S. 508 (1931);282 U.S. 508 CASE USREPORTS-282-508 508 60 1 1931-02-24 1930 282 U.S. 508 282 U.S. 508 (1931) Remedies Legal Remedies Civil Actions Court of Claims Interest Patents Unlicensed Use Patents and Copyrights: Patent Economic Activity 1930-093-01 Inventor, patent assigner, trademark owner or holder United States Cert U.S. Court of Claims, Court of Federal Claims U.S. Court of Claims, Court of Federal Claims To resolve question presented Charles Evans Hughes 1931-01-30 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Oliver Wendell Holmes Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-508 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-508.pdf 282 U.S. 509 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-509 282 U.S. 509 (1931) 282 U.S. 509 D09002ee1d4cbeb67 Property Tax Motor Carriers Motor Vehicles Tax Law State and Local Taxation Income Tax Transportation Manufacturing Franchise Tax Companies Goods and Services State or Local Government Tax Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Alward v. Johnson, 282 U.S. 509 (1931);282 U.S. 509 CASE USREPORTS-282-509 509 61 1 1931-02-24 1930 282 U.S. 509 282 U.S. 509 (1931) Property Tax Motor Carriers Motor Vehicles Tax Law State and Local Taxation Income Tax Transportation Manufacturing Franchise Tax Companies Goods and Services State or Local Government Tax Economic Activity 1930-094-01 State or local governmental taxpayer, or executor of the estate of Governmental official, or an official of an agency established under an interstate compact Cert State Agency State Trial Court State Supreme Court No reason given Charles Evans Hughes 1931-01-08 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent James Clark McReynolds Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-509 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-509.pdf 282 U.S. 514 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-514 282 U.S. 514 (1931) 282 U.S. 514 D09002ee1d4cbeb8f Income Tax Securities Bonds Tax Administration and Collection Tax Law Interest Income Tax Deductions Revenue Act of 1921 Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Denman v. Slayton, 282 U.S. 514 (1931);282 U.S. 514 CASE USREPORTS-282-514 514 62 1 1931-02-24 1930 282 U.S. 514 282 U.S. 514 (1931) Income Tax Securities Bonds Tax Administration and Collection Tax Law Interest Income Tax Deductions Revenue Act of 1921 Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1930-164-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Cert Ohio Northern U.S. District Court U.S. Court of Appeals, Sixth Circuit No reason given Charles Evans Hughes 1931-01-20 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition James Clark McReynolds Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-514 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-514.pdf 282 U.S. 520 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-520 282 U.S. 520 (1931) 282 U.S. 520 D09002ee1d4cbeb79 Currency Freight Charges Interstate Commerce Remedies Legal Remedies Transportation Costs Civil Liability Shipping Civil Actions Payments Commercial Transactions Private Action United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Lumber Co. v. Chicago, M., St. P. & P.R. Co., 282 U.S. 520 (1931);282 U.S. 520 CASE USREPORTS-282-520 520 63 1 1931-02-24 1930 282 U.S. 520 282 U.S. 520 (1931) Currency Freight Charges Interstate Commerce Remedies Legal Remedies Transportation Costs Civil Liability Shipping Civil Actions Payments Commercial Transactions Private Action 1930-140-01 Forest products, lumber, or logging company Railroad Cert Minnesota U.S. District Court U.S. Court of Appeals, Eighth Circuit No reason given Charles Evans Hughes 1931-01-09 Federal common law No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Louis Dembitz Brandeis Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-520 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-520.pdf 282 U.S. 522 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-522 282 U.S. 522 (1931) 282 U.S. 522 D09002ee1d4cbeb88 Foreclosure Jurisdiction and Venue Decrees Preferred Stock Interstate Commerce Commission (I.C.C.) Administrative Law and Regulatory Procedure Civil Actions Want of Jurisdiction Property Civil Procedure Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;United States v. Atlanta, B. & C.R. Co., 282 U.S. 522 (1931);282 U.S. 522 CASE USREPORTS-282-522 522 64 1 1931-02-24 