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                   <minority>0</minority>
                                    
            </votes>
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              <title>I. C. C. v. Oregon-Washington R. Co., 288 U.S. 14 (1933)</title>
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              <topic>Public Use of Private Property</topic>
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              <topic>Due Process</topic>
              <topic>Interstate Commerce</topic>
              <topic>Constitutional Questions</topic>
              <topic>Statutory Construction</topic>
              <topic>Idaho</topic>
              <topic>Incidental Burdens</topic>
              <topic>New Lines</topic>
              <topic>Joinder</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Public Convenience</topic>
              <topic>Transportation Costs</topic>
              <topic>Undeveloped Lands</topic>
              <topic>Standing on Appeal</topic>
              <topic>Indispensable Parties</topic>
              <topic>Common Carriers</topic>
              <topic>Aggrieved Parties</topic>
              <topic>Federal or State Regulation of Transportation Regulation: Railroad</topic>
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                   <topic>Public Convenience</topic>
                                        
                   <topic>Transportation Costs</topic>
                                        
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                   <topic>Federal or State Regulation of Transportation Regulation: Railroad</topic>
                                        
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            </subject>
              <docketId>1932-153-01</docketId>
              <petitioner>Interstate Commerce Commission</petitioner>
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              <adminAction>Interstate Commerce Commission</adminAction>
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              <certReason>Case did not arise on cert or cert not granted</certReason>
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              <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>6</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Hawks v. Hamill, 288 U.S. 52 (1933)</title>
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              <topic>Toll Bridges</topic>
              <topic>State Officers</topic>
              <topic>Roads and Highways</topic>
              <topic>State and Local Courts</topic>
              <topic>Franchises</topic>
              <topic>Limited Term</topic>
              <topic>Free Highway System</topic>
              <topic>Bridges and Tunnels</topic>
              <topic>State and Local Laws</topic>
              <topic>Property Rights</topic>
              <topic>State Constitutions</topic>
              <topic>Separation of Powers</topic>
              <topic>Canadian River</topic>
              <topic>Civil Procedure</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>
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              <docketId>1932-098-01</docketId>
              <petitioner state="Oklahoma">Governmental official, or an official of an agency established under an interstate compact</petitioner>
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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</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Benjamin Nathan Cardozo</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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              <title>U. S. v. Memphis Cotton Oil Co., 288 U.S. 62 (1933)</title>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbe985</identifier>
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         <subject>
              <topic>Income Tax</topic>
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              <topic>Cause of Action</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Pleadings</topic>
              <topic>Accounting and Auditing</topic>
              <topic>Notice</topic>
              <topic>Tax Refunds</topic>
              <topic>Legal Remedies</topic>
              <topic>Final Rejection</topic>
              <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
              <topic>Federal Taxation</topic>
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                   <topic>Income Tax</topic>
                                        
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                   <topic>Tax Administration and Collection</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>1932-099-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Taxpayer or executor of taxpayer&apos;s estate, federal only</respondent>
              <jurisdiction>Cert</jurisdiction>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
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              <disposition>Petition denied or appeal dismissed</disposition>
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              <majorityOpinion>
                                        
                   <writer>Benjamin Nathan Cardozo</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
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              <title>U. S. v. Henry Prentiss &amp; Co., 288 U.S. 73 (1933)</title>
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              <topic>Tax Overpayments</topic>
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              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Writ of Certiorari</topic>
              <topic>Final Rejection</topic>
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                   <topic>Income Tax</topic>
                                        
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                   <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
                                        
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              <docketId>1932-100-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Taxpayer or executor of taxpayer&apos;s estate, federal only</respondent>
              <jurisdiction>Cert</jurisdiction>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
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              <majorityOpinion>
                                        
                   <writer>Benjamin Nathan Cardozo</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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            </votes>
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              <title>U. S. v. Factors &amp; Finance Co., 288 U.S. 89 (1933)</title>
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         <subject>
              <topic>Abandonment</topic>
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              <topic>Statute of Limitations</topic>
              <topic>Tax Overpayments</topic>
              <topic>Administrative Courts</topic>
              <topic>Tax Law</topic>
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              <topic>Invested Capital</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Profits</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
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                   <topic>Abandonment</topic>
                                        
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                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
                   <topic>Profits</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>1932-101-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Business, corporation</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>U.S. Court of Claims, Court of Federal Claims</caseOrigin>
              <caseSource>U.S. Court of Claims, Court of Federal Claims</caseSource>
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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>
              <majorityOpinion>
                                        
                   <writer>Benjamin Nathan Cardozo</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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              <topic>War Minerals Relief Act</topic>
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              <topic>Salaries</topic>
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              <topic>Depreciation</topic>
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                   <topic>Appellate Jurisdiction</topic>
                                        
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                   <topic>Question of Fact</topic>
                                        
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                   <topic>Judicial Administration: Extraordinary Relief (E.G., Mandamus, Injunction)</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1932-102-01</docketId>
              <petitioner>Department or Secretary of the Interior</petitioner>
              <respondent>Business, corporation</respondent>
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              <adminAction>Department or Secretary of the Interior</adminAction>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <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>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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              <title>Cook v. United States, 288 U.S. 102 (1933)</title>
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              <topic>Sailing Distance</topic>
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              <topic>Alcoholic Beverages</topic>
              <topic>Wales</topic>
              <topic>Mile Zone</topic>
              <topic>Prohibition</topic>
              <topic>Great Britain</topic>
              <topic>Search and Seizure</topic>
              <topic>Maritime and Admiralty Law</topic>
              <topic>Treaties and International Agreements</topic>
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              <topic>Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property</topic>
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                   <topic>Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property</topic>
                                        
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              <docketId>1932-149-01</docketId>
              <petitioner>Water transportation, stevedore</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Customs Service or Commissioner or Collector of Customs</adminAction>
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                   <type>Other</type>
                                        
                   <legalProvisions>Treaty</legalProvisions>
                                    
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                   <writer>Louis Dembitz Brandeis</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>6</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
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              <title>Rogers v. Guaranty Trust Co., 288 U.S. 123 (1933)</title>
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              <topic>Corporate Executives</topic>
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              <topic>Stockholders Rights</topic>
              <topic>Domicile</topic>
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              <topic>Statutory Construction</topic>
              <topic>Injunctions</topic>
              <topic>Internal Affairs</topic>
              <topic>Stock Subscription Plan</topic>
              <topic>Civil Procedure</topic>
              <topic>Business and Corporate Law</topic>
              <topic>State and Local Laws</topic>
              <topic>Principal Place of Business</topic>
              <topic>Headquarters</topic>
              <topic>Common Stock</topic>
              <topic>American Tobacco Company</topic>
              <topic>Corporations and Associations</topic>
              <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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                   <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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              <docketId>1932-103-01</docketId>
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              <caseOrigin>New York Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Second Circuit</caseSource>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <disposition>Reversed</disposition>
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              <majorityOpinion>
                                        
