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                   <topic>Income Tax</topic>
                                        
                   <topic>Securities</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Bonds</topic>
                                        
                   <topic>Taxable Gains</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Corporations and Associations</topic>
                                        
                   <topic>Face Value</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1931-001-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Taxpayer or executor of taxpayer&apos;s estate, federal only</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Department or Secretary of the Treasury</adminAction>
              <caseOrigin>U.S. Court of Claims, Court of Federal Claims</caseOrigin>
              <caseSource>U.S. Court of Claims, Court of Federal Claims</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1931-10-21</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
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              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Oliver Wendell Holmes</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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         <titleInfo>
              <title>Moore v. Bay, 284 U.S. 4 (1931)</title>
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              <topic>Transfer</topic>
              <topic>Date of the Mortgage</topic>
              <topic>Bankruptcy Law</topic>
              <topic>Mortgages</topic>
              <topic>Benefit of Estate</topic>
              <topic>Bankruptcy</topic>
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                   <topic>Wills, Trusts, and Estate Law</topic>
                                        
                   <topic>Transfer</topic>
                                        
                   <topic>Date of the Mortgage</topic>
                                        
                   <topic>Bankruptcy Law</topic>
                                        
                   <topic>Mortgages</topic>
                                        
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                   <topic>Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-025-01</docketId>
              <petitioner>Bankrupt person or business, or business in reorganization</petitioner>
              <respondent>Creditor, including institution appearing as such, e.g., a finance company</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>California Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Ninth Circuit</caseSource>
              <certReason>No reason given</certReason>
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              <authorityDecision>Statutory construction</authorityDecision>
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                   <type>Federal Statute</type>
                                        
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              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
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                   <writer>Oliver Wendell Holmes</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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         <titleInfo>
              <title>Pub.Serv. Comm. v. Batesville Tel. Co., 284 U.S. 6 (1931)</title>
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                   <topic>Appeals</topic>
                                        
                   <topic>State and Local Courts</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Repugnant to the Constitution</topic>
                                        
                   <topic>Statutory Validity</topic>
                                        
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                   <topic>Civil Procedure</topic>
                                    
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                   <topic>No Merits: Adequate Non-Federal Grounds for Decision</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1931-002-01</docketId>
              <petitioner state="Indiana">State commission, board, committee, or authority</petitioner>
              <respondent>Telephone, telecommunications, or telegraph company</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Indiana">State Agency</adminAction>
              <caseOrigin>Indiana Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Bandini v. Superior Court, 284 U.S. 8 (1931)</title>
              <partNumber>284 U.S. 8</partNumber>
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         <subject>
              <topic>Injunctions</topic>
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              <topic>Oil and Gas</topic>
              <topic>Energy Law</topic>
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              <topic>Energy Efficiency and Conservation</topic>
              <topic>Natural Gas</topic>
              <topic>Natural Resources - Environmental Protection (Cf. National Supremacy: Natural Resources, National Supremacy: Pollution)</topic>
              <topic>Economic Activity</topic>
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                   <topic>Injunctions</topic>
                                        
                   <topic>Unreasonable Waste</topic>
                                        
                   <topic>Oil and Gas</topic>
                                        
                   <topic>Energy Law</topic>
                                        
                   <topic>Superior Courts</topic>
                                        
                   <topic>Energy Efficiency and Conservation</topic>
                                        
                   <topic>Natural Gas</topic>
                                    
            </subject>
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                   <topic>Natural Resources - Environmental Protection (Cf. National Supremacy: Natural Resources, National Supremacy: Pollution)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-019-01</docketId>
              <petitioner>Oil company, or natural gas producer</petitioner>
              <respondent state="California">Court or judicial district</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="California">State Agency</adminAction>
              <caseOrigin state="California">State Trial Court</caseOrigin>
              <caseSource state="California">State Appellate Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
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              <authorityDecision>Statutory construction</authorityDecision>
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                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Federal Water Pollution Control (Clean Water), plus amendments</legalProvisions>
                                    
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              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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         <titleInfo>
              <title>Cumberland Coal Co. v. Board, 284 U.S. 23 (1931)</title>
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         <subject>
              <topic>Property Tax</topic>
              <topic>Townships</topic>
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              <topic>Percent</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Assessment</topic>
              <topic>State and Local Taxation</topic>
              <topic>Royalties</topic>
              <topic>Energy Revenues</topic>
              <topic>Taxation</topic>
              <topic>Coal</topic>
              <topic>Mineral Resources and Mines</topic>
              <topic>State or Local Government Tax</topic>
              <topic>Economic Activity</topic>
        </subject>
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                   <topic>Property Tax</topic>
                                        
                   <topic>Townships</topic>
                                        
                   <topic>Actual Value</topic>
                                        
                   <topic>Percent</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Assessment</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
                   <topic>Royalties</topic>
                                        
                   <topic>Energy Revenues</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Coal</topic>
                                        
                   <topic>Mineral Resources and Mines</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>State or Local Government Tax</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-020-01</docketId>
              <petitioner state="Pennsylvania">State or local governmental taxpayer, or executor of the estate of</petitioner>
              <respondent state="Pennsylvania">State commission, board, committee, or authority</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction state="Pennsylvania">State Agency</adminAction>
              <caseOrigin state="Pennsylvania">State Trial Court</caseOrigin>
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              <certReason>No reason given</certReason>
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                   <type>State or local law or regulation</type>
                                        
                   <legalProvisions>State or Local Law Regulation</legalProvisions>
                                    
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              <disposition>Reversed and remanded</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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         <titleInfo>
              <title>Santovincenzo v. Egan, 284 U.S. 30 (1931)</title>
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         <subject>
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              <topic>International Law</topic>
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              <courtTerm>1931</courtTerm>
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                   <topic>Decedents</topic>
                                        