1930 282 U.S. 522 282 U.S. 522 (1931) Foreclosure Jurisdiction and Venue Decrees Preferred Stock Interstate Commerce Commission (I.C.C.) Administrative Law and Regulatory Procedure Civil Actions Want of Jurisdiction Property Civil Procedure Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims) Economic Activity 1930-141-01 United States Railroad Appeal Interstate Commerce Commission Georgia Northern U.S. District Court Georgia Northern U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1931-01-30 Statutory construction Federal Statute Bankruptcy Code, Bankruptcy Act or Rules, or Bankruptcy Reform Act of 1978 Opinion of the court (orally argued) No declaration of unconstitutionality Petition denied or appeal dismissed No favorable disposition for petitioning party apparent Louis Dembitz Brandeis Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-522 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-522.pdf 282 U.S. 531 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-531 282 U.S. 531 (1931) 282 U.S. 531 D09002ee1d4cbeb94 Jurisdiction and Venue Washington Ships and Boats Labor Personal Injuries Legal Remedies Fishing Vessels Maritime Torts Limitation of Liability Maritime and Admiralty Law Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Langnes v. Green, 282 U.S. 531 (1931);282 U.S. 531 CASE USREPORTS-282-531 531 65 1 1931-02-24 1930 282 U.S. 531 282 U.S. 531 (1931) Jurisdiction and Venue Washington Ships and Boats Labor Personal Injuries Legal Remedies Fishing Vessels Maritime Torts Limitation of Liability Maritime and Admiralty Law Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity 1930-124-01 Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels Physically injured person, including wrongful death, who is not an employee Cert Washington Western U.S. District Court U.S. Court of Appeals, Ninth Circuit No reason given Charles Evans Hughes 1931-01-07 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition George Sutherland Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-531 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-531.pdf 282 U.S. 545 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-545 282 U.S. 545 (1931) 282 U.S. 545 D09002ee1d4cbeb54 Insurance Policies Liability Agency Insurance Law Insurance Appraisal Proofs of Loss Fire Damage Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Concordia Ins. Co. v. School Dist., 282 U.S. 545 (1931);282 U.S. 545 CASE USREPORTS-282-545 545 66 1 1931-02-24 1930 282 U.S. 545 282 U.S. 545 (1931) Insurance Policies Liability Agency Insurance Law Insurance Appraisal Proofs of Loss Fire Damage Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity 1930-095-01 Insurance company, or surety Local school district or board of education Cert Oklahoma Western U.S. District Court U.S. Court of Appeals, Tenth Circuit Conflict between federal court and state court Charles Evans Hughes 1931-01-15 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent George Sutherland Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-545 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-545.pdf 282 U.S. 555 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-555 282 U.S. 555 (1931) 282 U.S. 555 D09002ee1d4cbeb9e Competition and Antitrust Trials and Court Proceedings Juries Interstate Trade Evidence Conspiracy Monopolies Torts Interstate Commerce Sherman Antitrust Act of 1890 Civil Actions Antitrust Law Antitrust (Except in the Context of Mergers and Union Antitrust) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Story Parchment Co. v. Paterson Co., 282 U.S. 555 (1931);282 U.S. 555 CASE USREPORTS-282-555 555 67 1 1931-02-24 1930 282 U.S. 555 282 U.S. 555 (1931) Competition and Antitrust Trials and Court Proceedings Juries Interstate Trade Evidence Conspiracy Monopolies Torts Interstate Commerce Sherman Antitrust Act of 1890 Civil Actions Antitrust Law Antitrust (Except in the Context of Mergers and Union Antitrust) Economic Activity 1930-096-01 Business, corporation Business, corporation Cert Massachusetts U.S. District Court U.S. Court of Appeals, First Circuit No reason given Charles Evans Hughes 1931-01-19 Statutory construction Federal Statute Sherman Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition George Sutherland Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-555 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-555.pdf 282 U.S. 568 