United States Government Publishing Office publisher pbl distributor dst United States United States Supreme Court author aut Government Organization text government publication eng USREPORTS Judicial Publications judicial 2025-07-06 JU 6.8/1:285 United States Supreme Court author aut https://www.govinfo.gov/content/pkg/USREPORTS-285 https://www.govinfo.gov/app/details/USREPORTS-285 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285.pdf https://www.govinfo.gov/content/pkg/USREPORTS-285/text/USREPORTS-285.txt United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932 USREPORTS USREPORTS-285 285 1932 1931 cases adjudged in the Supreme Court at United States Supreme Court. creator text law report or digest Digests. Periodicals. dcu Washington, D.C.] U.S. Supreme Court 1932 1883 9999 continuing Irregular eng 1 online resource (volumes) Print began with: [Vol. 108] (Oct. term 1882 ... Oct. term 1883). n-us--- United States. Supreme Court Periodicals Law reports, digests, etc United States Constitutional law United States Digests Judicial opinions United States United States. Supreme Court. Constitutional law Judicial opinions Law reports, digests, etc United States ISSN RECORD 348 JU 6.8/1:285 United States. Supreme Court. 0891-6845 (DLC) 01026074 (OCoLC)4384322 United States. Supreme Court. (OCoLC)26859335 0741-A (online) 2150-2331 2009231052 https://purl.fdlp.gov/GPO/LPS30185 http://www.supremecourt.gov/opinions/boundvolumes.aspx https://purl.fdlp.gov/GPO/gpo54225 https://digital.library.unt.edu/explore/collections/USREP/browse/ https://purl.fdlp.gov/GPO/gpo94050 https://www.loc.gov/collections/united-states-reports/ https://catalog.gpo.gov/fdlpdir/locate.jsp?ItemNumber=0741-A&SYS=000641007 U.S. Government Printing Office 1932-01-01 continuing Completely irregular converted reformatted digital 704 digital object pages JU 6.8/1:285 https://www.govinfo.gov/app/details/USREPORTS-285 P0b002ee1d49d4d47 000641007 DGPO 2025-07-06 2025-07-06 USREPORTS-285 machine generated eng fdlp USREPORTS USREPORTS-285 285 1932 1931 Front Matter https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter-2 D09002ee1d4cbe9f7 United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Title Page FRONTMATTER USREPORTS-285-FrontMatter-2 1 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter-2 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-FrontMatter-2.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter-3 D09002ee1d4cbe9e7 United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Justices of the Supreme Court FRONTMATTER USREPORTS-285-FrontMatter-3 2 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter-3 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-FrontMatter-3.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter-5 D09002ee1d4cbe9e6 United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Supreme Court of the United States FRONTMATTER USREPORTS-285-FrontMatter-5 3 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter-5 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-FrontMatter-5.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter-6 D09002ee1d4cbe994 United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Proceedings in Memory of Chief Justice William Howard Taft FRONTMATTER USREPORTS-285-FrontMatter-6 4 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter-6 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-FrontMatter-6.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter-8 D09002ee1d4cbe9cd United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Proceedings in Memory of Justice Edward Terry Sanford FRONTMATTER USREPORTS-285-FrontMatter-8 5 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter-8 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-FrontMatter-8.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter-7 D09002ee1d4cbe9e1 United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Table of Cases Cited FRONTMATTER USREPORTS-285-FrontMatter-7 6 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter-7 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-FrontMatter-7.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter-4 D09002ee1d4cbe9dd United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Table of Cases Reported FRONTMATTER USREPORTS-285-FrontMatter-4 7 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter-4 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-FrontMatter-4.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter D09002ee1d4cbe9e4 United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Table of Statutes Cited FRONTMATTER USREPORTS-285-FrontMatter 8 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-FrontMatter https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-FrontMatter.pdf 285 U.S. 1 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-1 285 U.S. 1 (1932) 285 U.S. 1 D09002ee1d4cbe9e2 Income Tax Corporate Income Tax Dividends Taxation Tax Law Gross Income Taxable Year Profits Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Burnet v. Chicago Portrait Co., 285 U.S. 1 (1932);285 U.S. 1 CASE USREPORTS-285-1 1 9 1 1932-02-23 1931 285 U.S. 1 285 U.S. 1 (1932) Income Tax Corporate Income Tax Dividends Taxation Tax Law Gross Income Taxable Year Profits Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity 1931-029-01 Internal Revenue Service, Collector, Commissioner, or District Director of Business, corporation Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Seventh Circuit U.S. Court of Appeals, Seventh Circuit No reason given Charles Evans Hughes 1932-01-20 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-1 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-1.pdf 285 U.S. 22 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-22 285 U.S. 22 (1932) 285 U.S. 22 D09002ee1d4cbe9cc Labor-Management Relations Maritime and Admiralty Law Employees Interstate Commerce Personal Injuries Workmen's Compensation Worker's Compensation Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Crowell v. Benson, 285 U.S. 22 (1932);285 U.S. 22 CASE USREPORTS-285-22 22 10 1 1932-02-23 1931 285 U.S. 22 285 U.S. 22 (1932) Labor-Management Relations Maritime and Admiralty Law Employees Interstate Commerce Personal Injuries Workmen's Compensation Worker's Compensation Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity 1931-083-01 Governmental official, or an official of an agency established under an interstate compact Water transportation, stevedore Cert U.S. Employees' Compensation Commission, or Commissioner Alabama Southern U.S. District Court U.S. Court of Appeals, Fifth Circuit To resolve question presented Charles Evans Hughes 1931-10-20 Federal common law No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 5 3 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-22 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-22.pdf 285 U.S. 95 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-95 285 U.S. 95 (1932) 285 U.S. 95 D09002ee1d4cbe9e3 Property Eminent Domain Injunctions Government Projects Water Administrative Law Flooding Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property Due Process United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Hurley v. Kincaid, 