                   <writer>Pierce Butler</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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              <title>Atlantic City Co. v. Comm&apos;r, 288 U.S. 152 (1933)</title>
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              <topic>Corporate Income Tax</topic>
              <topic>Tax Avoidance</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Consolidated Return</topic>
              <topic>Voting Rights</topic>
              <topic>Dividends</topic>
              <topic>Substantial Control</topic>
              <topic>Affiliates</topic>
              <topic>Business and Corporate Law</topic>
              <topic>Subsidiaries</topic>
              <topic>Redemption</topic>
              <topic>Securities</topic>
              <topic>Common Stock</topic>
              <topic>Corporations and Associations</topic>
              <topic>Preferred Stock</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
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                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Tax Avoidance</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
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                   <topic>Voting Rights</topic>
                                        
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                   <topic>Corporations and Associations</topic>
                                        
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            </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>1932-105-01</docketId>
              <petitioner>Taxpayer or executor of taxpayer&apos;s estate, federal only</petitioner>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
            </law>
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              <disposition>Affirmed (includes modified)</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>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Burnet v. Huff, 288 U.S. 156 (1933)</title>
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              <partName>Case</partName>
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         <subject>
              <topic>Liquidated Liability</topic>
              <topic>Corporate Income Tax</topic>
              <topic>Embezzlement</topic>
              <topic>Tax Law</topic>
              <topic>Tax Deductions</topic>
              <topic>Worthless Debt</topic>
              <topic>Wills, Trusts, and Estates Law</topic>
              <topic>Taxable Income</topic>
              <topic>Corporations and Associations</topic>
              <topic>Partnerships</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1932, from January  (concluded) to and including (in part) March 13, 1933;Burnet v. Huff, 288 U.S. 156 (1933);288 U.S. 156</searchTitle>
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              <reportNumber>156</reportNumber>
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              <decisionDate>1933-02-06</decisionDate>
              <courtTerm>1932</courtTerm>
              <usCitation>288 U.S. 156</usCitation>
              <fullCitation>288 U.S. 156 (1933)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Liquidated Liability</topic>
                                        
                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Embezzlement</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Tax Deductions</topic>
                                        
                   <topic>Worthless Debt</topic>
                                        
                   <topic>Wills, Trusts, and Estates Law</topic>
                                        
                   <topic>Taxable Income</topic>
                                        
                   <topic>Corporations and Associations</topic>
                                        
                   <topic>Partnerships</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>1932-106-01</docketId>
              <petitioner>Internal Revenue Service, Collector, Commissioner, or District Director of</petitioner>
              <respondent>Taxpayer or executor of taxpayer&apos;s estate, federal only</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>U.S. Court of Appeals, Fifth Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Fifth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1932-12-06</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>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Voehl v. Indemnity Ins. Co., 288 U.S. 162 (1933)</title>
              <partNumber>288 U.S. 162</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-162</identifier>
         <identifier type="preferred citation">288 U.S. 162 (1933)</identifier>
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         <subject>
              <topic>Special Errands</topic>
              <topic>Administrative Courts</topic>
              <topic>Labor and Employment Law</topic>
              <topic>Labor</topic>
              <topic>Worker&apos;s Compensation</topic>
              <topic>Place of Employment</topic>
              <topic>Employee Duties</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Wages and Hours</topic>
              <topic>Overtime Hours</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, 1932, from January  (concluded) to and including (in part) March 13, 1933;Voehl v. Indemnity Ins. Co., 288 U.S. 162 (1933);288 U.S. 162</searchTitle>
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              <accessId>USREPORTS-288-162</accessId>
              <reportNumber>162</reportNumber>
              <sequenceNumber>18</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1933-02-06</decisionDate>
              <courtTerm>1932</courtTerm>
              <usCitation>288 U.S. 162</usCitation>
              <fullCitation>288 U.S. 162 (1933)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Special Errands</topic>
                                        
                   <topic>Administrative Courts</topic>
                                        
                   <topic>Labor and Employment Law</topic>
                                        
                   <topic>Labor</topic>
                                        
                   <topic>Worker&apos;s Compensation</topic>
                                        
                   <topic>Place of Employment</topic>
                                        
                   <topic>Employee Duties</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
                   <topic>Wages and Hours</topic>
                                        
                   <topic>Overtime Hours</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>1932-136-01</docketId>
              <petitioner>Employee, or job applicant, including beneficiaries of</petitioner>
              <respondent>Insurance company, or surety</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Unidentifiable</adminAction>
              <caseOrigin>Supreme Court of the District of Columbia</caseOrigin>
              <caseSource>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)</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-01-13</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>
                                    
            </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>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Ohl &amp; Co. v Smith Iron Works, 288 U.S. 170 (1933)</title>
              <partNumber>288 U.S. 170</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-170</identifier>
         <identifier type="preferred citation">288 U.S. 170 (1933)</identifier>
         <identifier type="United States Reports citation">288 U.S. 170</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbe915</identifier>
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         <subject>
              <topic>Signatures</topic>
              <topic>Judicial Powers</topic>
              <topic>Seals</topic>
              <topic>Appellate Jurisdiction</topic>
              <topic>Judges</topic>
              <topic>Statutory Construction</topic>
              <topic>Bill of Exceptions</topic>
              <topic>Statute of Frauds</topic>
              <topic>Civil Procedure</topic>
              <topic>Subconstitutional Fair Procedure: Presentation, Admissibility, or Sufficiency of Evidence (Not Necessarily a Criminal Case)</topic>
              <topic>Criminal Procedure</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1932, from January  (concluded) to and including (in part) March 13, 1933;Ohl &amp; Co. v Smith Iron Works, 288 U.S. 170 (1933);288 U.S. 170</searchTitle>
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              <accessId>USREPORTS-288-170</accessId>
              <reportNumber>170</reportNumber>
              <sequenceNumber>19</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1933-02-06</decisionDate>
              <courtTerm>1932</courtTerm>
              <usCitation>288 U.S. 170</usCitation>
              <fullCitation>288 U.S. 170 (1933)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Signatures</topic>
                                        
                   <topic>Judicial Powers</topic>
                                        
                   <topic>Seals</topic>
                                        
                   <topic>Appellate Jurisdiction</topic>
                                        
                   <topic>Judges</topic>
                                        
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                   <topic>Bill of Exceptions</topic>
                                        