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-568 282 U.S. 568 (1931) 282 U.S. 568 D09002ee1d4cbeb9f Fraud and Financial Crimes Penalties Conspiracy National Prohibition Act Tax Avoidance Criminal Liability Alcoholic Beverages Prohibition Liability Intoxicating Liquors Civil Procedure Criminal Procedure Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;United States v. La Franca, 282 U.S. 568 (1931);282 U.S. 568 CASE USREPORTS-282-568 568 68 1 1931-02-24 1930 282 U.S. 568 282 U.S. 568 (1931) Fraud and Financial Crimes Penalties Conspiracy National Prohibition Act Tax Avoidance Criminal Liability Alcoholic Beverages Prohibition Liability Intoxicating Liquors Civil Procedure Criminal Procedure Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol Criminal Procedure 1930-097-01 United States Establishment serving liquor by the glass, or package liquor store Cert Louisiana Eastern U.S. District Court U.S. Court of Appeals, Fifth Circuit No reason given Charles Evans Hughes 1931-01-27 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent George Sutherland Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-568 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-568.pdf 282 U.S. 577 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-577 282 U.S. 577 (1931) 282 U.S. 577 D09002ee1d4cbeb71 Fraud and Financial Crimes Alcohol Tax Evidence Personal Property Forfeiture Alcoholic Beverages Taxation Prohibition Civil Procedure Corporations and Associations Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property Due Process United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Various Items v. United States, 282 U.S. 577 (1931);282 U.S. 577 CASE USREPORTS-282-577 577 69 1 1931-02-24 1930 282 U.S. 577 282 U.S. 577 (1931) Fraud and Financial Crimes Alcohol Tax Evidence Personal Property Forfeiture Alcoholic Beverages Taxation Prohibition Civil Procedure Corporations and Associations Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property Due Process 1930-098-01 Distributor, importer, or exporter of alcoholic beverages United States Cert New York Western U.S. District Court U.S. Court of Appeals, Second Circuit No reason given Charles Evans Hughes 1931-01-27 Judicial review (national level) Constitutional Amendment Fifth Amendment (double jeopardy) Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent George Sutherland Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-577 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-577.pdf 282 U.S. 582 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-582 282 U.S. 582 (1931) 282 U.S. 582 D09002ee1d4cbeb91 Tax Law Due Process Trust Deeds Equal Protection Transfer and Inheritance Tax Wills, Trusts, and Estate Law Contracts Fourteenth Amendment Real Estate Property State or Local Government Tax Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Coolidge v. Long, 282 U.S. 582 (1931);282 U.S. 582 CASE USREPORTS-282-582 582 70 1 1931-02-24 1930 282 U.S. 582 282 U.S. 582 (1931) Tax Law Due Process Trust Deeds Equal Protection Transfer and Inheritance Tax Wills, Trusts, and Estate Law Contracts Fourteenth Amendment Real Estate Property State or Local Government Tax Economic Activity 1930-100-01 Agent, fiduciary, trustee, or executor Governmental official, or an official of an agency established under an interstate compact Appeal State Supreme Court State Supreme Court Case did not arise on cert or cert not granted Charles Evans Hughes 1930-12-08 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) State or territorial law, reg, or const provision unconstitutional Reversed Petitioning party received a favorable disposition Pierce Butler Charles Evans Hughes (2) 5 4 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-582 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-582.pdf 282 U.S. 638 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-638 282 U.S. 638 (1931) 282 U.S. 638 D09002ee1d4cbeb7f Breweries Corporate Income Tax Legislative History Tax Deductions Tax Administration and Collection Tax Law Beer Property Value Alcoholic Beverages Prohibition Excess Profits Tax Property Obsolescence Depreciation Salvage Value Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Gambrinus Brewery Co. v. Anderson, 282 U.S. 638 (1931);282 U.S. 638 CASE USREPORTS-282-638 638 71 1 1931-02-24 1930 282 U.S. 638 282 U.S. 638 (1931) Breweries Corporate Income Tax Legislative History Tax Deductions Tax Administration and