285 U.S. 95 (1932);285 U.S. 95 CASE USREPORTS-285-95 95 11 1 1932-02-23 1931 285 U.S. 95 285 U.S. 95 (1932) Property Eminent Domain Injunctions Government Projects Water Administrative Law Flooding Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property Due Process 1931-086-01 Department or Secretary of Defense (and Department or Secretary of War) Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels Cert Department or Secretary of Defense (and Department or Secretary of War) Louisiana Western U.S. District Court U.S. Court of Appeals, Fifth Circuit No reason given Charles Evans Hughes 1932-01-04 Judicial review (national level) Constitutional Amendment Fifth Amendment (takings clause) Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition Louis Dembitz Brandeis Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-95 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-95.pdf 285 U.S. 105 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-105 285 U.S. 105 (1932) 285 U.S. 105 D09002ee1d4cbe9f9 Commerce Clause Fourteenth Amendment Marketing and Advertising Equal Protection Police Powers Commerce Newspapers Cigarettes Constitutional Law 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. Federalism United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Packer Corporation v. Utah, 285 U.S. 105 (1932);285 U.S. 105 CASE USREPORTS-285-105 105 12 1 1932-02-23 1931 285 U.S. 105 285 U.S. 105 (1932) Commerce Clause Fourteenth Amendment Marketing and Advertising Equal Protection Police Powers Commerce Newspapers Cigarettes Constitutional Law 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. Federalism 1931-030-01 Advertising business or agency State Appeal State Trial Court State Supreme Court Case did not arise on cert or cert not granted Charles Evans Hughes 1932-01-20 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Louis Dembitz Brandeis Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-105 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-105.pdf 285 U.S. 112 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-112 285 U.S. 112 (1932) 285 U.S. 112 D09002ee1d4cbe9d3 Trials and Court Proceedings Evidence Insurance Bottling Alcoholic Beverages Warranties Insurance Policies Intoxicating Liquors Instructions Automobile Oils Gasoline Insurance Law Fire Insurance Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;St. Paul F. & M. Ins. Co. v. Bachmann, 285 U.S. 112 (1932);285 U.S. 112 CASE USREPORTS-285-112 112 13 1 1932-02-23 1931 285 U.S. 112 285 U.S. 112 (1932) Trials and Court Proceedings Evidence Insurance Bottling Alcoholic Beverages Warranties Insurance Policies Intoxicating Liquors Instructions Automobile Oils Gasoline Insurance Law Fire Insurance Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity 1931-087-01 Insurance company, or surety Heir, or beneficiary, or person so claiming to be Cert West Virginia Northern U.S. District Court U.S. Court of Appeals, Fourth Circuit Federal court conflict Charles Evans Hughes 1932-01-12 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition Louis Dembitz Brandeis Charles Evans Hughes (2) 7 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-112 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-112.pdf 285 U.S. 119 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-119 285 U.S. 119 (1932) 285 U.S. 119 D09002ee1d4cbe9f5 Oil and Gas Natural Gas Interstate Commerce Public Utilities and Utility Rates Transportation Transportation Rates Administrative Law and Regulatory Procedure Interstate Rates Property Energy Law Federal and Some Few State Regulation of Public Utilities Regulation: Gas Producer Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Western Distribut'g Co. v. Comm'n, 285 U.S. 119 (1932);285 U.S. 119 CASE USREPORTS-285-119 119 14 1 1932-02-29 1931 285 U.S. 119 285 U.S. 119 (1932) Oil and Gas Natural Gas Interstate Commerce Public Utilities and Utility Rates Transportation Transportation Rates Administrative Law and Regulatory Procedure Interstate Rates Property Energy Law Federal and Some Few State Regulation of Public Utilities Regulation: Gas Producer Economic Activity 1931-031-01 Oil company, or natural gas producer State commission, board, committee, or authority Appeal State Agency Kansas U.S. District Court Kansas U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1932-01-14 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Owen Josephus Roberts Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-119 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-119.pdf 285 U.S. 127 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-127 285 U.S. 127 (1932) 285 U.S. 127 D09002ee1d4cbe9d6 Bills of Lading Maritime and Admiralty Law Carriers Legal Remedies Shipping Carrier Duties and Liabilities Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Galveston Wharf Co. v. Ry. Co., 285 U.S. 127 (1932);285 U.S. 127 CASE USREPORTS-285-127 127 15 1 1932-03-14 1931 285 U.S. 127 285 U.S. 127 (1932) Bills of Lading Maritime and Admiralty Law Carriers Legal Remedies Shipping Carrier Duties and Liabilities Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity 1931-032-01 Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels Shipper, including importer and exporter Cert State Trial Court State Supreme Court No reason given Charles Evans Hughes 1932-01-22 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-127 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-127.pdf 285 U.S. 136 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-136 285 U.S. 136 (1932) 285 U.S. 136 D09002ee1d4cbe9f6 Income Tax Liability Cause of Action Special Entities Tax Administration and Collection Tax Law State and Local Taxation Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Burnet v. Leininger, 285 U.S. 136 (1932);285 U.S. 136 CASE USREPORTS-285-136 136 16 1 1932-03-14 1931 285 U.S. 136 285 U.S. 136 (1932) Income Tax Liability Cause of Action Special Entities Tax Administration and Collection Tax Law State and Local Taxation Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1931-107-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Sixth Circuit U.S. Court of Appeals, Sixth Circuit No reason given Charles Evans Hughes 1932-02-16 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-136 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-136.pdf 285 U.S. 143 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-143 285 U.S. 143 (1932) 285 U.S. 143 D09002ee1d4cbe9d9 Negligence Railroads Evidence Wrecks Carriers Torts Workplace Accidents Federal Employers' Liability Act Jury Verdict Wrongful Death Worker Safety and Health Labor and Employment Law Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Atlantic Coast Line v. Temple, 285 U.S. 143 (1932);285 U.S. 143 CASE USREPORTS-285-143 143 17 1 1932-03-14 1931 285 U.S. 143 285 U.S. 143 (1932) Negligence Railroads Evidence Wrecks Carriers Torts Workplace Accidents Federal Employers' Liability Act Jury Verdict Wrongful Death Worker Safety and Health Labor and Employment Law Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity 1931-033-01 Railroad Employee, or job applicant, including beneficiaries of Cert State Trial Court State Supreme Court No reason given Charles Evans