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              <title>Wolfle v. United States, 291 U.S. 7 (1934)</title>
              <partNumber>291 U.S. 7</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-7</identifier>
         <identifier type="preferred citation">291 U.S. 7 (1934)</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfe10</identifier>
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         <subject>
              <topic>Spousal Privilege</topic>
              <topic>Trials and Court Proceedings</topic>
              <topic>Evidence</topic>
              <topic>Witnesses</topic>
              <topic>Testimony</topic>
              <topic>Third Party</topic>
              <topic>Privileged Communications</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, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Wolfle v. United States, 291 U.S. 7 (1934);291 U.S. 7</searchTitle>
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              <reportNumber>7</reportNumber>
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              <decisionDate>1934-01-08</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 7</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Spousal Privilege</topic>
                                        
                   <topic>Trials and Court Proceedings</topic>
                                        
                   <topic>Evidence</topic>
                                        
                   <topic>Witnesses</topic>
                                        
                   <topic>Testimony</topic>
                                        
                   <topic>Third Party</topic>
                                        
                   <topic>Privileged Communications</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>1933-064-01</docketId>
              <petitioner>Person convicted of crime</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Washington Western U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Ninth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-12</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>Harlan Fiske Stone</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Federal Compress &amp;(and) Warehouse Co. et al. v. McLean, Sheriff, et al., 291 U.S. 17 (1934)</title>
              <partNumber>291 U.S. 17</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-17</identifier>
         <identifier type="preferred citation">291 U.S. 17 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 17</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfdeb</identifier>
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         <subject>
              <topic>Interstate Commerce</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Constitutional Law</topic>
              <topic>State and Local Taxation</topic>
              <topic>Cotton</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, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Federal Compress &amp;(and) Warehouse Co. et al. v. McLean, Sheriff, et al., 291 U.S. 17 (1934);291 U.S. 17</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-17</accessId>
              <reportNumber>17</reportNumber>
              <sequenceNumber>9</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-01-08</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 17</usCitation>
              <fullCitation>291 U.S. 17 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Interstate Commerce</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Constitutional Law</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
                   <topic>Cotton</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>1933-065-01</docketId>
              <petitioner state="Mississippi">State or local governmental taxpayer, or executor of the estate of</petitioner>
              <respondent state="Mississippi">Governmental employee or job applicant</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Mississippi">State Agency</adminAction>
              <caseOrigin state="Mississippi">State Trial Court</caseOrigin>
              <caseSource state="Mississippi">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-11</dateArgument>
              <authorityDecision>Judicial review (state level)</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>Harlan Fiske Stone</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-291/USREPORTS-291-17</url>
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         <titleInfo>
              <title>City Bank Co. v. Schnader, 291 U.S. 24 (1934)</title>
              <partNumber>291 U.S. 24</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-24</identifier>
         <identifier type="preferred citation">291 U.S. 24 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 24</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfdf9</identifier>
        </relatedItem>
         <subject>
              <topic>Tax Law</topic>
              <topic>Tax Appraisal</topic>
              <topic>Legal Remedies</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Transfer and Inheritance Tax</topic>
              <topic>State and Local Taxation</topic>
              <topic>Comity Primarily Removal Cases, Civil Procedure (Cf. Comity, Criminal and First Amendment), Deference to Foreign Judicial Tribunals</topic>
              <topic>Judicial Power</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;City Bank Co. v. Schnader, 291 U.S. 24 (1934);291 U.S. 24</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-24</accessId>
              <reportNumber>24</reportNumber>
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              <pagePosition>1</pagePosition>
              <decisionDate>1934-01-08</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 24</usCitation>
              <fullCitation>291 U.S. 24 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Tax Appraisal</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Transfer and Inheritance Tax</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Comity Primarily Removal Cases, Civil Procedure (Cf. Comity, Criminal and First Amendment), Deference to Foreign Judicial Tribunals</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1933-066-01</docketId>
              <petitioner>Agent, fiduciary, trustee, or executor</petitioner>
              <respondent state="Pennsylvania">Governmental official, or an official of an agency established under an interstate compact</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Pennsylvania">State Agency</adminAction>
              <caseOrigin>Pennsylvania Eastern U.S. District Court</caseOrigin>
              <caseSource>Pennsylvania Eastern U.S. District Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-11-09</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>Owen Josephus Roberts</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-291/USREPORTS-291-24</url>
              <url access="raw object" displayLabel="PDF rendition">https://www.govinfo.gov/content/pkg/USREPORTS-291/pdf/USREPORTS-291-24.pdf</url>
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    </relatedItem>
    <relatedItem type="constituent" ID="id-USREPORTS-291-35" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-291/USREPORTS-291-35/mods.xml">
         <titleInfo>
              <title>Freuler v. Helvering, 291 U.S. 35 (1934)</title>
              <partNumber>291 U.S. 35</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-35</identifier>
         <identifier type="preferred citation">291 U.S. 35 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 35</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfdb1</identifier>
        </relatedItem>
         <subject>
              <topic>Income Tax</topic>
              <topic>Tax Exemptions</topic>
              <topic>Fiduciary Income Tax</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Transfer and Inheritance Tax</topic>
              <topic>Wills, Trusts, and Estates Law</topic>
              <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
              <topic>Federal Taxation</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Freuler v. Helvering, 291 U.S. 35 (1934);291 U.S. 35</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-35</accessId>
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              <decisionDate>1934-01-08</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 35</usCitation>
              <fullCitation>291 U.S. 35 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Income Tax</topic>
                                        