Collection Tax Law Beer Property Value Alcoholic Beverages Prohibition Excess Profits Tax Property Obsolescence Depreciation Salvage Value Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1930-101-01 Brewery, distillery Internal Revenue Service, Collector, Commissioner, or District Director of Cert New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit To resolve question presented Charles Evans Hughes 1931-01-22 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Pierce Butler Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-638 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-638.pdf 282 U.S. 646 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-646 282 U.S. 646 (1931) 282 U.S. 646 D09002ee1d4cbeb83 Breweries Corporate Income Tax Legislative History Tax Deductions Tax Administration and Collection Tax Law Beer Property Value Alcoholic Beverages Prohibition Excess Profits Tax Property Obsolescence Depreciation Salvage Value Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Burnet v. Industrial Alcohol Co., 282 U.S. 646 (1931);282 U.S. 646 CASE USREPORTS-282-646 646 72 1 1931-02-24 1930 282 U.S. 646 282 U.S. 646 (1931) Breweries Corporate Income Tax Legislative History Tax Deductions Tax Administration and Collection Tax Law Beer Property Value Alcoholic Beverages Prohibition Excess Profits Tax Property Obsolescence Depreciation Salvage Value Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1930-102-01 Internal Revenue Service, Collector, Commissioner, or District Director of Brewery, distillery Cert U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction) U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction) No reason given Charles Evans Hughes 1931-01-21 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Pierce Butler Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-646 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-646.pdf 282 U.S. 648 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-648 282 U.S. 648 (1931) 282 U.S. 648 D09002ee1d4cbeba4 Breweries Corporate Income Tax Revenue Act of 1918 Tax Deductions Tax Administration and Collection Tax Law Beer Property Value Alcoholic Beverages Statutory Construction Prohibition Excess Profits Tax Eighteenth Amendment Property Obsolescence Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Burnet v. Niagara Brewing Co., 282 U.S. 648 (1931);282 U.S. 648 CASE USREPORTS-282-648 648 73 1 1931-02-24 1930 282 U.S. 648 282 U.S. 648 (1931) Breweries Corporate Income Tax Revenue Act of 1918 Tax Deductions Tax Administration and Collection Tax Law Beer Property Value Alcoholic Beverages Statutory Construction Prohibition Excess Profits Tax Eighteenth Amendment Property Obsolescence Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1930-167-01 Internal Revenue Service, Collector, Commissioner, or District Director of Brewery, distillery Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Second Circuit U.S. Court of Appeals, Second Circuit No reason given Charles Evans Hughes 1931-01-21 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Pierce Butler Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-648 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-648.pdf 282 U.S. 656 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-656 282 U.S. 656 (1931) 282 U.S. 656 D09002ee1d4cbeb7c Statute of Limitations Tax Administration and Collection Tax Law Statutory Construction Income Tax Tax Refunds Taxation Internal Revenue Service (I.R.S.) Civil Actions Sovereign Immunity Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;United States v. Michel, 282 U.S. 656 (1931);282 U.S. 656 CASE USREPORTS-282-656 656 74 1 1931-02-24 1930 282 U.S. 656 282 U.S. 656 (1931) Statute of Limitations Tax Administration and Collection Tax Law Statutory Construction Income Tax Tax Refunds Taxation Internal Revenue Service (I.R.S.) Civil Actions Sovereign Immunity Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1930-103-01 United States Taxpayer or executor of taxpayer's estate, federal only Cert Internal Revenue Service, Collector, Commissioner, or District Director of New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit No reason given Charles Evans Hughes 1931-01-28 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Pierce Butler Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-656 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-656.pdf 282 U.S. 660 