                   <topic>Statute of Frauds</topic>
                                        
                   <topic>Civil Procedure</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Subconstitutional Fair Procedure: Presentation, Admissibility, or Sufficiency of Evidence (Not Necessarily a Criminal Case)</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
            </subject>
              <docketId>1932-107-01</docketId>
              <petitioner>Manufacturer</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>1932-12-26</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 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>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Broad River Power Co. v. Query, 288 U.S. 178 (1933)</title>
              <partNumber>288 U.S. 178</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-178</identifier>
         <identifier type="preferred citation">288 U.S. 178 (1933)</identifier>
         <identifier type="United States Reports citation">288 U.S. 178</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbe964</identifier>
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         <subject>
              <topic>Oil and Gas</topic>
              <topic>Energy</topic>
              <topic>Tax Exemptions</topic>
              <topic>Hydroelectric Companies</topic>
              <topic>Commerce Clause</topic>
              <topic>Water Power</topic>
              <topic>Agency</topic>
              <topic>Tax Law</topic>
              <topic>Equal Protection</topic>
              <topic>State and Local Taxation</topic>
              <topic>Water Power Act</topic>
              <topic>Sales and Excise Tax</topic>
              <topic>Steam</topic>
              <topic>State or Local Government Tax</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1932, from January  (concluded) to and including (in part) March 13, 1933;Broad River Power Co. v. Query, 288 U.S. 178 (1933);288 U.S. 178</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-288-178</accessId>
              <reportNumber>178</reportNumber>
              <sequenceNumber>20</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1933-02-06</decisionDate>
              <courtTerm>1932</courtTerm>
              <usCitation>288 U.S. 178</usCitation>
              <fullCitation>288 U.S. 178 (1933)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Oil and Gas</topic>
                                        
                   <topic>Energy</topic>
                                        
                   <topic>Tax Exemptions</topic>
                                        
                   <topic>Hydroelectric Companies</topic>
                                        
                   <topic>Commerce Clause</topic>
                                        
                   <topic>Water Power</topic>
                                        
                   <topic>Agency</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Equal Protection</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
                   <topic>Water Power Act</topic>
                                        
                   <topic>Sales and Excise Tax</topic>
                                        
                   <topic>Steam</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>1932-144-01</docketId>
              <petitioner>Electric or hydroelectric power utility, power cooperative, or gas and electric company</petitioner>
              <respondent state="South Carolina">State commission, board, committee, or authority</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction>Federal Power Commission</adminAction>
              <caseOrigin>South Carolina Eastern U.S. District Court</caseOrigin>
              <caseSource>South Carolina Eastern U.S. District Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-01-20</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>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Union Bank &amp; Trust Co. v. Phelps, 288 U.S. 181 (1933)</title>
              <partNumber>288 U.S. 181</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-181</identifier>
         <identifier type="preferred citation">288 U.S. 181 (1933)</identifier>
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         <subject>
              <topic>Classification</topic>
              <topic>Moneyed Capital</topic>
              <topic>Arbitrary Actions</topic>
              <topic>State and Federal Banks</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Banks and Financial Institutions</topic>
              <topic>Equal Protection</topic>
              <topic>State and Local Taxation</topic>
              <topic>Legislative Powers</topic>
              <topic>Ad Valorem</topic>
              <topic>State or Local Government Tax</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1932, from January  (concluded) to and including (in part) March 13, 1933;Union Bank &amp; Trust Co. v. Phelps, 288 U.S. 181 (1933);288 U.S. 181</searchTitle>
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              <accessId>USREPORTS-288-181</accessId>
              <reportNumber>181</reportNumber>
              <sequenceNumber>21</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1933-02-06</decisionDate>
              <courtTerm>1932</courtTerm>
              <usCitation>288 U.S. 181</usCitation>
              <fullCitation>288 U.S. 181 (1933)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Classification</topic>
                                        
                   <topic>Moneyed Capital</topic>
                                        
                   <topic>Arbitrary Actions</topic>
                                        
                   <topic>State and Federal Banks</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Banks and Financial Institutions</topic>
                                        
                   <topic>Equal Protection</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
                   <topic>Legislative Powers</topic>
                                        
                   <topic>Ad Valorem</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>1932-108-01</docketId>
              <petitioner>Bank, savings and loan, credit union, investment company</petitioner>
              <respondent state="Alabama">County government or county governmental unit, except school district</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction state="Alabama">State Agency</adminAction>
              <caseOrigin state="Alabama">State Trial Court</caseOrigin>
              <caseSource state="Alabama">State Supreme Court</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-01-17</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>James Clark McReynolds</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Dickson v. Uhlmann Grain Co., 288 U.S. 188 (1933)</title>
              <partNumber>288 U.S. 188</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-188</identifier>
         <identifier type="preferred citation">288 U.S. 188 (1933)</identifier>
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         <subject>
              <topic>Deliveries</topic>
              <topic>Pretended Purchase</topic>
              <topic>Grain Brokerage</topic>
              <topic>Future Trading</topic>
              <topic>Contracts Law</topic>
              <topic>Gambling</topic>
              <topic>Purchase or Sale</topic>
              <topic>Contracts</topic>
              <topic>State and Local Laws</topic>
              <topic>Illegality</topic>
              <topic>Contract Markets</topic>
              <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>
              <topic>Federalism</topic>
        </subject>
         <extension>
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              <accessId>USREPORTS-288-188</accessId>
              <reportNumber>188</reportNumber>
              <sequenceNumber>22</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1933-02-06</decisionDate>
              <courtTerm>1932</courtTerm>
              <usCitation>288 U.S. 188</usCitation>
              <fullCitation>288 U.S. 188 (1933)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Deliveries</topic>
                                        
                   <topic>Pretended Purchase</topic>
                                        
                   <topic>Grain Brokerage</topic>
                                        
                   <topic>Future Trading</topic>
                                        
                   <topic>Contracts Law</topic>
                                        
                   <topic>Gambling</topic>
                                        
                   <topic>Purchase or Sale</topic>
                                        
                   <topic>Contracts</topic>
                                        
                   <topic>State and Local Laws</topic>
                                        
                   <topic>Illegality</topic>
                                        
                   <topic>Contract Markets</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <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>
                                        
                   <topic>Federalism</topic>
                                    
            </subject>
              <docketId>1932-132-01</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>
              <respondent>Employee, or job applicant, including beneficiaries of</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Missouri Western U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Eighth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1932-11-16</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>Louis Dembitz Brandeis</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>6</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Miller v. Aderhold, 288 U.S. 206 (1933)</title>
              <partNumber>288 U.S. 206</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-206</identifier>
         <identifier type="preferred citation">288 U.S. 206 (1933)</identifier>
         <identifier type="United States Reports citation">288 U.S. 206</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbe981</identifier>
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         <subject>
              <topic>Mail Fraud</topic>
              <topic>Jurisdiction and Venue</topic>
              <topic>Trials and Court Proceedings</topic>
              <topic>Void Order</topic>
              <topic>Final Judgments</topic>
              <topic>Expired Terms</topic>
              <topic>Sentencing</topic>
              <topic>Permanent Suspension</topic>
              <topic>Criminal Law and Procedure</topic>
              <topic>Suspended Sentence</topic>
              <topic>Guilty Verdicts</topic>
              <topic>Federal Rules of Criminal Procedure</topic>
              <topic>Criminal Procedure</topic>
        </subject>
         <extension>
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              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-288-206</accessId>
              <reportNumber>206</reportNumber>
              <sequenceNumber>23</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1933-02-06</decisionDate>
              <courtTerm>1932</courtTerm>
              <usCitation>288 U.S. 206</usCitation>
              <fullCitation>288 U.S. 206 (1933)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Mail Fraud</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Trials and Court Proceedings</topic>
                                        