Hughes 1932-02-17 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-143 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-143.pdf 285 U.S. 147 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-147 285 U.S. 147 (1932) 285 U.S. 147 D09002ee1d4cbe9d1 Taxation Oil and Gas Gasoline Interstate Commerce Tax Law State and Local Taxation State or Local Government Tax Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Eastern Air Transport v. Tax Comm'n, 285 U.S. 147 (1932);285 U.S. 147 CASE USREPORTS-285-147 147 18 1 1932-03-14 1931 285 U.S. 147 285 U.S. 147 (1932) Taxation Oil and Gas Gasoline Interstate Commerce Tax Law State and Local Taxation State or Local Government Tax Economic Activity 1931-034-01 Airline State commission, board, committee, or authority Appeal State Agency South Carolina Eastern U.S. District Court South Carolina Eastern U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1932-02-25 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-147 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-147.pdf 285 U.S. 154 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-154 285 U.S. 154 (1932) 285 U.S. 154 D09002ee1d4cbe996 Fraud and Financial Crimes Jurisdiction and Venue Bankruptcy Bonds Bankrupt Estates Equity Wills, Trusts, and Estate Law Bankruptcy Law Property Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Daniel v. Guraranty Trust Co., 285 U.S. 154 (1932);285 U.S. 154 CASE USREPORTS-285-154 154 19 1 1932-03-14 1931 285 U.S. 154 285 U.S. 154 (1932) Fraud and Financial Crimes Jurisdiction and Venue Bankruptcy Bonds Bankrupt Estates Equity Wills, Trusts, and Estate Law Bankruptcy Law Property Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims) Economic Activity 1931-108-01 Bankrupt person or business, or business in reorganization Agent, fiduciary, trustee, or executor Cert Nebraska U.S. District Court U.S. Court of Appeals, Eighth Circuit No reason given Charles Evans Hughes 1931-12-11 Statutory construction Federal Statute Bankruptcy Code, Bankruptcy Act or Rules, or Bankruptcy Reform Act of 1978 Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent James Clark McReynolds Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-154 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-154.pdf 285 U.S. 165 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-165 285 U.S. 165 (1932) 285 U.S. 165 D09002ee1d4cbe9ed Income Tax Deductions Estate and Gift Tax Taxation State and Local Taxation Tax Law Net Estate Insurance Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Leach v. Nichols, 285 U.S. 165 (1932);285 U.S. 165 CASE USREPORTS-285-165 165 20 1 1932-03-14 1931 285 U.S. 165 285 U.S. 165 (1932) Income Tax Deductions Estate and Gift Tax Taxation State and Local Taxation Tax Law Net Estate Insurance Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1931-035-01 Taxpayer or executor of taxpayer's estate, federal only Internal Revenue Service, Collector, Commissioner, or District Director of Cert Internal Revenue Service, Collector, Commissioner, or District Director of Massachusetts U.S. District Court U.S. Court of Appeals, First Circuit No reason given Charles Evans Hughes 1932-02-23 Supreme Court supervision of lower federal or state courts or original jurisdiction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent James Clark McReynolds Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-165 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-165.pdf 285 U.S. 169 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-169 285 U.S. 169 (1932) 285 U.S. 169 D09002ee1d4cbe9d8 Parties Decrees Severance Contracts Law Contracts Sureties Building Construction Contractors Writs of Error Join Appellate Courts Judicial Administration: Untimely Filing Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Hartford Accident Co. v. Bunn, 285 U.S. 169 (1932);285 U.S. 169 CASE USREPORTS-285-169 169 21 1 1932-03-14 1931 285 U.S. 169 285 U.S. 169 (1932) Parties Decrees Severance Contracts Law Contracts Sureties Building Construction Contractors Writs of Error Join Appellate Courts Judicial Administration: Untimely Filing Judicial Power 1931-036-01 Insurance company, or surety Injured person or legal entity, nonphysically and non-employment related Appeal State Trial Court State Supreme Court Case did not arise on cert or cert not granted Charles Evans Hughes 1932-01-14 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent James Clark McReynolds Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-169 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-169.pdf 285 U.S. 182 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-182 285 U.S. 182 (1932) 285 U.S. 182 D09002ee1d4cbe9f2 Capital Stock Tax Revenue Act of 1918 Bonds Tax Administration and Collection Guaranties Tax Law Revenue Act of 1921 Taxable Income Tax Refunds Insurance Companies Loans Mortgages Premiums Corporations and Associations Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Bowers v. Lawyers Mortgage Co., 285 U.S. 182 (1932);285 U.S. 182 CASE USREPORTS-285-182 182 22 1 1932-03-14 1931 285 U.S. 182 285 U.S. 182 (1932) Capital Stock Tax Revenue Act of 1918 Bonds Tax Administration and Collection Guaranties Tax Law Revenue Act of 1921 Taxable Income Tax Refunds Insurance Companies Loans Mortgages Premiums Corporations and Associations Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1931-037-01 Internal Revenue Service, Collector, Commissioner, or District Director of Insurance company, or surety Cert Internal Revenue Service, Collector, Commissioner, or District Director of New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit No reason given Charles Evans Hughes 1932-01-18 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Pierce Butler Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-182 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-182.pdf 285 U.S. 191 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-191 285 U.S. 191 (1932) 285 U.S. 191 D09002ee1d4cbe9dc Corporate Income Tax Capital Stock Tax Title Insurance Guaranteeing Guaranties Tax Law Business Investment and Capital Taxable Income Financing Charges Mortgages Corporations and Associations Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;United States v. Home Title Co., 285 U.S. 191 (1932);285 U.S. 191 CASE USREPORTS-285-191 191 23 1 1932-03-14 1931 285 U.S. 191 285 U.S. 191 (1932) Corporate Income Tax Capital Stock Tax Title Insurance Guaranteeing Guaranties Tax Law Business Investment and Capital Taxable Income Financing Charges Mortgages Corporations and Associations Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1931-038-01 United States Insurance company, or surety Cert Internal Revenue Service, Collector, Commissioner, or District Director of New York Eastern U.S. District Court U.S. Court of Appeals, Second Circuit No reason given Charles Evans Hughes 1932-01-19 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Pierce Butler Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-191 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-191.pdf 285 U.S. 195 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-195 285 U.S. 195 (1932) 285 U.S. 195 D09002ee1d4cbe9ee Negligence Evidence Ships and Boats