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-660 282 U.S. 660 (1931) 282 U.S. 660 D09002ee1d4cbeb75 Boston Riparian Owners Riparian Rights War Department Injuries Water Law Due Process Flood Waters Water Resources River Diversion Rivers and Waterways Legal Remedies Massachusetts Connecticut River Secretary of War Water Supply Property Non-Real Property Dispute Between States Interstate Relations United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Connecticut v. Massachusetts, 282 U.S. 660 (1931);282 U.S. 660 CASE USREPORTS-282-660 660 75 1 1931-02-24 1930 282 U.S. 660 282 U.S. 660 (1931) Boston Riparian Owners Riparian Rights War Department Injuries Water Law Due Process Flood Waters Water Resources River Diversion Rivers and Waterways Legal Remedies Massachusetts Connecticut River Secretary of War Water Supply Property Non-Real Property Dispute Between States Interstate Relations 1930-104-01 State State Original Case did not arise on cert or cert not granted Charles Evans Hughes 1931-01-05 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Petition denied or appeal dismissed No favorable disposition for petitioning party apparent Pierce Butler Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-660 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-660.pdf 282 U.S. 675 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-675 282 U.S. 675 (1931) 282 U.S. 675 D09002ee1d4cbeb5e Fraud and Financial Crimes Criminal Code Bank Drafts Forgery U.S. Department of the Treasury (D.O.T.) Criminal Law and Procedure Statutory Construction of Criminal Laws: Fraud Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Prussian v. United States, 282 U.S. 675 (1931);282 U.S. 675 CASE USREPORTS-282-675 675 76 1 1931-02-24 1930 282 U.S. 675 282 U.S. 675 (1931) Fraud and Financial Crimes Criminal Code Bank Drafts Forgery U.S. Department of the Treasury (D.O.T.) Criminal Law and Procedure Statutory Construction of Criminal Laws: Fraud Criminal Procedure 1930-105-01 Person convicted of crime United States Cert New York Eastern U.S. District Court U.S. Court of Appeals, Second Circuit Federal court conflict Charles Evans Hughes 1931-01-06 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Harlan Fiske Stone Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-675 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-675.pdf 282 U.S. 681 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-681 282 U.S. 681 (1931) 282 U.S. 681 D09002ee1d4cbeb86 Negligence Ships and Boats Cargo Legal Remedies Unseaworthiness Civil Liability Maritime and Admiralty Law Pulpwood Faulty Stowage Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Oxford Paper Co. v. The Nidarholm, 282 U.S. 681 (1931);282 U.S. 681 CASE USREPORTS-282-681 681 77 1 1931-02-24 1930 282 U.S. 681 282 U.S. 681 (1931) Negligence Ships and Boats Cargo Legal Remedies Unseaworthiness Civil Liability Maritime and Admiralty Law Pulpwood Faulty Stowage Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity 1930-125-01 Injured person or legal entity, nonphysically and non-employment related Water transportation, stevedore Cert Maine U.S. District Court U.S. Court of Appeals, First Circuit Federal court conflict Charles Evans Hughes 1931-01-20 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Harlan Fiske Stone Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-681 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-681.pdf 282 U.S. 687 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-687 282 U.S. 687 (1931) 282 U.S. 687 D09002ee1d4cbeb6f Mail Fraud Fraud and Financial Crimes Trials and Court Proceedings Cross-Examination Evidence Criminal Law and Procedure Criminal Code Witnesses Discrediting Witnesses Self-Incrimination Testimony Confrontation (Right to Confront Accuser, Call and Cross-Examine Witnesses) Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Alford v. United States, 282 U.S. 687 (1931);282 U.S. 687 CASE USREPORTS-282-687 687 78 1 1931-02-24 1930 282 U.S. 687 282 U.S. 687 (1931) Mail Fraud Fraud and Financial Crimes Trials and Court Proceedings Cross-Examination Evidence Criminal Law and Procedure Criminal Code Witnesses Discrediting Witnesses Self-Incrimination Testimony Confrontation (Right to Confront Accuser, Call and Cross-Examine Witnesses) Criminal Procedure 1930-106-01 Person convicted of crime United States Cert California Southern U.S. District Court U.S. Court of Appeals, Ninth Circuit