                   <topic>Domiciles</topic>
                                        
                   <topic>Citizenship and Nationality</topic>
                                        
                   <topic>Conflicts of Law</topic>
                                        
                   <topic>Treaties and International Agreements</topic>
                                        
                   <topic>International Law</topic>
                                        
                   <topic>Diplomatic Immunity</topic>
                                    
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              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Wills and Trusts</topic>
                                        
                   <topic>Private Action</topic>
                                    
            </subject>
              <docketId>1931-003-01</docketId>
              <petitioner>Foreign nation or instrumentality</petitioner>
              <respondent state="New York">Governmental employee or job applicant</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="New York">State Agency</adminAction>
              <caseOrigin state="New York">State Trial Court</caseOrigin>
              <caseSource state="New York">State Appellate Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1931-10-22</dateArgument>
              <authorityDecision>Federal common law</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
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              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
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                   <writer>Charles Evans Hughes (2)</writer>
                                        
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                   <writer>Oliver Wendell Holmes</writer>
                                        
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            </majorityOpinion>
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                   <majority>9</majority>
                                        
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                   <writer>Louis Dembitz Brandeis</writer>
                                        
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                   <majority>9</majority>
                                        
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                   <writer>George Sutherland</writer>
                                        
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                   <majority>9</majority>
                                        
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                   <writer>George Sutherland</writer>
                                        
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              <title>Handy &amp; Harman v. Burnet., 284 U.S. 136 (1931)</title>
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                   <topic>Insurance</topic>
                                        
                   <topic>Arbitration</topic>
                                        
                   <topic>Due Process</topic>
                                        
                   <topic>Judicial Code</topic>
                                        
                   <topic>Contracts Law</topic>
                                        
                   <topic>Appraisers</topic>
                                        
                   <topic>Fire Insurance</topic>
                                        
                   <topic>Contracts</topic>
                                        
                   <topic>Umpires</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
                   <topic>Amount of Loss</topic>
                                        
                   <topic>Case or Controversy</topic>
                                        
                   <topic>Fourteenth Amendment</topic>
                                    
            </subject>
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                   <topic>Arbitration (Other than as Pertains to Labor-Management or Employer-Employee Relations (Cf. Union Arbitration)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-009-01</docketId>
              <petitioner>Insurance company, or surety</petitioner>
              <respondent>Heir, or beneficiary, or person so claiming to be</respondent>
              <jurisdiction>Appeal</jurisdiction>
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              <certReason>Case did not arise on cert or cert not granted</certReason>
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              <dateArgument>1931-10-16</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
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                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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              <title>Phillips v. Dime Trust &amp; S. D. Co., 284 U.S. 160 (1931)</title>
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              <topic>Tax Law</topic>
              <topic>Concurrent Ownership</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
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                   <topic>Property Tax</topic>
                                        
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                   <topic>Wills, Trusts, and Estate Law</topic>
                                        
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                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
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              <docketId>1931-010-01</docketId>
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              <jurisdiction>Certification</jurisdiction>
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              <disposition>Reversed</disposition>
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                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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         <titleInfo>
              <title>United States v. Ryan, 284 U.S. 167 (1931)</title>
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              <topic>Tax Law</topic>
              <topic>State and Local Taxation</topic>
              <topic>Manufacturing</topic>
              <topic>Search and Seizure</topic>
              <topic>Implements</topic>
              <topic>Articles</topic>
              <topic>Raw Materials</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
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                   <topic>Sales and Excise Tax</topic>
                                        
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                   <topic>Tax Law</topic>
                                        
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                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1931-011-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Unidentifiable</adminAction>
              <caseOrigin>Montana U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Ninth Circuit</caseSource>
              <certReason>Federal court conflict</certReason>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
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              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
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                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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         <titleInfo>
              <title>Sun Insurance Office v. Scott, 284 U.S. 177 (1931)</title>
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              <topic>Estoppel</topic>
              <topic>Waivers</topic>
              <topic>Insurance</topic>
              <topic>Homeowner&apos;s Insurance</topic>
              <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
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                   <topic>Insurance Policies</topic>
                                        
                   <topic>Loss Payable Clause</topic>
                                        
                   <topic>Chattel Mortgages</topic>
                                        
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                   <topic>Estoppel</topic>
                                        
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                   <topic>Insurance</topic>
                                        
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                   <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
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              <docketId>1931-018-01</docketId>
              <petitioner>Insurance company, or surety</petitioner>
              <respondent>Heir, or beneficiary, or person so claiming to be</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Ohio Southern U.S. District Court</caseOrigin>
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                   <type>No Legal Provision</type>
                                        
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                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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              <title>Mecom v. Fitzsimmons Co., 284 U.S. 183 (1931)</title>
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              <topic>Appointments</topic>
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                   <topic>Cause of Action</topic>
                                        
                   <topic>Citizenship and Nationality</topic>
                                        
                   <topic>Removal</topic>
                                        
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                   <topic>Comity Primarily Removal Cases, Civil Procedure (Cf. Comity, Criminal and First Amendment), Deference to Foreign Judicial Tribunals</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1931-012-01</docketId>
              <petitioner>Physically injured person, including wrongful death, who is not an employee</petitioner>
              <respondent>Construction industry</respondent>
              <jurisdiction>Cert</jurisdiction>
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                   <type>No Legal Provision</type>
                                        
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                   <writer>Owen Josephus Roberts</writer>
                                        
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            </majorityOpinion>
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                   <majority>9</majority>
                                        
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              <title>Southern Ry. Co. v. Walters, 284 U.S. 190 (1931)</title>
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                   <topic>Trials and Court Proceedings</topic>
                                        
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                   <topic>Sufficiency of Evidence: Typically in the Context of a Jury&apos;s Determination of Compensation for Injury or Death</topic>
                                        