Collisions Duties Contracts Maritime Torts Towage Civil Liability Maritime and Admiralty Law Sufficiency of Evidence: Typically in the Context of a Jury's Determination of Compensation for Injury or Death Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Stevens v. The White City, 285 U.S. 195 (1932);285 U.S. 195 CASE USREPORTS-285-195 195 24 1 1932-03-14 1931 285 U.S. 195 285 U.S. 195 (1932) Negligence Evidence Ships and Boats Collisions Duties Contracts Maritime Torts Towage Civil Liability Maritime and Admiralty Law Sufficiency of Evidence: Typically in the Context of a Jury's Determination of Compensation for Injury or Death Economic Activity 1931-088-01 Physically injured person, including wrongful death, who is not an employee Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels Cert New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit No reason given Charles Evans Hughes 1932-01-06 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Pierce Butler Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-195 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-195.pdf 285 U.S. 204 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-204 285 U.S. 204 (1932) 285 U.S. 204 D09002ee1d4cbe9ea Jurisdiction and Venue Bankruptcy Law Arrest Exeat Courts Orders Bankruptcy Judicial Administration: Jurisdiction or Authority of Federal District Courts or Territorial Courts Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Ginsberg & Sons. v. Popkin, 285 U.S. 204 (1932);285 U.S. 204 CASE USREPORTS-285-204 204 25 1 1932-03-14 1931 285 U.S. 204 285 U.S. 204 (1932) Jurisdiction and Venue Bankruptcy Law Arrest Exeat Courts Orders Bankruptcy Judicial Administration: Jurisdiction or Authority of Federal District Courts or Territorial Courts Judicial Power 1931-109-01 Creditor, including institution appearing as such, e.g., a finance company Bankrupt person or business, or business in reorganization Cert New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit No reason given Charles Evans Hughes 1932-02-16 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Pierce Butler Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-204 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-204.pdf 285 U.S. 209 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-209 285 U.S. 209 (1932) 285 U.S. 209 D09002ee1d4cbe9d5 Fraud and Financial Crimes Forgery Burden of Proof Banks and Financial Institutions Checks Third Parties Commercial Law Endorsers Civil Liability Depositors Indemnity Commercial Transactions Private Action United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Aetna Casualty Co. v. Phoenix Co., 285 U.S. 209 (1932);285 U.S. 209 CASE USREPORTS-285-209 209 26 1 1932-03-14 1931 285 U.S. 209 285 U.S. 209 (1932) Fraud and Financial Crimes Forgery Burden of Proof Banks and Financial Institutions Checks Third Parties Commercial Law Endorsers Civil Liability Depositors Indemnity Commercial Transactions Private Action 1931-089-01 Insurance company, or surety Bank, savings and loan, credit union, investment company Cert Kentucky Eastern U.S. District Court U.S. Court of Appeals, Sixth Circuit No reason given Charles Evans Hughes 1932-01-25 Federal common law No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Harlan Fiske Stone Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-209 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-209.pdf 285 U.S. 217 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-217 285 U.S. 217 (1932) 285 U.S. 217 D09002ee1d4cbe9d4 Principal Suits Decrees Punishment for Contempt Injunctions Contempt of Court Search and Seizure Criminal Procedure Criminal Law and Procedure Property Judicial Administration: Jurisdiction or Authority of Federal Courts of Appeals Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Lamb v. Cramer, 285 U.S. 217 (1932);285 U.S. 217 CASE USREPORTS-285-217 217 27 1 1932-03-14 1931 285 U.S. 217 285 U.S. 217 (1932) Principal Suits Decrees Punishment for Contempt Injunctions Contempt of Court Search and Seizure Criminal Procedure Criminal Law and Procedure Property Judicial Administration: Jurisdiction or Authority of Federal Courts of Appeals Judicial Power 1931-039-01 Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels Creditor, including institution appearing as such, e.g., a finance company Cert Mississippi Northern U.S. District Court U.S. Court of Appeals, Fifth Circuit No reason given Charles Evans Hughes 1932-02-17 Interpretation of administrative regulation or rule, or executive order No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Harlan Fiske Stone Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-217 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-217.pdf 285 U.S. 222 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-222 285 U.S. 222 (1932) 285 U.S. 222 D09002ee1d4cbe9ec Judicial Administration Judicial Immunity Service of Process Personal Property Attendance Immunity Pleadings Judiciary Civil Procedure Judicial Administration: Jurisdiction or Authority of Federal Courts of Appeals Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Lamb v. Schmitt, 285 U.S. 222 (1932);285 U.S. 222 CASE USREPORTS-285-222 222 28 1 1932-03-14 1931 285 U.S. 222 285 U.S. 222 (1932) Judicial Administration Judicial Immunity Service of Process Personal Property Attendance Immunity Pleadings Judiciary Civil Procedure Judicial Administration: Jurisdiction or Authority of Federal Courts of Appeals Judicial Power 1931-110-01 Attorney, or person acting as such, includes bar applicant or law student, or law firm or bar association Agent, fiduciary, trustee, or executor Cert Mississippi Northern U.S. District Court U.S. Court of Appeals, Fifth Circuit No reason given Charles Evans Hughes 1932-02-17 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Harlan Fiske Stone Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-222 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-222.pdf 285 U.S. 228 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-228 285 U.S. 228 (1932) 285 U.S. 228 D09002ee1d4cbe9f8 Fiscal Year Income Tax Returns Tax Reduction Calendar Year Tax Administration and Collection Tax Law Statutory Construction Ending Rates Income Tax Board of Tax Repeals Taxpayers Revenue Act of 1924 Partnerships Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Shearer v. Burnet, 285 U.S. 228 (1932);285 U.S. 228 CASE USREPORTS-285-228 228 29 1 1932-03-14 1931 285 U.S. 228 285 U.S. 228 (1932) Fiscal Year Income Tax Returns Tax Reduction Calendar Year Tax Administration and Collection Tax Law Statutory Construction Ending Rates Income Tax Board of Tax Repeals Taxpayers Revenue Act of 1924 Partnerships Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1931-040-01 Attorney, or person acting as such, includes bar applicant or law student, or law firm or bar association Internal Revenue Service, Collector, Commissioner, or District Director of Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Second Circuit U.S. Court of Appeals, Second Circuit Federal court conflict Charles Evans Hughes 1932-02-23 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Harlan Fiske Stone Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-228 