To resolve question presented Charles Evans Hughes 1931-01-06 Judicial review (national level) Constitutional Amendment Sixth Amendment (right to confront and cross-examine, compulsory process) Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Harlan Fiske Stone Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-687 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-687.pdf 282 U.S. 694 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-694 282 U.S. 694 (1931) 282 U.S. 694 D09002ee1d4cbeb56 Trials and Court Proceedings Evidence Criminal Law and Procedure National Prohibition Act Probable Cause Remand Alcoholic Beverages Prohibition Intoxicating Liquors Search and Seizure Fourth Amendment Testimony Search and Seizure, Vehicles Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Husty v. United States, 282 U.S. 694 (1931);282 U.S. 694 CASE USREPORTS-282-694 694 79 1 1931-02-24 1930 282 U.S. 694 282 U.S. 694 (1931) Trials and Court Proceedings Evidence Criminal Law and Procedure National Prohibition Act Probable Cause Remand Alcoholic Beverages Prohibition Intoxicating Liquors Search and Seizure Fourth Amendment Testimony Search and Seizure, Vehicles Criminal Procedure 1930-107-01 Person convicted of crime United States Cert Michigan Western U.S. District Court U.S. Court of Appeals, Sixth Circuit No reason given Charles Evans Hughes 1931-01-22 Judicial review (national level) Constitutional Amendment Fourth Amendment Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition Harlan Fiske Stone Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-694 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-694.pdf 282 U.S. 704 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-704 282 U.S. 704 (1931) 282 U.S. 704 D09002ee1d4cbeb63 Inventions Intellectual Property Law Work Holder Patents Manufacturing Patent Infringements Monopolies Reissue Patents Machine Patents Patents Patents and Copyrights: Patent Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Saranac Mach. Co. v. Wirebounds Co., 282 U.S. 704 (1931);282 U.S. 704 CASE USREPORTS-282-704 704 80 1 1931-02-24 1930 282 U.S. 704 282 U.S. 704 (1931) Inventions Intellectual Property Law Work Holder Patents Manufacturing Patent Infringements Monopolies Reissue Patents Machine Patents Patents Patents and Copyrights: Patent Economic Activity 1930-108-01 Defendant Inventor, patent assigner, trademark owner or holder Cert Patent Office, or Commissioner of, or Board of Appeals of Michigan Western U.S. District Court U.S. Court of Appeals, Sixth Circuit Federal court conflict Charles Evans Hughes 1931-01-13 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Harlan Fiske Stone Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-704 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-704.pdf 282 U.S. 716 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-716 282 U.S. 716 (1931) 282 U.S. 716 D09002ee1d4cbeb9c National Prohibition Act Alcoholic Beverages Statutory Construction Prohibition Article V Eighteenth Amendment Ratification Constitutional Law Tenth Amendment Citizen Rights Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;United States v. Sprague, 282 U.S. 716 (1931);282 U.S. 716 CASE USREPORTS-282-716 716 81 1 1931-02-24 1930 282 U.S. 716 282 U.S. 716 (1931) National Prohibition Act Alcoholic Beverages Statutory Construction Prohibition Article V Eighteenth Amendment Ratification Constitutional Law Tenth Amendment Citizen Rights Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol Criminal Procedure 1930-109-01 United States Person accused, indicted, or suspected of crime Appeal New Jersey U.S. District Court New Jersey U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1931-01-21 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Owen Josephus Roberts Oliver Wendell Holmes 8 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-716 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-716.pdf 282 U.S. 734 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-734 282 U.S. 734 (1931) 282 U.S. 734 D09002ee1d4cbeb96 Foreclosure Jurisdiction and Venue Trustees Arkansas Possession Wills, Trusts, and Estate Law Bankruptcy Court Diverse Citizenship Bankruptcy Law Real Estate Property Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Isaacs v. Hobbs Tie & (and) T. Co., 282 U.S. 734 (1931);282 U.S. 734 CASE USREPORTS-282-734 734 82 1 1931-02-24 1930 282 U.S. 734 282 U.S. 734 (1931) Foreclosure