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            </subject>
              <docketId>1931-013-01</docketId>
              <petitioner>Railroad</petitioner>
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              <jurisdiction>Cert</jurisdiction>
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                   <type>No Legal Provision</type>
                                        
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              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
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              <title>U. S. v. Baltimore &amp; Ohio R. Co., 284 U.S. 195 (1931)</title>
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              <topic>Administrative Law</topic>
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              <topic>Transportation</topic>
              <topic>Interstate Commerce Commission (I.C.C.)</topic>
              <topic>Transportation Rates</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
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                   <topic>Federal or State Regulation of Transportation Regulation: Railroad</topic>
                                        
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              <docketId>1931-024-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Railroad</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction>Interstate Commerce Commission</adminAction>
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              <caseSource>New Jersey U.S. District Court</caseSource>
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                   <type>No Legal Provision</type>
                                        
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              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>James Clark McReynolds</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>6</majority>
                                        
                   <minority>3</minority>
                                    
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              <title>Hoeper v. Tax Commission, 284 U.S. 206 (1931)</title>
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              <topic>Taxation</topic>
              <topic>Computed Incomes</topic>
              <topic>Tax Law</topic>
              <topic>Marriage and Family Status</topic>
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              <topic>State or Local Government Tax</topic>
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                   <topic>Income Tax</topic>
                                        
                   <topic>Property Tax</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Computed Incomes</topic>
                                        
                   <topic>Tax Law</topic>
                                        
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                   <topic>State and Local Taxation</topic>
                                    
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                   <topic>State or Local Government Tax</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-027-01</docketId>
              <petitioner state="Wisconsin">State or local governmental taxpayer, or executor of the estate of</petitioner>
              <respondent state="Wisconsin">State commission, board, committee, or authority</respondent>
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                   <type>State or local law or regulation</type>
                                        
                   <legalProvisions>State or Local Law Regulation</legalProvisions>
                                    
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              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
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                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>6</majority>
                                        
                   <minority>3</minority>
                                    
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         <titleInfo>
              <title>Bradford Electric Co. v. Clapper, 284 U.S. 221 (1931)</title>
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                   <topic>Negligence</topic>
                                        
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                   <topic>Supreme Court&apos;s Certiorari, Writ of Error, or Appeals Jurisdiction</topic>
                                        
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              <docketId>1931-014-01</docketId>
              <petitioner>Employer. If employer&apos;s relations with employees are governed by the nature of the employer&apos;s business (e.g., railroad, boat), rather than labor law generally, the more specific designation is used in place of Employer.</petitioner>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <disposition>Petition denied or appeal dismissed</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
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                   <writer>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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         <titleInfo>
              <title>Van Huffel v. Harkelrode, 284 U.S. 225 (1931)</title>
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              <topic>Interest</topic>
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                   <topic>Bankruptcy Court</topic>
                                        
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                   <topic>Liens</topic>
                                        
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                   <topic>Judicial Power</topic>
                                    
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              <docketId>1931-026-01</docketId>
              <petitioner>Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels</petitioner>
              <respondent state="Ohio">Governmental official, or an official of an agency established under an interstate compact</respondent>
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              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
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                   <writer>Louis Dembitz Brandeis</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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              <title>Wilbur v. United States., 284 U.S. 231 (1931)</title>
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              <topic>Productions</topic>
              <topic>Mineral Resources and Mines</topic>
              <topic>Net Loss</topic>
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                   <topic>Expenditures</topic>
                                        
                   <topic>Administrative Law</topic>
                                        
                   <topic>Writs of Mandamus</topic>
                                        
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                   <topic>Conflicts of Law</topic>
                                        
                   <topic>Productions</topic>
                                        
                   <topic>Mineral Resources and Mines</topic>
                                        
                   <topic>Net Loss</topic>
                                    
            </subject>
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                   <topic>Judicial Review of Administrative Agency&apos;s or Administrative Official&apos;s Actions and Procedures</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1931-015-01</docketId>
              <petitioner>Department or Secretary of the Interior</petitioner>
              <respondent>Mining company or miner, excluding coal, oil, or pipeline company</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Department or Secretary of the Interior</adminAction>
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              <authorityDecision>Interpretation of administrative regulation or rule, or executive order</authorityDecision>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <majorityOpinion>
                                        
                   <writer>Pierce Butler</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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         <titleInfo>
              <title>Iowa-Des Moines Bank v. Bennett, 284 U.S. 239 (1931)</title>
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                   <topic>Property Tax</topic>
                                        
                   <topic>Domestic Corporations</topic>
                                        
                   <topic>Auditors</topic>
                                        
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                   <topic>State or Local Government Tax</topic>
                                        
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            </subject>
              <docketId>1931-016-01</docketId>
              <petitioner>Bank, savings and loan, credit union, investment company</petitioner>
              <respondent state="Iowa">Governmental employee or job applicant</respondent>
              <jurisdiction>Cert</jurisdiction>
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                   <writer>Louis Dembitz Brandeis</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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              <topic>Rehearing</topic>
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                   <topic>Federal or State Regulation of Transportation Regulation: Railroad</topic>
                                        
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            </subject>
              <docketId>1931-148-01</docketId>
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                   <type>No Legal Provision</type>
                                        
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                   <writer>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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         <titleInfo>
              <title>Marine Transit Co. v. Dreyfus., 284 U.S. 263 (1932)</title>
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              <topic>Arbitration (Other than as Pertains to Labor-Management or Employer-Employee Relations (Cf. Union Arbitration)</topic>
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                   <topic>Arbitration</topic>
                                        
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                   <topic>Arbitration (Other than as Pertains to Labor-Management or Employer-Employee Relations (Cf. Union Arbitration)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
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              <docketId>1931-142-01</docketId>
              <petitioner>Water transportation, stevedore</petitioner>
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              <jurisdiction>Cert</jurisdiction>
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                   <type>No Legal Provision</type>
                                        