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-228.pdf 285 U.S. 234 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-234 285 U.S. 234 (1932) 285 U.S. 234 D09002ee1d4cbe9ca Interstate Commerce Worker's Compensation Personal Injuries State and Local Courts Legal Remedies Commercial Law Massachusetts Unconstitutional Burden Worker Safety and Health Employees Intrastate Commerce Civil Actions Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Boston & Maine R, Co. v. Armburg, 285 U.S. 234 (1932);285 U.S. 234 CASE USREPORTS-285-234 234 30 1 1932-03-14 1931 285 U.S. 234 285 U.S. 234 (1932) Interstate Commerce Worker's Compensation Personal Injuries State and Local Courts Legal Remedies Commercial Law Massachusetts Unconstitutional Burden Worker Safety and Health Employees Intrastate Commerce Civil Actions Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity 1931-041-01 Railroad Employee, or job applicant, including beneficiaries of Cert State Trial Court State Supreme Court No reason given Charles Evans Hughes 1932-02-24 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Harlan Fiske Stone Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-234 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-234.pdf 285 U.S. 240 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-240 285 U.S. 240 (1932) 285 U.S. 240 D09002ee1d4cbe9d7 Administrative Law Railroads Infrastructure Development War Department Military Transportation Troops Reduced Rates Rivers and Waterways Public Lands Transportation Administrative Law and Regulatory Procedure Military Personnel Liability, Governmental: Tort or Contract Actions by or Against Government or Governmental Officials Other than Defense of Criminal Actions Brought Under a Civil Rights Action. Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Southern Pacific Co. v. U. S., 285 U.S. 240 (1932);285 U.S. 240 CASE USREPORTS-285-240 240 31 1 1932-03-14 1931 285 U.S. 240 285 U.S. 240 (1932) Administrative Law Railroads Infrastructure Development War Department Military Transportation Troops Reduced Rates Rivers and Waterways Public Lands Transportation Administrative Law and Regulatory Procedure Military Personnel Liability, Governmental: Tort or Contract Actions by or Against Government or Governmental Officials Other than Defense of Criminal Actions Brought Under a Civil Rights Action. Economic Activity 1931-042-01 Radio station United States Cert State Agency U.S. Court of Claims, Court of Federal Claims U.S. Court of Claims, Court of Federal Claims No reason given Charles Evans Hughes 1932-02-15 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Owen Josephus Roberts Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-240 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-240.pdf 285 U.S. 247 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-247 285 U.S. 247 (1932) 285 U.S. 247 D09002ee1d4cbe9e9 Intellectual Property Law Import and Export Silver-Plated Licensing and Registration Buying and Selling Trademarks Silver Patents and Copyrights: Trademark Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Amer. Trading Co. v. Heacock Co., 285 U.S. 247 (1932);285 U.S. 247 CASE USREPORTS-285-247 247 32 1 1932-03-21 1931 285 U.S. 247 285 U.S. 247 (1932) Intellectual Property Law Import and Export Silver-Plated Licensing and Registration Buying and Selling Trademarks Silver Patents and Copyrights: Trademark Economic Activity 1931-100-01 Business, corporation Inventor, patent assigner, trademark owner or holder Cert Territorial Trial Court Territorial Supreme Court No reason given Charles Evans Hughes 1932-02-26 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-247 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-247.pdf 285 U.S. 262 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-262 285 U.S. 262 (1932) 285 U.S. 262 D09002ee1d4cbe9f4 States' Rights Administrative Law Private Property Oklahoma Ice Reasonable Regulations Licensing and Permits Administrative Law and Regulatory Procedure Manufacturing Goods and Services Fourteenth Amendment Constitutional Law State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;New State Ice Co. v. Liebmann, 285 U.S. 262 (1932);285 U.S. 262 CASE USREPORTS-285-262 262 33 1 1932-03-21 1931 285 U.S. 262 285 U.S. 262 (1932) States' Rights Administrative Law Private Property Oklahoma Ice Reasonable Regulations Licensing and Permits Administrative Law and Regulatory Procedure Manufacturing Goods and Services Fourteenth Amendment Constitutional Law State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation) Economic Activity 1931-090-01 Business, corporation Business, corporation Appeal State Agency Oklahoma Western U.S. District Court U.S. Court of Appeals, Tenth Circuit Case did not arise on cert or cert not granted Charles Evans Hughes 1932-02-19 Judicial review (state level) Constitutional Amendment Fourteenth Amendment (due process) Opinion of the court (orally argued) State or territorial law, reg, or const provision unconstitutional Affirmed (includes modified) No favorable disposition for petitioning party apparent George Sutherland Charles Evans Hughes (2) 6 2 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-262 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-262.pdf 285 U.S. 312 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-312 285 U.S. 312 (1932) 285 U.S. 312 D09002ee1d4cbe9f0 Estate Tax Due Process Tax Administration and Collection Tax Law Statutory Construction Transfer and Inheritance Tax Donors Wills, Trusts, and Estate Law Taxation Gifts Death and Dying Inter Vivos Fifth Amendment Revenue Act of 1926 Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Heiner v. Donnan, 285 U.S. 312 (1932);285 U.S. 312 CASE USREPORTS-285-312 312 34 1 1932-03-21 1931 285 U.S. 312 285 U.S. 312 (1932) Estate Tax Due Process Tax Administration and Collection Tax Law Statutory Construction Transfer and Inheritance Tax Donors Wills, Trusts, and Estate Law Taxation Gifts Death and Dying Inter Vivos Fifth Amendment Revenue Act of 1926 Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1931-043-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Certification Internal Revenue Service, Collector, Commissioner, or District Director of Pennsylvania Western U.S. District Court U.S. Court of Appeals, Third Circuit Case did not arise on cert or cert not granted Charles Evans Hughes 1932-02-26 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) Act of congress declared unconstitutional Certification to or from a lower court Favorable disposition for petitioning party unclear George Sutherland Charles Evans Hughes (2) 6 2 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-312 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-312.pdf 285 U.S. 352 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-352 285 U.S. 352 (1932) 285 U.S. 352 D09002ee1d4cbe9db Trials and Court Proceedings Question Submitted Due Process Tax Administration and Collection Transfer and Inheritance Tax Death and Dying Property Law Inter Vivos Fifth Amendment Property Heiner V. Donnan Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Handy v. Delaware Trust Co., 285 U.S. 352 (1932);285 U.S. 352 CASE USREPORTS-285-352 352 35 1 1932-03-21 1931 