                   <topic>Void Order</topic>
                                        
                   <topic>Final Judgments</topic>
                                        
                   <topic>Expired Terms</topic>
                                        
                   <topic>Sentencing</topic>
                                        
                   <topic>Permanent Suspension</topic>
                                        
                   <topic>Criminal Law and Procedure</topic>
                                        
                   <topic>Suspended Sentence</topic>
                                        
                   <topic>Guilty Verdicts</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Rules of Criminal Procedure</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
            </subject>
              <docketId>1932-109-01</docketId>
              <petitioner>Prisoner, inmate of penal institution</petitioner>
              <respondent state="United States">Governmental employee or job applicant</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Georgia Northern 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>1933-01-09</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Court Rules</type>
                                        
                   <legalProvisions>Federal Rules of Criminal Procedure, or relevant rules of a circuit court</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>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Fed. Trade Comm&apos;n v. Milling Co., 288 U.S. 212 (1933)</title>
              <partNumber>288 U.S. 212</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-212</identifier>
         <identifier type="preferred citation">288 U.S. 212 (1933)</identifier>
         <identifier type="United States Reports citation">288 U.S. 212</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbe979</identifier>
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         <subject>
              <topic>Competition and Antitrust</topic>
              <topic>Trade Names</topic>
              <topic>Agricultural Marketing</topic>
              <topic>Misrepresentation</topic>
              <topic>Blenders</topic>
              <topic>Unfair Methods</topic>
              <topic>Remedies</topic>
              <topic>Grinders</topic>
              <topic>Commercial Law</topic>
              <topic>Manufacturing</topic>
              <topic>Public Interest</topic>
              <topic>Corporations and Associations</topic>
              <topic>Grain</topic>
              <topic>Good Will</topic>
              <topic>Patents and Copyrights: Trademark</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1932, from January  (concluded) to and including (in part) March 13, 1933;Fed. Trade Comm&apos;n v. Milling Co., 288 U.S. 212 (1933);288 U.S. 212</searchTitle>
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              <accessId>USREPORTS-288-212</accessId>
              <reportNumber>212</reportNumber>
              <sequenceNumber>24</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1933-02-06</decisionDate>
              <courtTerm>1932</courtTerm>
              <usCitation>288 U.S. 212</usCitation>
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                   <topic>Competition and Antitrust</topic>
                                        
                   <topic>Trade Names</topic>
                                        
                   <topic>Agricultural Marketing</topic>
                                        
                   <topic>Misrepresentation</topic>
                                        
                   <topic>Blenders</topic>
                                        
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                   <topic>Grinders</topic>
                                        
                   <topic>Commercial Law</topic>
                                        
                   <topic>Manufacturing</topic>
                                        
                   <topic>Public Interest</topic>
                                        
                   <topic>Corporations and Associations</topic>
                                        
                   <topic>Grain</topic>
                                        
                   <topic>Good Will</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Patents and Copyrights: Trademark</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1932-110-01</docketId>
              <petitioner>Federal Trade Commission</petitioner>
              <respondent>Food, meat packing, or processing company, stockyard</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Federal Trade Commission</adminAction>
              <caseOrigin>U.S. Court of Appeals, Sixth Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Sixth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-01-20</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 and remanded</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>George Sutherland</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>7</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
        </extension>
         <location>
              <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-212</url>
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         <titleInfo>
              <title>Anglo-Chilean Corp. v. Alabama, 288 U.S. 218 (1933)</title>
              <partNumber>288 U.S. 218</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-218</identifier>
         <identifier type="preferred citation">288 U.S. 218 (1933)</identifier>
         <identifier type="United States Reports citation">288 U.S. 218</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbe918</identifier>
        </relatedItem>
         <subject>
              <topic>Sales and Excise Tax</topic>
              <topic>Commerce Clause</topic>
              <topic>Original Packaging</topic>
              <topic>Import and Export</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Ports and Subports</topic>
              <topic>State and Local Taxation</topic>
              <topic>Imports Clause</topic>
              <topic>Foreign Corporations</topic>
              <topic>Franchise Tax</topic>
              <topic>Mobile</topic>
              <topic>Duties on Imports and Exports</topic>
              <topic>Resale</topic>
              <topic>Alabama</topic>
              <topic>State or Local Government Tax</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1932, from January  (concluded) to and including (in part) March 13, 1933;Anglo-Chilean Corp. v. Alabama, 288 U.S. 218 (1933);288 U.S. 218</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-288-218</accessId>
              <reportNumber>218</reportNumber>
              <sequenceNumber>25</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1933-02-06</decisionDate>
              <courtTerm>1932</courtTerm>
              <usCitation>288 U.S. 218</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Sales and Excise Tax</topic>
                                        
                   <topic>Commerce Clause</topic>
                                        
                   <topic>Original Packaging</topic>
                                        
                   <topic>Import and Export</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
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                   <topic>Imports Clause</topic>
                                        
                   <topic>Foreign Corporations</topic>
                                        
                   <topic>Franchise Tax</topic>
                                        
                   <topic>Mobile</topic>
                                        
                   <topic>Duties on Imports and Exports</topic>
                                        
                   <topic>Resale</topic>
                                        
                   <topic>Alabama</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>1932-111-01</docketId>
              <petitioner>Foreign (non-American) nongovernmental entity</petitioner>
              <respondent state="Alabama">State</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Alabama">State Agency</adminAction>
              <caseOrigin state="Alabama">State Trial Court</caseOrigin>
              <caseSource state="Alabama">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-01-19</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>State or territorial law, reg, or const provision unconstitutional</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>6</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
        </extension>
         <location>
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         <titleInfo>
              <title>N. Y. Central R. Co. v. The Talisman, 288 U.S. 239 (1933)</title>
              <partNumber>288 U.S. 239</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-239</identifier>
         <identifier type="preferred citation">288 U.S. 239 (1933)</identifier>
         <identifier type="United States Reports citation">288 U.S. 239</identifier>
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         <subject>
              <topic>Duty</topic>
              <topic>Floating Equipment</topic>
              <topic>Negligence</topic>
              <topic>Railroads</topic>
              <topic>Implied Contracts</topic>
              <topic>Contracts Law</topic>
              <topic>Torts</topic>
              <topic>Terminal Facilities</topic>
              <topic>Standard of Care</topic>
              <topic>Notice</topic>
              <topic>Mutual Assent</topic>
              <topic>Contracts</topic>
              <topic>Water Front Terminals</topic>
              <topic>Maritime and Admiralty Law</topic>
              <topic>Common Carriers</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, 1932, from January  (concluded) to and including (in part) March 13, 1933;N. Y. Central R. Co. v. The Talisman, 288 U.S. 239 (1933);288 U.S. 239</searchTitle>
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              <reportNumber>239</reportNumber>
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              <decisionDate>1933-02-06</decisionDate>
              <courtTerm>1932</courtTerm>
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                   <topic>Duty</topic>
                                        