Jurisdiction and Venue Trustees Arkansas Possession Wills, Trusts, and Estate Law Bankruptcy Court Diverse Citizenship Bankruptcy Law Real Estate Property Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims) Economic Activity 1930-165-01 Bankrupt person or business, or business in reorganization Timber company Certification U.S. Court of Appeals, Eighth Circuit U.S. Court of Appeals, Eighth Circuit Case did not arise on cert or cert not granted Charles Evans Hughes 1931-01-23 Statutory construction Federal Statute Bankruptcy Code, Bankruptcy Act or Rules, or Bankruptcy Reform Act of 1978 Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition Owen Josephus Roberts Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-734 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-734.pdf 282 U.S. 740 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-740 282 U.S. 740 (1931) 282 U.S. 740 D09002ee1d4cbeb73 Administrative Law Railroads Orders Passenger Train Cars Unjust Discrimination Interstate Commerce Commission (I.C.C.) Administrative Law and Regulatory Procedure Private Cars Transportation Costs Railroad Companies Officials and Employees Questionnaires Tariffs Transportation of Property Federal or State Regulation of Transportation Regulation: Railroad Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Louisville & (and) N. R. Co. v. U.S., 282 U.S. 740 (1931);282 U.S. 740 CASE USREPORTS-282-740 740 83 1 1931-02-25 1930 282 U.S. 740 282 U.S. 740 (1931) Administrative Law Railroads Orders Passenger Train Cars Unjust Discrimination Interstate Commerce Commission (I.C.C.) Administrative Law and Regulatory Procedure Private Cars Transportation Costs Railroad Companies Officials and Employees Questionnaires Tariffs Transportation of Property Federal or State Regulation of Transportation Regulation: Railroad Economic Activity 1930-142-01 Railroad United States Appeal Interstate Commerce Commission Kentucky Western U.S. District Court Kentucky Western U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1931-01-15 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 7 2 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-740 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-740.pdf 282 U.S. 760 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-760 282 U.S. 760 (1931) 282 U.S. 760 D09002ee1d4cbeb93 Administrative Law Jurisdiction and Venue Intrastate Movement Tariff Rates Private Carriers Interstate Commerce Commission (I.C.C.) Passenger Train Cars Administrative Law and Regulatory Procedure Private Cars Transportation Costs Common Carriers Intrastate Commerce Federal or State Regulation of Transportation Regulation: Railroad Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Kansas City Sou. Ry. et al. v. U.S., 282 U.S. 760 (1931);282 U.S. 760 CASE USREPORTS-282-760 760 84 1 1931-02-25 1930 282 U.S. 760 282 U.S. 760 (1931) Administrative Law Jurisdiction and Venue Intrastate Movement Tariff Rates Private Carriers Interstate Commerce Commission (I.C.C.) Passenger Train Cars Administrative Law and Regulatory Procedure Private Cars Transportation Costs Common Carriers Intrastate Commerce Federal or State Regulation of Transportation Regulation: Railroad Economic Activity 1930-143-01 Railroad United States Appeal Interstate Commerce Commission Missouri Western U.S. District Court Missouri Western U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1931-01-16 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-760 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-760.pdf 282 U.S. 765 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-765 282 U.S. 765 (1931) 282 U.S. 765 D09002ee1d4cbeb57 Property Special Assessments Injunctions Due Process Property Law Nebraska Department of Trade and Commerce Fourteenth Amendment Banks and Financial Institutions State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Abie State Bank v. Bryan, 282 U.S. 765 (1931);282 U.S. 765 CASE USREPORTS-282-765 765 85 1 1931-02-25 1930 282 U.S. 765 282 U.S. 765 (1931) Property Special Assessments Injunctions Due Process Property Law Nebraska Department of Trade and Commerce Fourteenth Amendment Banks and Financial Institutions State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation) Economic Activity 1930-111-01 Bank, savings and loan, credit union, investment company State Appeal State Agency State Trial Court State Supreme Court Case did not