285 U.S. 352 285 U.S. 352 (1932) Trials and Court Proceedings Question Submitted Due Process Tax Administration and Collection Transfer and Inheritance Tax Death and Dying Property Law Inter Vivos Fifth Amendment Property Heiner V. Donnan Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1931-044-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Certification Internal Revenue Service, Collector, Commissioner, or District Director of Delaware U.S. District Court U.S. Court of Appeals, Third Circuit Case did not arise on cert or cert not granted Charles Evans Hughes 1932-02-26 Statutory construction Federal Statute Internal Revenue Code and pre-IRC revenue acts Opinion of the court (orally argued) No declaration of unconstitutionality Certification to or from a lower court Favorable disposition for petitioning party unclear George Sutherland Charles Evans Hughes (2) 6 2 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-352 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-352.pdf 285 U.S. 355 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-355 285 U.S. 355 (1932) 285 U.S. 355 D09002ee1d4cbe9f1 Congressional Districts Government State and Local Government Electoral Bodies Redistricting State Regulation U.S. Constitution Article I Minnesota State Constitution Election Law Elections Constitutional Law Legislatures Reapportionment: Other than Plans Governed by the Voting Rights Act Civil Rights United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Smiley v. Holm, 285 U.S. 355 (1932);285 U.S. 355 CASE USREPORTS-285-355 355 36 1 1932-04-11 1931 285 U.S. 355 285 U.S. 355 (1932) Congressional Districts Government State and Local Government Electoral Bodies Redistricting State Regulation U.S. Constitution Article I Minnesota State Constitution Election Law Elections Constitutional Law Legislatures Reapportionment: Other than Plans Governed by the Voting Rights Act Civil Rights 1931-045-01 Voter, prospective voter, elector, or a nonelective official seeking reapportionment or redistricting of legislative districts (POL) Governmental official, or an official of an agency established under an interstate compact Cert Department or Secretary of State State Trial Court State Supreme Court No reason given Charles Evans Hughes 1932-03-16 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-355 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-355.pdf 285 U.S. 375 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-375 285 U.S. 375 (1932) 285 U.S. 375 D09002ee1d4cbe995 Congressional Districts Writs of Mandamus Government State and Local Government Redistricting Election Law Concurrent Resolutions Elections Smiley V. Holm Reapportionment: Other than Plans Governed by the Voting Rights Act Civil Rights United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Koenig v. Flynn, 285 U.S. 375 (1932);285 U.S. 375 CASE USREPORTS-285-375 375 37 1 1932-04-11 1931 285 U.S. 375 285 U.S. 375 (1932) Congressional Districts Writs of Mandamus Government State and Local Government Redistricting Election Law Concurrent Resolutions Elections Smiley V. Holm Reapportionment: Other than Plans Governed by the Voting Rights Act Civil Rights 1931-046-01 Voter, prospective voter, elector, or a nonelective official seeking reapportionment or redistricting of legislative districts (POL) Governmental official, or an official of an agency established under an interstate compact Cert Department or Secretary of State State Appellate Court State Appellate Court No reason given Charles Evans Hughes 1932-03-24 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-375 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-375.pdf 285 U.S. 380 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-380 285 U.S. 380 (1932) 285 U.S. 380 D09002ee1d4cbe9eb Congressional Districts Writs of Mandamus Alternative Writs State and Local Government Election Law Necessity Congressional Representatives Officials and Employees Elections Smiley V. Holm Missouri Reapportionment: Other than Plans Governed by the Voting Rights Act Civil Rights United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Carroll v. Becker, 285 U.S. 380 (1932);285 U.S. 380 CASE USREPORTS-285-380 380 38 1 1932-04-11 1931 285 U.S. 380 285 U.S. 380 (1932) Congressional Districts Writs of Mandamus Alternative Writs State and Local Government Election Law Necessity Congressional Representatives Officials and Employees Elections Smiley V. Holm Missouri Reapportionment: Other than Plans Governed by the Voting Rights Act Civil Rights 1931-047-01 Political candidate, activist, committee, party, party member, organization, or elected official Governmental official, or an official of an agency established under an interstate compact Cert Department or Secretary of State State Supreme Court State Supreme Court No reason given Charles Evans Hughes 1932-03-24 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-380 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-380.pdf 285 U.S. 382 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-382 285 U.S. 382 (1932) 285 U.S. 382 D09002ee1d4cbe9df Ships and Boats Railroads Interstate Commerce Public Convenience Ferries Certificates Commercial Law Federal or State Regulation of Transportation Regulation: Railroad Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Claiborne-Annapolis Ferry v. U. S., 285 U.S. 382 (1932);285 U.S. 382 CASE USREPORTS-285-382 382 39 1 1932-04-11 1931 285 U.S. 382 285 U.S. 382 (1932) Ships and Boats Railroads Interstate Commerce Public Convenience Ferries Certificates Commercial Law Federal or State Regulation of Transportation Regulation: Railroad Economic Activity 1931-103-01 Water transportation, stevedore Interstate Commerce Commission Appeal Interstate Commerce Commission U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction) U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction) Case did not arise on cert or cert not granted Charles Evans Hughes 1932-02-18 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent James Clark McReynolds Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-382 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-382.pdf 285 U.S. 393 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-393 285 U.S. 393 (1932) 285 U.S. 393 D09002ee1d4cbe9cf Corporate Income Tax Oil and Gas Education Leases Qualifying Lessee Tax Administration and Collection Tax Law Oklahoma State Constitution Overruling Public Lands Excess Profits Tax Governmental Instrumentalities Public-Private Cooperation Enabling Act Mineral Resources and Mines Elementary and Secondary Education Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Burnet v. Coronado Oil & Gas Co., 285 U.S. 393 (1932);285 U.S. 393 CASE USREPORTS-285-393 393 40 1 1932-04-11 1931 285 U.S. 393 285 U.S. 393 (1932) Corporate Income Tax Oil and Gas Education Leases Qualifying Lessee Tax Administration and Collection Tax Law Oklahoma State Constitution Overruling Public Lands Excess Profits Tax Governmental Instrumentalities Public-Private Cooperation Enabling Act Mineral Resources and Mines Elementary and Secondary Education Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1931-095-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction) U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction) No