                   <topic>Floating Equipment</topic>
                                        
                   <topic>Negligence</topic>
                                        
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                   <topic>Notice</topic>
                                        
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                   <topic>Contracts</topic>
                                        
                   <topic>Water Front Terminals</topic>
                                        
                   <topic>Maritime and Admiralty Law</topic>
                                        
                   <topic>Common Carriers</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>1932-137-01</docketId>
              <petitioner>Railroad</petitioner>
              <respondent>Water transportation, stevedore</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>1933-01-11</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>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Pierce Butler</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>U. S. v. ACME Operating Corp., 288 U.S. 243 (1933)</title>
              <partNumber>288 U.S. 243</partNumber>
              <partName>Case</partName>
        </titleInfo>
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         <subject>
              <topic>Repair</topic>
              <topic>Unpaid Balance</topic>
              <topic>Ships and Boats</topic>
              <topic>Securities</topic>
              <topic>Public Contracts and Procurement</topic>
              <topic>Government Contracts</topic>
              <topic>Transportation Costs</topic>
              <topic>Property Law</topic>
              <topic>Mortgages</topic>
              <topic>Construction Liens</topic>
              <topic>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.</topic>
              <topic>Economic Activity</topic>
        </subject>
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              <decisionDate>1933-02-06</decisionDate>
              <courtTerm>1932</courtTerm>
              <usCitation>288 U.S. 243</usCitation>
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                   <topic>Repair</topic>
                                        
                   <topic>Unpaid Balance</topic>
                                        
                   <topic>Ships and Boats</topic>
                                        
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                   <topic>Public Contracts and Procurement</topic>
                                        
                   <topic>Government Contracts</topic>
                                        
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                   <topic>Construction Liens</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>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.</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1932-138-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Business, corporation</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Unidentifiable</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>1933-01-16</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>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>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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              <title>Nashville, C. &amp; St. L. Ry. v. Wallace, 288 U.S. 249 (1933)</title>
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              <topic>Equitable Remedies</topic>
              <topic>Railroads</topic>
              <topic>Sales and Excise Tax</topic>
              <topic>Judicial Powers</topic>
              <topic>Standing</topic>
              <topic>Tax Law</topic>
              <topic>Declaratory Judgments</topic>
              <topic>Injunctions</topic>
              <topic>State and Local Taxation</topic>
              <topic>State and Local Courts</topic>
              <topic>Gasoline Storage</topic>
              <topic>Statutory Construction</topic>
              <topic>Civil Procedure</topic>
              <topic>Case or Controversy</topic>
              <topic>Tax Exemptions</topic>
              <topic>Constitutional Law</topic>
              <topic>Necessary Parties</topic>
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                   <topic>Property Tax</topic>
                                        
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                   <topic>Oil and Gas</topic>
                                        
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                   <topic>Railroads</topic>
                                        
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            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>State or Local Government Tax</topic>
                                        
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            </subject>
              <docketId>1932-112-01</docketId>
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                   <type>State or local law or regulation</type>
                                        
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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>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Mass. Mutual Life Ins. Co. v. U. S., 288 U.S. 269 (1933)</title>
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              <topic>Tax Law</topic>
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              <topic>Legislative Intent</topic>
              <topic>Interest</topic>
              <topic>Accrual</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Policy Dividends</topic>
              <topic>Life Insurance</topic>
              <topic>Administrative Construction</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1932, from January  (concluded) to and including (in part) March 13, 1933;Mass. Mutual Life Ins. Co. v. U. S., 288 U.S. 269 (1933);288 U.S. 269</searchTitle>
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                   <topic>Legislative History</topic>
                                        
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                   <topic>Statutory Construction</topic>
                                        
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                   <topic>Policy Dividends</topic>
                                        
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                   <topic>Administrative Construction</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>1932-113-01</docketId>
              <petitioner>Insurance company, or surety</petitioner>
              <respondent>United States</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>
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              <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>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Rocco v. Lehigh Valley R. Co., 288 U.S. 275 (1933)</title>
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         <subject>
              <topic>Negligence</topic>
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              <topic>Contributory Negligence</topic>
              <topic>Standard of Care</topic>
              <topic>Washouts</topic>
              <topic>Federal Employers&apos; Liability Act</topic>
              <topic>Wrongful Death</topic>
              <topic>Transportation Safety and Security</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>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1932-114-01</docketId>
              <petitioner>Employee, or job applicant, including beneficiaries of</petitioner>
              <respondent>Railroad</respondent>
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              <caseOrigin state="New York">State Trial Court</caseOrigin>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>7</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Burnet v. Guggenheim, 288 U.S. 280 (1933)</title>
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              <topic>Legislative Intent</topic>
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              <topic>Death and Dying</topic>
              <topic>Unnecessary Hardship</topic>
              <topic>Title Transfers</topic>
              <topic>Property</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
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              <courtTerm>1932</courtTerm>
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                   <topic>Wills, Trusts, and Estates Law</topic>
                                        
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            </subject>
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                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1932-116-01</docketId>
              <petitioner>Internal Revenue Service, Collector, Commissioner, or District Director of</petitioner>
              <respondent>Taxpayer or executor of taxpayer&apos;s estate, federal only</respondent>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</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>Benjamin Nathan Cardozo</writer>
                                        
                   <assigner>Willis Van Devanter</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>6</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
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         <titleInfo>
              <title>New York v. Maclay, 288 U.S. 290 (1933)</title>
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              <topic>State and Local Taxation</topic>
              <topic>Franchise Tax</topic>
              <topic>Liens</topic>
              <topic>Bankruptcy Law</topic>
              <topic>Securities</topic>
              <topic>Preferential Payments</topic>
              <topic>Priority of Federal Fiscal Claims: Over Those of the States or Private Entities</topic>
              <topic>Federal Taxation</topic>
        </subject>
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                   <topic>Bankruptcy</topic>
                                        
                   <topic>Debt</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Corporations and Associations</topic>
                                        