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                   <writer>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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              <title>United States v. Trudell, 284 U.S. 279 (1932)</title>
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              <topic>Habeas Corpus</topic>
              <topic>Returning Aliens</topic>
              <topic>New York</topic>
              <topic>Burden of Proof</topic>
              <topic>Re-Entry</topic>
              <topic>Visas and Passports</topic>
              <topic>New York City</topic>
              <topic>Immigration</topic>
              <topic>Immigration Law</topic>
              <topic>Right to Reenter</topic>
              <topic>Immigration Act of 1924</topic>
              <topic>Immigration and Naturalization: Permanent Residence</topic>
              <topic>Civil Rights</topic>
        </subject>
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                   <topic>West Europe</topic>
                                        
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                   <topic>Immigration and Naturalization: Permanent Residence</topic>
                                        
                   <topic>Civil Rights</topic>
                                    
            </subject>
              <docketId>1931-116-01</docketId>
              <petitioner>Alien, person subject to a denaturalization proceeding, or one whose citizenship is revoked</petitioner>
              <respondent>Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Department or Secretary of Labor</adminAction>
              <caseOrigin>Vermont U.S. District Court</caseOrigin>
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                   <type>Federal Statute</type>
                                        
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              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Oliver Wendell Holmes</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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              <title>Lewis v. Reynolds, 284 U.S. 281 (1932)</title>
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              <topic>Tax Law</topic>
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              <topic>Taxation</topic>
              <topic>Income Tax Deductions</topic>
              <topic>State and Local Taxation</topic>
              <topic>Attorney&apos;s Fees</topic>
              <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
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                   <topic>Income Tax Refunds</topic>
                                        
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                   <topic>Transfer and Inheritance Tax</topic>
                                        
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                   <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
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              <docketId>1931-117-01</docketId>
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                   <writer>James Clark McReynolds</writer>
                                        
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                   <majority>9</majority>
                                        
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                   <topic>Federal Employers&apos; Liability Act</topic>
                                        
                   <topic>Railroad Companies</topic>
                                        
                   <topic>Worker Safety and Health</topic>
                                        
                   <topic>In Personam</topic>
                                        
                   <topic>Civil Actions</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-118-01</docketId>
              <petitioner>Railroad</petitioner>
              <respondent>Employee, or job applicant, including beneficiaries of</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Missouri">State Supreme Court</caseOrigin>
              <caseSource state="Missouri">State Supreme Court</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1931-11-24</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>State or local law or regulation</type>
                                        
                   <legalProvisions>State or Local Law Regulation</legalProvisions>
                                    
            </law>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Petition denied or appeal dismissed</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>James Clark McReynolds</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Atlantic Coast Line R. Co. v. U. S., 284 U.S. 288 (1932)</title>
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         <subject>
              <topic>Administrative Law</topic>
              <topic>Railroads</topic>
              <topic>Carriers</topic>
              <topic>Subsidiaries</topic>
              <topic>Conditions</topic>
              <topic>Transportation Rates</topic>
              <topic>Traffic</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Transportation Costs</topic>
              <topic>Transportation and Public Works</topic>
              <topic>Routes</topic>
              <topic>Federal or State Regulation of Transportation Regulation: Railroad</topic>
              <topic>Economic Activity</topic>
        </subject>
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                   <topic>Administrative Law</topic>
                                        
                   <topic>Railroads</topic>
                                        
                   <topic>Carriers</topic>
                                        
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                   <topic>Conditions</topic>
                                        
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                   <topic>Traffic</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
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                   <topic>Federal or State Regulation of Transportation Regulation: Railroad</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-149-01</docketId>
              <petitioner>Railroad</petitioner>
              <respondent>Interstate Commerce Commission</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction>Interstate Commerce Commission</adminAction>
              <caseOrigin>South Carolina Western U.S. District Court</caseOrigin>
              <caseSource>South Carolina Western U.S. District Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1931-12-07</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Louis Dembitz Brandeis</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Chicago &amp; E. I. R.Co. v. Commission, 284 U.S. 296 (1932)</title>
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         <subject>
              <topic>Railroads</topic>
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              <topic>Personal Injuries</topic>
              <topic>Legal Remedies</topic>
              <topic>Interstate Transit</topic>
              <topic>Time of Injury</topic>
              <topic>Federal Employers&apos; Liability Act</topic>
              <topic>Worker Safety and Health</topic>
              <topic>Labor and Employment Law</topic>
              <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
              <topic>Economic Activity</topic>
        </subject>
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                   <topic>Railroads</topic>
                                        
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              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-119-01</docketId>
              <petitioner>Railroad</petitioner>
              <respondent state="Illinois">State commission, board, committee, or authority</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction state="Illinois">State Agency</adminAction>
              <caseSource state="Illinois">State Trial Court</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1931-12-01</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>George Sutherland</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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         <titleInfo>
              <title>Blockburger v. United States, 284 U.S. 299 (1932)</title>
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              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-284/USREPORTS-284-299</identifier>
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         <subject>
              <topic>Sales</topic>
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              <topic>Sentencing</topic>
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              <topic>Tax Exemptions</topic>
              <topic>Criminal Law and Procedure</topic>
              <topic>Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol</topic>
              <topic>Criminal Procedure</topic>
        </subject>
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                   <topic>Sales</topic>
                                        
                   <topic>Evidence</topic>
                                        
                   <topic>Offenses</topic>
                                        
                   <topic>Drugs and Narcotics</topic>
                                        
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                   <topic>Morphine</topic>
                                        