arise on cert or cert not granted Charles Evans Hughes 1931-01-30 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-765 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-765.pdf 282 U.S. 784 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-784 282 U.S. 784 (1931) 282 U.S. 784 D09002ee1d4cbeb77 Intellectual Property Law Dog Racing Intellectual Property Legal Remedies Artificial Lures Improvements Patent Infringements Patents Patents and Copyrights: Patent Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Smith v. Magic City Club, 282 U.S. 784 (1931);282 U.S. 784 CASE USREPORTS-282-784 784 86 1 1931-02-25 1930 282 U.S. 784 282 U.S. 784 (1931) Intellectual Property Law Dog Racing Intellectual Property Legal Remedies Artificial Lures Improvements Patent Infringements Patents Patents and Copyrights: Patent Economic Activity 1930-168-01 Inventor, patent assigner, trademark owner or holder Defendant Cert Oklahoma Northern U.S. District Court U.S. Court of Appeals, Tenth Circuit Federal court conflict Charles Evans Hughes 1931-01-28 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-784 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-784.pdf 282 U.S. 792 Case https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-792 282 U.S. 792 (1931) 282 U.S. 792 D09002ee1d4cbeba7 United States V. Robbins Tax Administration and Collection Tax Law Separate Tax Returns Community Property Community Income Income Tax California Marriage and Family Status Sex Discrimination (Excluding Sex Discrimination in Employment) Civil Rights United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;United States v. Malcolm, 282 U.S. 792 (1931);282 U.S. 792 CASE USREPORTS-282-792 792 87 1 1931-01-19 1930 282 U.S. 792 282 U.S. 792 (1931) United States V. Robbins Tax Administration and Collection Tax Law Separate Tax Returns Community Property Community Income Income Tax California Marriage and Family Status Sex Discrimination (Excluding Sex Discrimination in Employment) Civil Rights 1930-112-01 United States Taxpayer or executor of taxpayer's estate, federal only Certification Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Ninth Circuit U.S. Court of Appeals, Ninth Circuit Case did not arise on cert or cert not granted Charles Evans Hughes Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Per curiam (no oral argument) No declaration of unconstitutionality Certification to or from a lower court Favorable disposition for petitioning party unclear Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-792 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-792.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-BackMatter D09002ee1d4cbeb69 United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Decisions Per Curiam BACKMATTER USREPORTS-282-BackMatter 88 1 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-BackMatter https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-BackMatter.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-BackMatter-2 D09002ee1d4cbeb76 United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Decisions Granting Certiorari BACKMATTER USREPORTS-282-BackMatter-2 89 1 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-BackMatter-2 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-BackMatter-2.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-BackMatter-3 D09002ee1d4cbeb6e United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Decisions Denying Certiorari BACKMATTER USREPORTS-282-BackMatter-3 90 1 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-BackMatter-3 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-BackMatter-3.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-BackMatter-5 D09002ee1d4cbeb58 United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Cases Disposed of Without Consideration BACKMATTER USREPORTS-282-BackMatter-5 91 1 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-BackMatter-5 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-BackMatter-5.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-BackMatter-4 D09002ee1d4cbeb78 United States reports : cases adjudged in the Supreme Court at October term, 1930, from October 6, 1930, to and including February 25, 1931;Index BACKMATTER USREPORTS-282-BackMatter-4 92 1 https://www.govinfo.gov/app/details/USREPORTS-282/USREPORTS-282-BackMatter-4 https://www.govinfo.gov/content/pkg/USREPORTS-282/pdf/USREPORTS-282-BackMatter-4.pdf