                   <topic>Insolvent</topic>
                                        
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            </subject>
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                   <topic>Priority of Federal Fiscal Claims: Over Those of the States or Private Entities</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1932-165-01</docketId>
              <petitioner state="New York">State</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>New York Southern U.S. District Court</caseOrigin>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</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>Benjamin Nathan Cardozo</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Norwegian Nitrogen Co. v. U. S., 288 U.S. 294 (1933)</title>
              <partNumber>288 U.S. 294</partNumber>
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              <topic>Administrative Law</topic>
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              <topic>Foreign Trade and International Finance</topic>
              <topic>Discretion</topic>
              <topic>Foreign Corporations</topic>
              <topic>Practice</topic>
              <topic>Right to Hearing</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Manufacturing</topic>
              <topic>Historical Practices</topic>
              <topic>Production Costs</topic>
              <topic>Domestic Producers</topic>
              <topic>Executive Powers</topic>
              <topic>Duties</topic>
              <topic>Tariffs</topic>
              <topic>Inspection</topic>
              <topic>Public Records</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1932, from January  (concluded) to and including (in part) March 13, 1933;Norwegian Nitrogen Co. v. U. S., 288 U.S. 294 (1933);288 U.S. 294</searchTitle>
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              <decisionDate>1933-02-06</decisionDate>
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                   <topic>Administrative Law</topic>
                                        
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                   <topic>Foreign Exchange</topic>
                                        
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                   <topic>Right to Hearing</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
                   <topic>Manufacturing</topic>
                                        
                   <topic>Historical Practices</topic>
                                        
                   <topic>Production Costs</topic>
                                        
                   <topic>Domestic Producers</topic>
                                        
                   <topic>Executive Powers</topic>
                                        
                   <topic>Duties</topic>
                                        
                   <topic>Tariffs</topic>
                                        
                   <topic>Inspection</topic>
                                        
                   <topic>Public Records</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>1932-150-01</docketId>
              <petitioner>Shipper, including importer and exporter</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Customs Service or Commissioner or Collector of Customs</adminAction>
              <caseOrigin>U.S. Customs Court</caseOrigin>
              <caseSource>U.S. Court of Customs and Patent Appeals</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-01-10</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>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Benjamin Nathan Cardozo</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Indian Territory Oil Co. v. Board, 288 U.S. 325 (1933)</title>
              <partNumber>288 U.S. 325</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-325</identifier>
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         <subject>
              <topic>Oil and Gas</topic>
              <topic>Executive Agencies</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Immunity</topic>
              <topic>Public Lands</topic>
              <topic>Tax Exemptions</topic>
              <topic>Discriminatory Tax</topic>
              <topic>Indian Lands</topic>
              <topic>Ad Valorem</topic>
              <topic>State or Local Government Tax</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1932, from January  (concluded) to and including (in part) March 13, 1933;Indian Territory Oil Co. v. Board, 288 U.S. 325 (1933);288 U.S. 325</searchTitle>
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              <reportNumber>325</reportNumber>
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              <decisionDate>1933-02-13</decisionDate>
              <courtTerm>1932</courtTerm>
              <usCitation>288 U.S. 325</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Oil and Gas</topic>
                                        
                   <topic>Executive Agencies</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Immunity</topic>
                                        
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                   <topic>Tax Exemptions</topic>
                                        
                   <topic>Discriminatory Tax</topic>
                                        
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                   <topic>Ad Valorem</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>1932-145-01</docketId>
              <petitioner>Oil company, or natural gas producer</petitioner>
              <respondent state="Oklahoma">County government or county governmental unit, except school district</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction state="Oklahoma">State Agency</adminAction>
              <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>1933-01-17</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>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>New York v. Irving Trust Co., 288 U.S. 329 (1933)</title>
              <partNumber>288 U.S. 329</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-329</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbe980</identifier>
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         <subject>
              <topic>Statute of Limitations</topic>
              <topic>Bankruptcy</topic>
              <topic>State and Local Government</topic>
              <topic>State Taxes</topic>
              <topic>Specialty Courts</topic>
              <topic>Participation in Assets</topic>
              <topic>Liens</topic>
              <topic>Bankruptcy Law</topic>
              <topic>Legislative Powers</topic>
              <topic>Barred Claims</topic>
              <topic>State Powers</topic>
              <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>
              <topic>Federalism</topic>
        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1932, from January  (concluded) to and including (in part) March 13, 1933;New York v. Irving Trust Co., 288 U.S. 329 (1933);288 U.S. 329</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-288-329</accessId>
              <reportNumber>329</reportNumber>
              <sequenceNumber>35</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1933-02-13</decisionDate>
              <courtTerm>1932</courtTerm>
              <usCitation>288 U.S. 329</usCitation>
              <fullCitation>288 U.S. 329 (1933)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Statute of Limitations</topic>
                                        
                   <topic>Bankruptcy</topic>
                                        
                   <topic>State and Local Government</topic>
                                        
                   <topic>State Taxes</topic>
                                        
                   <topic>Specialty Courts</topic>
                                        
                   <topic>Participation in Assets</topic>
                                        
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                   <topic>State Powers</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <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>
                                        
                   <topic>Federalism</topic>
                                    
            </subject>
              <docketId>1932-166-01</docketId>
              <petitioner state="New York">State</petitioner>
              <respondent>Bankrupt person or business, or business in reorganization</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>1933-01-13</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>
                                    
            </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>James Clark McReynolds</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Penna. R. Co. v. Chamberlain, 288 U.S. 333 (1933)</title>
              <partNumber>288 U.S. 333</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-333</identifier>
         <identifier type="preferred citation">288 U.S. 333 (1933)</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbe98b</identifier>
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         <subject>
              <topic>Directed Verdicts</topic>
              <topic>Negligence</topic>
              <topic>Juries</topic>
              <topic>Railroads</topic>
              <topic>Judicial Powers</topic>
              <topic>Factfinding</topic>
              <topic>Scintilla Rule</topic>
              <topic>Brakemen</topic>
              <topic>Torts Law</topic>
              <topic>Inferences</topic>
              <topic>Witnesses</topic>
              <topic>Personal Injuries</topic>
              <topic>Burden of Proof</topic>
              <topic>Civil Procedure</topic>
              <topic>Cause in Fact</topic>
              <topic>Wrongful Death</topic>
              <topic>Circumstantial Evidence</topic>
              <topic>Sufficiency of Evidence: Typically in the Context of a Jury&apos;s Determination of Compensation for Injury or Death</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1932, from January  (concluded) to and including (in part) March 13, 1933;Penna. R. Co. v. Chamberlain, 288 U.S. 333 (1933);288 U.S. 333</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-288-333</accessId>
              <reportNumber>333</reportNumber>
              <sequenceNumber>36</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1933-02-13</decisionDate>
              <courtTerm>1932</courtTerm>
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                   <topic>Directed Verdicts</topic>
                                        
                   <topic>Negligence</topic>
                                        
                   <topic>Juries</topic>
                                        
                   <topic>Railroads</topic>
                                        
                   <topic>Judicial Powers</topic>
                                        
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                   <topic>Torts Law</topic>
                                        