                   <topic>Tax Exemptions</topic>
                                        
                   <topic>Criminal Law and Procedure</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
            </subject>
              <docketId>1931-120-01</docketId>
              <petitioner>Person convicted of crime</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Illinois Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
              <certReason>No reason given</certReason>
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              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>George Sutherland</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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         <titleInfo>
              <title>Denton v. Yazoo &amp; (and) M. V. R. CO., 284 U.S. 305 (1932)</title>
              <partNumber>284 U.S. 305</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-284/USREPORTS-284-305</identifier>
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              <topic>Mail</topic>
              <topic>Railroad Companies</topic>
              <topic>Worker Safety and Health</topic>
              <topic>Servants</topic>
              <topic>Loads</topic>
              <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
              <topic>Economic Activity</topic>
        </subject>
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                   <topic>Negligence</topic>
                                        
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                   <topic>Torts Law</topic>
                                        
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                   <topic>Servants</topic>
                                        
                   <topic>Loads</topic>
                                    
            </subject>
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                   <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-143-01</docketId>
              <petitioner>Physically injured person, including wrongful death, who is not an employee</petitioner>
              <respondent>Railroad</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Mississippi">State Trial Court</caseOrigin>
              <caseSource state="Mississippi">State Supreme Court</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1931-12-11</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>George Sutherland</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>First National Bank v. Maine, 284 U.S. 312 (1932)</title>
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              <partName>Case</partName>
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         <subject>
              <topic>Property Tax</topic>
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              <topic>Bonds</topic>
              <topic>Tax Law</topic>
              <topic>Transfer and Inheritance Tax</topic>
              <topic>Taxation</topic>
              <topic>Stocks</topic>
              <topic>Securities</topic>
              <topic>Intangible Property</topic>
              <topic>Situs</topic>
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        </subject>
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              <decisionDate>1932-01-04</decisionDate>
              <courtTerm>1931</courtTerm>
              <usCitation>284 U.S. 312</usCitation>
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                   <topic>Property Tax</topic>
                                        
                   <topic>Estate and Gift Tax</topic>
                                        
                   <topic>Domiciles</topic>
                                        
                   <topic>Bonds</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Transfer and Inheritance Tax</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Stocks</topic>
                                        
                   <topic>Securities</topic>
                                        
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            </subject>
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                   <topic>State or Local Government Tax</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-121-01</docketId>
              <petitioner state="Maine">State or local governmental taxpayer, or executor of the estate of</petitioner>
              <respondent state="Maine">State</respondent>
              <jurisdiction>Appeal</jurisdiction>
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              <caseSource state="Maine">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
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              <authorityDecision>Statutory construction</authorityDecision>
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                   <type>State or local law or regulation</type>
                                        
                   <legalProvisions>State or Local Law Regulation</legalProvisions>
                                    
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              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>George Sutherland</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>6</majority>
                                        
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              <topic>Automobiles</topic>
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                   <writer>Pierce Butler</writer>
                                        
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            </majorityOpinion>
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                   <majority>9</majority>
                                        
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              <docketId>1931-123-01</docketId>
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                   <writer>Pierce Butler</writer>
                                        
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                   <majority>8</majority>
                                        
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              <title>American Hide &amp; L Co. v. U. S., 284 U.S. 343 (1932)</title>
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                   <writer>Harlan Fiske Stone</writer>
                                        
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            </majorityOpinion>
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                   <majority>9</majority>
                                        
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              <title>Matson Navigation Co. v. U. S., 284 U.S. 352 (1932)</title>
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              <docketId>1931-144-01</docketId>
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                   <writer>Harlan Fiske Stone</writer>
                                        
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            </majorityOpinion>
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                   <majority>9</majority>
                                        
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                   <topic>Administrative Law</topic>
                                        
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                   <writer>Owen Josephus Roberts</writer>
                                        
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            </majorityOpinion>
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                   <majority>9</majority>
                                        
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              <title>Arizona Grocery v. Atchison Ry., 284 U.S. 370 (1932)</title>
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              <courtTerm>1931</courtTerm>
              <usCitation>284 U.S. 370</usCitation>
              <fullCitation>284 U.S. 370 (1932)</fullCitation>
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                   <topic>Administrative Law</topic>
                                        
                   <topic>Shippers</topic>
                                        
                   <topic>Carriers</topic>
                                        
                   <topic>Transportation</topic>
                                        
                   <topic>Transportation Rates</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
                   <topic>Reparations</topic>
                                        
                   <topic>Transportation Costs</topic>
                                        
                   <topic>Reasonable Rates</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal or State Regulation of Transportation Regulation: Railroad</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-151-01</docketId>
              <petitioner>Injured person or legal entity, nonphysically and non-employment related</petitioner>
              <respondent>Railroad</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Interstate Commerce Commission</adminAction>
              <caseOrigin>Arizona U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Ninth Circuit</caseSource>
              <certReason>No reason given</certReason>
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              <dateArgument>1931-12-08</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>7</majority>
                                        
                   <minority>2</minority>
                                    
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              <topic>Indictments</topic>
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              <topic>Alcoholic Beverages</topic>
              <topic>Prohibition</topic>
              <topic>Intoxicating Liquors</topic>
              <topic>Nuisance</topic>
              <topic>Criminal Law and Procedure</topic>
              <topic>Tariffs</topic>
              <topic>Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol</topic>
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                   <topic>Criminal Law and Procedure</topic>
                                        
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                   <topic>Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
            </subject>
              <docketId>1931-125-01</docketId>
              <petitioner>Person accused, indicted, or suspected of crime</petitioner>
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              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
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                   <writer>Oliver Wendell Holmes</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>8</majority>
                                        