reason given Charles Evans Hughes 1932-01-15 1932-03-16 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent James Clark McReynolds Charles Evans Hughes (2) 5 4 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-393 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-393.pdf 285 U.S. 413 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-413 285 U.S. 413 (1932) 285 U.S. 413 D09002ee1d4cbe9c9 Ships and Boats Maritime and Admiralty Law Jurisdiction and Venue Vessels District Courts Collisions Libellants Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Canada Malting Co. v. Paterson Co., 285 U.S. 413 (1932);285 U.S. 413 CASE USREPORTS-285-413 413 41 1 1932-04-11 1931 285 U.S. 413 285 U.S. 413 (1932) Ships and Boats Maritime and Admiralty Law Jurisdiction and Venue Vessels District Courts Collisions Libellants Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity 1931-048-01 Foreign (non-American) nongovernmental entity Foreign (non-American) nongovernmental entity Cert New York Western U.S. District Court U.S. Court of Appeals, Second Circuit No reason given Charles Evans Hughes 1932-02-25 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Louis Dembitz Brandeis Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-413 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-413.pdf 285 U.S. 424 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-424 285 U.S. 424 (1932) 285 U.S. 424 D09002ee1d4cbe9f3 Criminal Code Obscene Lewd Unmailable Indictments Statutory Construction Mail Swearingen V. United States Lascivious Filthy Publications Criminal Law and Procedure Obscenity, Federal First Amendment United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;United States v. Limehouse, 285 U.S. 424 (1932);285 U.S. 424 CASE USREPORTS-285-424 424 42 1 1932-04-11 1931 285 U.S. 424 285 U.S. 424 (1932) Criminal Code Obscene Lewd Unmailable Indictments Statutory Construction Mail Swearingen V. United States Lascivious Filthy Publications Criminal Law and Procedure Obscenity, Federal First Amendment 1931-049-01 United States Person accused, indicted, or suspected of crime Appeal South Carolina Eastern U.S. District Court South Carolina Eastern U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1932-02-25 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Louis Dembitz Brandeis Charles Evans Hughes (2) 7 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-424 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-424.pdf 285 U.S. 427 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-427 285 U.S. 427 (1932) 285 U.S. 427 D09002ee1d4cbe9da Presumptions Fraud and Financial Crimes Trials and Court Proceedings Indictments Evidence Jury Instructions Criminal Code Procedural Matters Washington, D.C. Post Office Criminal Law and Procedure Statutory Construction of Criminal Laws: Financial (Other than in Fraud or Internal Revenue) Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Hagner v. United States, 285 U.S. 427 (1932);285 U.S. 427 CASE USREPORTS-285-427 427 43 1 1932-04-11 1931 285 U.S. 427 285 U.S. 427 (1932) Presumptions Fraud and Financial Crimes Trials and Court Proceedings Indictments Evidence Jury Instructions Criminal Code Procedural Matters Washington, D.C. Post Office Criminal Law and Procedure Statutory Construction of Criminal Laws: Financial (Other than in Fraud or Internal Revenue) Criminal Procedure 1931-050-01 Person convicted of crime United States Cert Supreme Court of the District of Columbia U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction) No reason given Charles Evans Hughes 1932-03-14 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent George Sutherland Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-427 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-427.pdf 285 U.S. 434 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-434 285 U.S. 434 (1932) 285 U.S. 434 D09002ee1d4cbe9e0 Fraud and Financial Crimes Repeals Contract Clause Due Process Contracts Law Vested Liability Impairment Cause of Action Contracts California California State Constitution Fourteenth Amendment Constitutional Law Contracts Private Action United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Coombes v. Getz, 285 U.S. 434 (1932);285 U.S. 434 CASE USREPORTS-285-434 434 44 1 1932-04-11 1931 285 U.S. 434 285 U.S. 434 (1932) Fraud and Financial Crimes Repeals Contract Clause Due Process Contracts Law Vested Liability Impairment Cause of Action Contracts California California State Constitution Fourteenth Amendment Constitutional Law Contracts Private Action 1931-091-01 Creditor, including institution appearing as such, e.g., a finance company Business, corporation Cert State Trial Court State Supreme Court No reason given Charles Evans Hughes 1932-03-21 Federal common law No Legal Provision No Legal Provision Opinion of the court (orally argued) State or territorial law, reg, or const provision unconstitutional Affirmed (includes modified) No favorable disposition for petitioning party apparent George Sutherland Charles Evans Hughes (2) 6 3 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-434 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-434.pdf 285 U.S. 452 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-452 285 U.S. 452 (1932) 285 U.S. 452 D09002ee1d4cbe9e8 Law Enforcement Officers Warrants Conspiracy National Prohibition Act Personal Property Criminal Code Arrest Alcoholic Beverages Prohibition Paper Intoxicating Liquors Search and Seizure Fourth Amendment Right of Privacy Constitutional Law Criminal Law and Procedure Search and Seizure (Other than as Pertains to Vehicles or Crime Control Act) Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;United States v. Lefkowitz, 285 U.S. 452 (1932);285 U.S. 452 CASE USREPORTS-285-452 452 45 1 1932-04-11 1931 285 U.S. 452 285 U.S. 452 (1932) Law Enforcement Officers Warrants Conspiracy National Prohibition Act Personal Property Criminal Code Arrest Alcoholic Beverages Prohibition Paper Intoxicating Liquors Search and Seizure Fourth Amendment Right of Privacy Constitutional Law Criminal Law and Procedure Search and Seizure (Other than as Pertains to Vehicles or Crime Control Act) Criminal Procedure 1931-051-01 United States Person accused, indicted, or suspected of crime Cert New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit No reason given Charles Evans Hughes 1932-02-19 Judicial review (national level) Constitutional Amendment Fourth Amendment Opinion of the court (orally argued) Act of congress declared unconstitutional Affirmed (includes modified) No favorable disposition for petitioning party apparent Pierce Butler Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-452 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-452.pdf 285 U.S. 467 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-467 285 U.S. 467 (1932) 285 U.S. 467 D09002ee1d4cbe9ef Contract Clause Due Process Stockholders Contracts Law Banks and Financial Institutions Administrative Remedies Assessment Iowa State and Local Courts Enforcing Stocks Impairment Securities Fourteenth Amendment Constitutional Law Restoration Commercial Transactions