                   <topic>Inferences</topic>
                                        
                   <topic>Witnesses</topic>
                                        
                   <topic>Personal Injuries</topic>
                                        
                   <topic>Burden of Proof</topic>
                                        
                   <topic>Civil Procedure</topic>
                                        
                   <topic>Cause in Fact</topic>
                                        
                   <topic>Wrongful Death</topic>
                                        
                   <topic>Circumstantial Evidence</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Sufficiency of Evidence: Typically in the Context of a Jury&apos;s Determination of Compensation for Injury or Death</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1932-117-01</docketId>
              <petitioner>Railroad</petitioner>
              <respondent>Employee, or job applicant, including beneficiaries of</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>1933-01-19</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>George Sutherland</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
         <location>
              <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-333</url>
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         <titleInfo>
              <title>Appalachian Coals, Inc. v. U. S., 288 U.S. 344 (1933)</title>
              <partNumber>288 U.S. 344</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-344</identifier>
         <identifier type="preferred citation">288 U.S. 344 (1933)</identifier>
         <identifier type="United States Reports citation">288 U.S. 344</identifier>
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         <subject>
              <topic>Reasonableness</topic>
              <topic>Competition and Antitrust</topic>
              <topic>Equitable Remedies</topic>
              <topic>Price-Fixing</topic>
              <topic>Undue Restraint</topic>
              <topic>Agency</topic>
              <topic>Marketing and Advertising</topic>
              <topic>Interstate Commerce</topic>
              <topic>Mergers and Acquisitions</topic>
              <topic>Injunctions</topic>
              <topic>Intent</topic>
              <topic>Sherman Antitrust Act of 1890</topic>
              <topic>Coal</topic>
              <topic>Corporations and Associations</topic>
              <topic>Mineral Resources and Mines</topic>
              <topic>Antitrust Law</topic>
              <topic>Destructive Practices</topic>
              <topic>Antitrust (Except in the Context of Mergers and Union Antitrust)</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1932, from January  (concluded) to and including (in part) March 13, 1933;Appalachian Coals, Inc. v. U. S., 288 U.S. 344 (1933);288 U.S. 344</searchTitle>
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              <decisionDate>1933-03-13</decisionDate>
              <courtTerm>1932</courtTerm>
              <usCitation>288 U.S. 344</usCitation>
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                   <topic>Reasonableness</topic>
                                        
                   <topic>Competition and Antitrust</topic>
                                        
                   <topic>Equitable Remedies</topic>
                                        
                   <topic>Price-Fixing</topic>
                                        
                   <topic>Undue Restraint</topic>
                                        
                   <topic>Agency</topic>
                                        
                   <topic>Marketing and Advertising</topic>
                                        
                   <topic>Interstate Commerce</topic>
                                        
                   <topic>Mergers and Acquisitions</topic>
                                        
                   <topic>Injunctions</topic>
                                        
                   <topic>Intent</topic>
                                        
                   <topic>Sherman Antitrust Act of 1890</topic>
                                        
                   <topic>Coal</topic>
                                        
                   <topic>Corporations and Associations</topic>
                                        
                   <topic>Mineral Resources and Mines</topic>
                                        
                   <topic>Antitrust Law</topic>
                                        
                   <topic>Destructive Practices</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>1932-146-01</docketId>
              <petitioner>Coal company or coal mine operator</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <caseOrigin>Virginia Western U.S. District Court</caseOrigin>
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                   <writer>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>8</majority>
                                        
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              <docketId>1932-167-01</docketId>
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                   <writer>James Clark McReynolds</writer>
                                        
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                   <majority>9</majority>
                                        
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                   <majority>9</majority>
                                        
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                   <type>Infrequently litigated statutes</type>
                                        
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                   <writer>Louis Dembitz Brandeis</writer>
                                        
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            </majorityOpinion>
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                   <majority>9</majority>
                                        
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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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              <title>Spicer v. Smith, 288 U.S. 430 (1933)</title>
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              <topic>War Risk Insurance</topic>
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              <topic>Disability</topic>
              <topic>Pensions</topic>
              <topic>Banks and Financial Institutions</topic>
              <topic>Veterans</topic>
              <topic>Priority Payment</topic>
              <topic>Appropriations</topic>
              <topic>Government Property</topic>
              <topic>Bankruptcy Law</topic>
              <topic>People with Disabilities</topic>
              <topic>Guardians</topic>
              <topic>Priority of Federal Fiscal Claims: Over Those of the States or Private Entities</topic>
              <topic>Federal Taxation</topic>
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                   <topic>War Risk Insurance</topic>
                                        
                   <topic>Embezzlement</topic>
                                        
                   <topic>Bankruptcy</topic>
                                        
                   <topic>Agency</topic>
                                        
                   <topic>Disability</topic>
                                        
                   <topic>Pensions</topic>
                                        
                   <topic>Banks and Financial Institutions</topic>
                                        
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                   <topic>Priority Payment</topic>
                                        
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                   <topic>Guardians</topic>
                                    
            </subject>
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                   <topic>Priority of Federal Fiscal Claims: Over Those of the States or Private Entities</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1932-168-01</docketId>
              <petitioner>Veteran</petitioner>
              <respondent>Bank, savings and loan, credit union, investment company</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction state="Kentucky">State Agency</adminAction>
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              <caseSource state="Kentucky">State Supreme Court</caseSource>
              <certReason>State court conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
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              <authorityDecision>Statutory construction</authorityDecision>
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                   <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>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>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Porter v. Commissioner, 288 U.S. 436 (1933)</title>
              <partNumber>288 U.S. 436</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-436</identifier>
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         <subject>
              <topic>Wills, Trusts, and Estates Law</topic>
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              <topic>Due Process</topic>
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              <topic>Transfer and Inheritance Tax</topic>
              <topic>Interest</topic>
              <topic>Gross Estate</topic>
              <topic>Valuation</topic>
              <topic>Title Assurance</topic>
              <topic>Title Transfers</topic>
              <topic>Property</topic>
              <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
              <topic>Federal Taxation</topic>
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              <courtTerm>1932</courtTerm>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Wills, Trusts, and Estates Law</topic>
                                        