                   <minority>1</minority>
                                    
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              <title>B &amp; P. Steamboat Co. et al. v. Norton., 284 U.S. 408 (1932)</title>
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              <topic>Equity</topic>
              <topic>Statutory Construction</topic>
              <topic>Temporary Total Disability</topic>
              <topic>Full Rates</topic>
              <topic>Employees</topic>
              <topic>Compensation</topic>
              <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
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                   <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
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              <docketId>1931-145-01</docketId>
              <petitioner>Water transportation, stevedore</petitioner>
              <respondent state="Pennsylvania">State commission, board, committee, or authority</respondent>
              <jurisdiction>Cert</jurisdiction>
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                   <type>No Legal Provision</type>
                                        
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              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Pierce Butler</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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              <title>N.Y., N. H. &amp; H. R. CO. v. Bezue, 284 U.S. 415 (1932)</title>
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              <topic>Torts Law</topic>
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              <topic>Economic Activity</topic>
        </subject>
         <extension>
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                   <topic>Permanent Disability</topic>
                                        
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                   <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
                                        
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              <docketId>1931-126-01</docketId>
              <petitioner>Railroad</petitioner>
              <respondent>Employee, or job applicant, including beneficiaries of</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="New York">State Trial Court</caseOrigin>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>8</majority>
                                        
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         <titleInfo>
              <title>Blackmer v. United States, 284 U.S. 421 (1932)</title>
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              <topic>Criminal Law and Procedure</topic>
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                   <topic>Contempt of Court or Congress</topic>
                                        
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              <docketId>1931-127-01</docketId>
              <petitioner>Witness, or person under subpoena</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Cert</jurisdiction>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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                   <writer>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>7</majority>
                                        
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              <title>Henkel v. Chicago, ETC. Ry., 284 U.S. 444 (1932)</title>
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                   <topic>Costs</topic>
                                        
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                   <topic>Evidence</topic>
                                        
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                   <topic>Assessment of Costs or Damages: As Part of a Court Order</topic>
                                        
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              <docketId>1931-128-01</docketId>
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              <respondent>Railroad</respondent>
              <jurisdiction>Certification</jurisdiction>
              <caseOrigin>Minnesota U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Eighth Circuit</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1932-01-21</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Certification to or from a lower court</disposition>
              <partyWinning>Favorable disposition for petitioning party unclear</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Leman v. Krentler-Arnold Co., 284 U.S. 448 (1932)</title>
              <partNumber>284 U.S. 448</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-284/USREPORTS-284-448</identifier>
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         <subject>
              <topic>Injunctions</topic>
              <topic>Infringement</topic>
              <topic>Profits</topic>
              <topic>Legal Remedies</topic>
              <topic>Subpoenas</topic>
              <topic>Decrees</topic>
              <topic>Contempt of Court</topic>
              <topic>Intellectual Property Law</topic>
              <topic>Assessment of Costs or Damages: As Part of a Court Order</topic>
              <topic>Judicial Power</topic>
        </subject>
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                   <topic>Injunctions</topic>
                                        
                   <topic>Infringement</topic>
                                        
                   <topic>Profits</topic>
                                        
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                   <topic>Subpoenas</topic>
                                        
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                   <topic>Contempt of Court</topic>
                                        
                   <topic>Intellectual Property Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Assessment of Costs or Damages: As Part of a Court Order</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1931-129-01</docketId>
              <petitioner>Inventor, patent assigner, trademark owner or holder</petitioner>
              <respondent>Business, corporation</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Massachusetts U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, First Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1932-01-13</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>7</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Atchison, ETC. RY v. Saxon, 284 U.S. 458 (1932)</title>
              <partNumber>284 U.S. 458</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-284/USREPORTS-284-458</identifier>
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         <subject>
              <topic>Negligence</topic>
              <topic>Railroads</topic>
              <topic>Evidence</topic>
              <topic>Carriers</topic>
              <topic>Torts</topic>
              <topic>Interstate Commerce</topic>
              <topic>Causal Connections</topic>
              <topic>Personal Injuries</topic>
              <topic>Federal Employers&apos; Liability Act</topic>
              <topic>Wrongful Death</topic>
              <topic>Worker Safety and Health</topic>
              <topic>Labor and Employment Law</topic>
              <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
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              <granuleClass>CASE</granuleClass>
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              <decisionDate>1932-02-15</decisionDate>
              <courtTerm>1931</courtTerm>
              <usCitation>284 U.S. 458</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Negligence</topic>
                                        
                   <topic>Railroads</topic>
                                        
                   <topic>Evidence</topic>
                                        
                   <topic>Carriers</topic>
                                        
                   <topic>Torts</topic>
                                        
                   <topic>Interstate Commerce</topic>
                                        
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                   <topic>Wrongful Death</topic>
                                        
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                   <topic>Labor and Employment Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-130-01</docketId>
              <petitioner>Railroad</petitioner>
              <respondent>Employee, or job applicant, including beneficiaries of</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Texas">State Trial Court</caseOrigin>
              <caseSource state="Texas">State Supreme Court</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1932-01-08</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>James Clark McReynolds</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Missouri Pacific R. R. v. David, 284 U.S. 460 (1932)</title>
              <partNumber>284 U.S. 460</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-284/USREPORTS-284-460</identifier>
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         <subject>
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              <topic>Homicide</topic>
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              <topic>Labor and Employment Law</topic>
              <topic>Depredations</topic>
              <topic>Federal Employers&apos; Liability Act</topic>
              <topic>Worker Safety and Health</topic>
              <topic>Assumption of Risk</topic>
              <topic>Robbery</topic>
              <topic>Trains</topic>
              <topic>Manslaughter</topic>
              <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1931, from October 5, 1931, to and including February 15, 1932;Missouri Pacific R. R. v. David, 284 U.S. 460 (1932);284 U.S. 460</searchTitle>
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              <courtTerm>1931</courtTerm>
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                   <topic>Negligence</topic>
                                        
                   <topic>Railroads</topic>
                                        
                   <topic>Homicide</topic>
                                        
                   <topic>Torts</topic>
                                        
                   <topic>Labor and Employment Law</topic>
                                        
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                   <topic>Federal Employers&apos; Liability Act</topic>
                                        