Private Action United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Shriver v. Woodbine Bank, 285 U.S. 467 (1932);285 U.S. 467 CASE USREPORTS-285-467 467 46 1 1932-04-11 1931 285 U.S. 467 285 U.S. 467 (1932) Contract Clause Due Process Stockholders Contracts Law Banks and Financial Institutions Administrative Remedies Assessment Iowa State and Local Courts Enforcing Stocks Impairment Securities Fourteenth Amendment Constitutional Law Restoration Commercial Transactions Private Action 1931-052-01 Stockholder, shareholder, or bondholder Bank, savings and loan, credit union, investment company Appeal State Agency State Trial Court State Supreme Court Case did not arise on cert or cert not granted Charles Evans Hughes 1932-03-14 Federal common law No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Harlan Fiske Stone Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-467 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-467.pdf 285 U.S. 480 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-480 285 U.S. 480 (1932) 285 U.S. 480 D09002ee1d4cbe9c8 Taxation Bonds Tax Law Tax Exemptions Net Income Measured Immunity Tax-Exempt Organizations State or Local Government Tax Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Pacific Co. v. Johnson., 285 U.S. 480 (1932);285 U.S. 480 CASE USREPORTS-285-480 480 47 1 1932-04-11 1931 285 U.S. 480 285 U.S. 480 (1932) Taxation Bonds Tax Law Tax Exemptions Net Income Measured Immunity Tax-Exempt Organizations State or Local Government Tax Economic Activity 1931-053-01 Business, corporation Governmental employee or job applicant Appeal State Agency State Supreme Court State Supreme Court Case did not arise on cert or cert not granted Charles Evans Hughes 1932-01-08 1932-03-17 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Harlan Fiske Stone Charles Evans Hughes (2) 6 3 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-480 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-480.pdf 285 U.S. 502 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-502 285 U.S. 502 (1932) 285 U.S. 502 D09002ee1d4cbe9ce Evidence Claimants Ships and Boats Boating Accidents Worker's Compensation Personal Injuries Legal Remedies Unseaworthiness Maritime Torts Limitation of Liability Maritime and Admiralty Law Worker Safety and Health Employees Election of Remedies: Legal Remedies Available to Injured Persons or Things Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Spencer Kellogg Co. v. Hicks, 285 U.S. 502 (1932);285 U.S. 502 CASE USREPORTS-285-502 502 48 1 1932-04-11 1931 285 U.S. 502 285 U.S. 502 (1932) Evidence Claimants Ships and Boats Boating Accidents Worker's Compensation Personal Injuries Legal Remedies Unseaworthiness Maritime Torts Limitation of Liability Maritime and Admiralty Law Worker Safety and Health Employees Election of Remedies: Legal Remedies Available to Injured Persons or Things Economic Activity 1931-092-01 Water transportation, stevedore Employee, or job applicant, including beneficiaries of Cert State Agency New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit No reason given Charles Evans Hughes 1932-02-16 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Owen Josephus Roberts Charles Evans Hughes (2) 7 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-502 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-502.pdf 285 U.S. 515 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-515 285 U.S. 515 (1932) 285 U.S. 515 D09002ee1d4cbe9e5 Penalties National Prohibition Act Contrary to Law Import and Export Alcoholic Beverages Prohibition Intoxicating Liquors Merchandise Goods and Services Criminal Law and Procedure Tariffs Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Callahan v. United States, 285 U.S. 515 (1932);285 U.S. 515 CASE USREPORTS-285-515 515 49 1 1932-04-11 1931 285 U.S. 515 285 U.S. 515 (1932) Penalties National Prohibition Act Contrary to Law Import and Export Alcoholic Beverages Prohibition Intoxicating Liquors Merchandise Goods and Services Criminal Law and Procedure Tariffs Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol Criminal Procedure 1931-054-01 Person convicted of crime United States Cert Delaware U.S. District Court U.S. Court of Appeals, Third Circuit No reason given Charles Evans Hughes 1932-03-14 Interpretation of administrative regulation or rule, or executive order No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Owen Josephus Roberts Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-515 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-515.pdf 285 U.S. 518 Case https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-518 285 U.S. 518 (1932) 285 U.S. 518 D09002ee1d4cbe9d0 Income Tax Tax Avoidance Fraud and Financial Crimes Felonies Criminal Code Criminal Law and Procedure Statutory Construction Revenue Act of 1926 Statutory Construction of Criminal Laws: Internal Revenue (Cf. Federal Taxation) Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;United States v. Scharton, 285 U.S. 518 (1932);285 U.S. 518 CASE USREPORTS-285-518 518 50 1 1932-04-11 1931 285 U.S. 518 285 U.S. 518 (1932) Income Tax Tax Avoidance Fraud and Financial Crimes Felonies Criminal Code Criminal Law and Procedure Statutory Construction Revenue Act of 1926 Statutory Construction of Criminal Laws: Internal Revenue (Cf. Federal Taxation) Criminal Procedure 1931-055-01 United States Person accused, indicted, or suspected of crime Appeal Massachusetts U.S. District Court Massachusetts U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1932-03-22 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Owen Josephus Roberts Charles Evans Hughes (2) 9 0 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-518 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-518.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-BackMatter-4 D09002ee1d4cbe9cb United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Decisions Per Curiam BACKMATTER USREPORTS-285-BackMatter-4 51 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-BackMatter-4 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-BackMatter-4.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-BackMatter-2 D09002ee1d4cbe9d2 United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Decisions Granting Certiorari BACKMATTER USREPORTS-285-BackMatter-2 52 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-BackMatter-2 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-BackMatter-2.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-BackMatter-3 D09002ee1d4cbe9c7 United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Decisions Denying Certiorari BACKMATTER USREPORTS-285-BackMatter-3 53 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-BackMatter-3 https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-BackMatter-3.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-BackMatter D09002ee1d4cbe9de United States reports : cases adjudged in the Supreme Court at October term, 1931, from February 16, 1932, to and including April 11, 1932;Index BACKMATTER USREPORTS-285-BackMatter 54 1 https://www.govinfo.gov/app/details/USREPORTS-285/USREPORTS-285-BackMatter https://www.govinfo.gov/content/pkg/USREPORTS-285/pdf/USREPORTS-285-BackMatter.pdf