                   <topic>Revocation</topic>
                                        
                   <topic>Due Process</topic>
                                        
                   <topic>Deeds of Trust</topic>
                                        
                   <topic>Gifts and Services</topic>
                                        
                   <topic>Transfer and Inheritance Tax</topic>
                                        
                   <topic>Interest</topic>
                                        
                   <topic>Gross Estate</topic>
                                        
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                   <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1932-122-01</docketId>
              <petitioner>Taxpayer or executor of taxpayer&apos;s estate, federal only</petitioner>
              <respondent>Internal Revenue Service, Collector, Commissioner, or District Director of</respondent>
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              <dateArgument>1933-02-09</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</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>Pierce Butler</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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         <titleInfo>
              <title>Vancouver S. S. Co. v. Rice, 288 U.S. 445 (1933)</title>
              <partNumber>288 U.S. 445</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-445</identifier>
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         <subject>
              <topic>Negligence</topic>
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              <topic>Navigable Waters</topic>
              <topic>In Rem</topic>
              <topic>Ships and Boats</topic>
              <topic>Locus in Quo</topic>
              <topic>Worker&apos;s Compensation</topic>
              <topic>Stevedores</topic>
              <topic>Oregon</topic>
              <topic>Wrongful Death</topic>
              <topic>Maritime and Admiralty Law</topic>
              <topic>Longshore and Harbor Workers&apos; Compensation Act (L.H.W.C.A.)</topic>
              <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
              <topic>Economic Activity</topic>
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                   <topic>Negligence</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
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                   <topic>Wrongful Death</topic>
                                        
                   <topic>Maritime and Admiralty Law</topic>
                                        
                   <topic>Longshore and Harbor Workers&apos; Compensation Act (L.H.W.C.A.)</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>1932-139-01</docketId>
              <petitioner>Water transportation, stevedore</petitioner>
              <respondent>Employee, or job applicant, including beneficiaries of</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Oregon U.S. District Court</caseOrigin>
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              <dateArgument>1933-02-09</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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                   <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>Baltimore &amp; Ohio R. Co. v. Brady, 288 U.S. 448 (1933)</title>
              <partNumber>288 U.S. 448</partNumber>
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              <topic>Remittitur</topic>
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              <topic>Interstate Commerce</topic>
              <topic>Coal Cars</topic>
              <topic>Final Judgments</topic>
              <topic>Remedies</topic>
              <topic>Transportation Costs</topic>
              <topic>Action at Law</topic>
              <topic>Common Carriers</topic>
              <topic>Shipping</topic>
              <topic>Mineral Resources and Mines</topic>
              <topic>Waiver</topic>
              <topic>Election of Remedies: Legal Remedies Available to Injured Persons or Things</topic>
              <topic>Economic Activity</topic>
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                   <topic>Remittitur</topic>
                                        
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                   <topic>Discrimination</topic>
                                        
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                   <topic>Mineral Resources and Mines</topic>
                                        
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            </subject>
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                   <topic>Election of Remedies: Legal Remedies Available to Injured Persons or Things</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1932-154-01</docketId>
              <petitioner>Railroad</petitioner>
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              <jurisdiction>Cert</jurisdiction>
              <adminAction>Interstate Commerce Commission</adminAction>
              <caseOrigin>West Virginia Northern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Fourth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-02-14</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>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Pierce Butler</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>U. S. v. Dakota-Montana Oil Co., 288 U.S. 459 (1933)</title>
              <partNumber>288 U.S. 459</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-288/USREPORTS-288-459</identifier>
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              <topic>Development</topic>
              <topic>Oil and Gas</topic>
              <topic>Capitalized Costs</topic>
              <topic>Allowances</topic>
              <topic>Tax Returns</topic>
              <topic>Tax Law</topic>
              <topic>Depletion or Depreciation</topic>
              <topic>Income Tax</topic>
              <topic>Drilling</topic>
              <topic>Income Tax Deductions</topic>
              <topic>Administrative Construction</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
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              <courtTerm>1932</courtTerm>
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                   <topic>Development</topic>
                                        
                   <topic>Oil and Gas</topic>
                                        
                   <topic>Capitalized Costs</topic>
                                        
                   <topic>Allowances</topic>
                                        
                   <topic>Tax Returns</topic>
                                        
                   <topic>Tax Law</topic>
                                        
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                   <topic>Income Tax Deductions</topic>
                                        
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                   <topic>Administrative Law and Regulatory Procedure</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>1932-123-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Oil company, or natural gas producer</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>U.S. Court of Claims, Court of Federal Claims</caseOrigin>
              <caseSource>U.S. Court of Claims, Court of Federal Claims</caseSource>
              <certReason>Federal court conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-02-08</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
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              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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              <topic>Drilling</topic>
              <topic>Depletion Allowance</topic>
              <topic>United States V. Dakota-Montana Oil CO</topic>
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            </subject>
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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>Central Transf. Co. v. Term. R. R., 288 U.S. 469 (1933)</title>
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              <topic>Off Track Stations</topic>
              <topic>Common Carriers</topic>
              <topic>Sherman Antitrust Act of 1890</topic>
              <topic>Clayton Antitrust Act of 1914</topic>
              <topic>Savings</topic>
              <topic>Tariffs</topic>
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              <docketId>1932-155-01</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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              <title>Puerto Rico v. Russell &amp; Co., 288 U.S. 476 (1933)</title>
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              <topic>Removal</topic>
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              <topic>Sociedad En Comandita</topic>
              <topic>Civil Procedure</topic>
              <topic>Limited Partnership</topic>
              <topic>Nonresidents</topic>
              <topic>Corporations Law</topic>
              <topic>Corporations and Associations</topic>
              <topic>Natural Resources - Environmental Protection (Cf. National Supremacy: Natural Resources, National Supremacy: Pollution)</topic>
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                   <writer>Harlan Fiske Stone</writer>
                                        
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                   <majority>9</majority>
                                        
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              <title>Munroe, Receiver, v. Raphael, 288 U.S. 485 (1933)</title>
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              <topic>Civil Actions</topic>
              <topic>Creditors</topic>
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              <topic>Private Action</topic>
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              <docketId>1932-169-01</docketId>
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              <disposition>Reversed</disposition>
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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>U. S. v. Northern Pacific Ry., 288 U.S. 490 (1933)</title>
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              <topic>Interstate Commerce Commission (I.C.C.)</topic>
              <topic>Great Depression</topic>
              <topic>Rate-Fixing</topic>
              <topic>Consolidate Proceedings</topic>
              <topic>Transportation Costs</topic>
              <topic>Tariffs</topic>
              <topic>Judicial Review of Administrative Agency&apos;s or Administrative Official&apos;s Actions and Procedures</topic>
              <topic>Judicial Power</topic>
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                   <topic>Judicial Review of Administrative Agency&apos;s or Administrative Official&apos;s Actions and Procedures</topic>
                                        
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              <docketId>1932-156-01</docketId>
              <petitioner>Interstate Commerce Commission</petitioner>
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                   <type>No Legal Provision</type>
                                        
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                   <writer>Owen Josephus Roberts</writer>
                                        
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                   <majority>9</majority>
                                        
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              <topic>Income Tax</topic>
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              <docketId>1932-127-01</docketId>
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                   <writer>Owen Josephus Roberts</writer>
                                        
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              <topic>Tax Exemptions</topic>
              <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>Owen Josephus Roberts</writer>
                                        
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                   <majority>9</majority>
                                        
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              <docketId>1932-128-01</docketId>
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                   <writer>Owen Josephus Roberts</writer>
                                        
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                   <majority>6</majority>
                                        
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