                   <topic>Worker Safety and Health</topic>
                                        
                   <topic>Assumption of Risk</topic>
                                        
                   <topic>Robbery</topic>
                                        
                   <topic>Trains</topic>
                                        
                   <topic>Manslaughter</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-131-01</docketId>
              <petitioner>Railroad</petitioner>
              <respondent>Employee, or job applicant, including beneficiaries of</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Missouri">State Trial Court</caseOrigin>
              <caseSource state="Missouri">State Supreme Court</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1932-01-20</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>James Clark McReynolds</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Cent. Pac. Ry. v. Alameda County, 284 U.S. 463 (1932)</title>
              <partNumber>284 U.S. 463</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-284/USREPORTS-284-463</identifier>
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         <subject>
              <topic>Roads and Highways</topic>
              <topic>Public Lands</topic>
              <topic>Canyons</topic>
              <topic>Railroads</topic>
              <topic>Property Law</topic>
              <topic>Rights</topic>
              <topic>Right of Way</topic>
              <topic>State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation)</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
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              <courtTerm>1931</courtTerm>
              <usCitation>284 U.S. 463</usCitation>
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                   <topic>Roads and Highways</topic>
                                        
                   <topic>Public Lands</topic>
                                        
                   <topic>Canyons</topic>
                                        
                   <topic>Railroads</topic>
                                        
                   <topic>Property Law</topic>
                                        
                   <topic>Rights</topic>
                                        
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            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-132-01</docketId>
              <petitioner>Railroad</petitioner>
              <respondent state="California">County government or county governmental unit, except school district</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="California">State Trial Court</caseOrigin>
              <caseSource state="California">State Supreme Court</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1932-01-07</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>State or local law or regulation</type>
                                        
                   <legalProvisions>State or Local Law Regulation</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>George Sutherland</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>U. S. NAV. CO. v. Cunard S. S. Co, 284 U.S. 474 (1932)</title>
              <partNumber>284 U.S. 474</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-284/USREPORTS-284-474</identifier>
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         <subject>
              <topic>Commerce</topic>
              <topic>Carriers</topic>
              <topic>Shipping</topic>
              <topic>Interstate Commerce</topic>
              <topic>Shippers</topic>
              <topic>Commercial Law</topic>
              <topic>Tariffs</topic>
              <topic>Antitrust (Except in the Context of Mergers and Union Antitrust)</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
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                   <topic>Commerce</topic>
                                        
                   <topic>Carriers</topic>
                                        
                   <topic>Shipping</topic>
                                        
                   <topic>Interstate Commerce</topic>
                                        
                   <topic>Shippers</topic>
                                        
                   <topic>Commercial Law</topic>
                                        
                   <topic>Tariffs</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Antitrust (Except in the Context of Mergers and Union Antitrust)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-146-01</docketId>
              <petitioner>Shipper, including importer and exporter</petitioner>
              <respondent>Shipper, including importer and exporter</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>New York Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Second Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1932-01-08</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Sherman</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>George Sutherland</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Bergholm et al. v. Peoria Life Ins. Co., 284 U.S. 489 (1932)</title>
              <partNumber>284 U.S. 489</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-284/USREPORTS-284-489</identifier>
         <identifier type="preferred citation">284 U.S. 489 (1932)</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbea85</identifier>
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         <subject>
              <topic>Insurance Policies</topic>
              <topic>Insurance Premiums</topic>
              <topic>Disability</topic>
              <topic>Insurance Law</topic>
              <topic>Life Insurance</topic>
              <topic>Permanent Disability</topic>
              <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
              <topic>Economic Activity</topic>
        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1931, from October 5, 1931, to and including February 15, 1932;Bergholm et al. v. Peoria Life Ins. Co., 284 U.S. 489 (1932);284 U.S. 489</searchTitle>
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              <reportNumber>489</reportNumber>
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              <usCitation>284 U.S. 489</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Insurance Policies</topic>
                                        
                   <topic>Insurance Premiums</topic>
                                        
                   <topic>Disability</topic>
                                        
                   <topic>Insurance Law</topic>
                                        
                   <topic>Life Insurance</topic>
                                        
                   <topic>Permanent Disability</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-133-01</docketId>
              <petitioner>Heir, or beneficiary, or person so claiming to be</petitioner>
              <respondent>Insurance company, or surety</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Texas Northern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Fifth Circuit</caseSource>
              <certReason>Putative conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1932-01-18</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>George Sutherland</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Singleton v. Cheek, 284 U.S. 493 (1932)</title>
              <partNumber>284 U.S. 493</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-284/USREPORTS-284-493</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbea60</identifier>
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         <subject>
              <topic>War Risk Insurance</topic>
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              <topic>Heirs</topic>
              <topic>Statutory Construction</topic>
              <topic>Inheritance and Succession</topic>
              <topic>Wills, Trusts, and Estate Law</topic>
              <topic>Term Policies</topic>
              <topic>Installments</topic>
              <topic>World War Veteran&apos;s Act of 1924</topic>
              <topic>Insurance Law</topic>
              <topic>Life Insurance</topic>
              <topic>Wills and Trusts</topic>
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        </subject>
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                   <topic>War Risk Insurance</topic>
                                        
                   <topic>Beneficiaries</topic>
                                        
                   <topic>Heirs</topic>
                                        
                   <topic>Statutory Construction</topic>
                                        
                   <topic>Inheritance and Succession</topic>
                                        
                   <topic>Wills, Trusts, and Estate Law</topic>
                                        
                   <topic>Term Policies</topic>
                                        
                   <topic>Installments</topic>
                                        
                   <topic>World War Veteran&apos;s Act of 1924</topic>
                                        
                   <topic>Insurance Law</topic>
                                        
                   <topic>Life Insurance</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Wills and Trusts</topic>
                                        
                   <topic>Private Action</topic>
                                    
            </subject>
              <docketId>1931-134-01</docketId>
              <petitioner>Heir, or beneficiary, or person so claiming to be</petitioner>
              <respondent>Heir, or beneficiary, or person so claiming to be</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Oklahoma">State Trial Court</caseOrigin>
              <caseSource state="Oklahoma">State Supreme Court</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1932-01-22</dateArgument>
              <authorityDecision>Federal common law</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>George Sutherland</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Miller v. Nut Margarine Co., 284 U.S. 498 (1932)</title>
              <partNumber>284 U.S. 498</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-284/USREPORTS-284-498</identifier>
         <identifier type="preferred citation">284 U.S. 498 (1932)</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbea95</identifier>
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         <subject>
              <topic>Butter</topic>
              <topic>Tax Law</topic>
              <topic>Manufacturing</topic>
              <topic>Oleomargarine</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Coloring</topic>
              <topic>State and Local Taxation</topic>
              <topic>Federal or State Consumer Protection: Typically Under the Truth in Lending, Food, Drug and Cosmetic, and Consumer Protection Credit Acts</topic>
              <topic>Economic Activity</topic>
        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1931, from October 5, 1931, to and including February 15, 1932;Miller v. Nut Margarine Co., 284 U.S. 498 (1932);284 U.S. 498</searchTitle>
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                   <topic>Butter</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Manufacturing</topic>
                                        
                   <topic>Oleomargarine</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Coloring</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal or State Consumer Protection: Typically Under the Truth in Lending, Food, Drug and Cosmetic, and Consumer Protection Credit Acts</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-135-01</docketId>
              <petitioner>Internal Revenue Service, Collector, Commissioner, or District Director of</petitioner>
              <respondent>Manufacturer</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>Florida Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Fifth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1932-01-06</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Pierce Butler</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>6</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
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         <titleInfo>
              <title>U. S. Cartridge Co. v. U. S., 284 U.S. 511 (1932)</title>
              <partNumber>284 U.S. 511</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-284/USREPORTS-284-511</identifier>
         <identifier type="preferred citation">284 U.S. 511 (1932)</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbea8f</identifier>
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         <subject>
              <topic>Corporate Income Tax</topic>
              <topic>Settlements</topic>
              <topic>Inventories</topic>
              <topic>Allowances</topic>
              <topic>Tax Law</topic>
              <topic>Buildings</topic>
              <topic>Taxation</topic>
              <topic>Leases</topic>
              <topic>Income Tax Deductions</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Settlements</topic>
                                        
                   <topic>Inventories</topic>
                                        
                   <topic>Allowances</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Buildings</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Leases</topic>
                                        
                   <topic>Income Tax Deductions</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1931-141-01</docketId>
              <petitioner>Manufacturer</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>U.S. Court of Claims, Court of Federal Claims</caseOrigin>
              <caseSource>U.S. Court of Claims, Court of Federal Claims</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1932-01-15</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Pierce Butler</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Matthews . v. Rodgers, 284 U.S. 521 (1932)</title>
              <partNumber>284 U.S. 521</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-284/USREPORTS-284-521</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbea01</identifier>
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         <subject>
              <topic>Income Tax</topic>
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              <topic>Jurisdiction and Venue</topic>
              <topic>Suits</topic>
              <topic>Tax Law</topic>
              <topic>Appellees</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>District Courts</topic>
              <topic>State or Local Government Tax</topic>
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        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1931, from October 5, 1931, to and including February 15, 1932;Matthews . v. Rodgers, 284 U.S. 521 (1932);284 U.S. 521</searchTitle>
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              <decisionDate>1932-02-15</decisionDate>
              <courtTerm>1931</courtTerm>
              <usCitation>284 U.S. 521</usCitation>
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                   <topic>Income Tax</topic>
                                        
                   <topic>Penalties</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Suits</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Appellees</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>District Courts</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>State or Local Government Tax</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-136-01</docketId>
              <petitioner state="Mississippi">Governmental official, or an official of an agency established under an interstate compact</petitioner>
              <respondent state="Mississippi">State or local governmental taxpayer, or executor of the estate of</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <caseOrigin>Mississippi Northern U.S. District Court</caseOrigin>
              <caseSource>Mississippi Northern U.S. District Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1931-12-01</dateArgument>
              <dateRearg>1932-01-11</dateRearg>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>State or local law or regulation</type>
                                        
                   <legalProvisions>State or Local Law Regulation</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
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         <titleInfo>
              <title>Stratton v. St. L. S. W. RY., 284 U.S. 530 (1932)</title>
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         <subject>
              <topic>Taxation</topic>
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              <topic>State or Local Government Tax</topic>
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                   <topic>Taxation</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Equity</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                    
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                   <topic>State or Local Government Tax</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1931-137-01</docketId>
              <petitioner state="Illinois">Governmental official, or an official of an agency established under an interstate compact</petitioner>
              <respondent>Railroad</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Illinois">State Agency</adminAction>
              <caseOrigin>Illinois Southern U.S. District Court</caseOrigin>
              <caseSource>Illinois Southern U.S. District Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1931-12-02</dateArgument>
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              <authorityDecision>Statutory construction</authorityDecision>
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              <topic>Coal</topic>
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              <topic>Federal Pre-Emption of State Legislation or Regulation. Cf. State Regulation of Business. Rarely Involves Union Activity. Does Not Involve Constitutional Interpretation Unless the Court Says It Does.</topic>
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                   <writer>Harlan Fiske Stone</writer>
                                        
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                   <majority>8</majority>
                                        
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                   <writer>Owen Josephus Roberts</writer>
                                        
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            </majorityOpinion>
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                   <majority>8</majority>
                                        
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