                   <topic>Tax Exemptions</topic>
                                        
                   <topic>Fiduciary Income Tax</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Transfer and Inheritance Tax</topic>
                                        
                   <topic>Wills, Trusts, and Estates Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1933-067-01</docketId>
              <petitioner>Taxpayer or executor of taxpayer&apos;s estate, federal only</petitioner>
              <respondent>Internal Revenue Service, Collector, Commissioner, or District Director of</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>U.S. Court of Appeals, Ninth Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Ninth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-08</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>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>6</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
        </extension>
         <location>
              <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-35</url>
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    <relatedItem type="constituent" ID="id-USREPORTS-291-53" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-291/USREPORTS-291-53/mods.xml">
         <titleInfo>
              <title>Whitcomb v. Helvering, 291 U.S. 53 (1934)</title>
              <partNumber>291 U.S. 53</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-53</identifier>
         <identifier type="preferred citation">291 U.S. 53 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 53</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfe01</identifier>
        </relatedItem>
         <subject>
              <topic>Wills, Trusts, and Estates Law</topic>
              <topic>Freuler V. Helvering</topic>
              <topic>Harvard College</topic>
              <topic>Transfer and Inheritance Tax</topic>
              <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
              <topic>Federal Taxation</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Whitcomb v. Helvering, 291 U.S. 53 (1934);291 U.S. 53</searchTitle>
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              <decisionDate>1934-01-08</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 53</usCitation>
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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>Freuler V. Helvering</topic>
                                        
                   <topic>Harvard College</topic>
                                        
                   <topic>Transfer and Inheritance Tax</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1933-068-01</docketId>
              <petitioner>Heir, or beneficiary, or person so claiming to be</petitioner>
              <respondent>Internal Revenue Service, Collector, Commissioner, or District Director of</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>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)</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>
              <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>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>6</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
        </extension>
         <location>
              <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-53</url>
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         <titleInfo>
              <title>Stearns Co. v. United States, 291 U.S. 54 (1934)</title>
              <partNumber>291 U.S. 54</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-54</identifier>
         <identifier type="preferred citation">291 U.S. 54 (1934)</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfdfc</identifier>
        </relatedItem>
         <subject>
              <topic>Income Tax</topic>
              <topic>Tax Refunds</topic>
              <topic>Overassessments</topic>
              <topic>Tax Credits</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
              <topic>Federal Taxation</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Stearns Co. v. United States, 291 U.S. 54 (1934);291 U.S. 54</searchTitle>
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              <decisionDate>1934-01-08</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 54</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Income Tax</topic>
                                        
                   <topic>Tax Refunds</topic>
                                        
                   <topic>Overassessments</topic>
                                        
                   <topic>Tax Credits</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1933-069-01</docketId>
              <petitioner>Taxpayer or executor of taxpayer&apos;s estate, federal only</petitioner>
              <respondent>United States</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>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-05</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>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Fed. Trade Comm&apos;n v. Algoma Co., 291 U.S. 67 (1934)</title>
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              <partName>Case</partName>
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         <subject>
              <topic>Unfair Competition</topic>
              <topic>Consumer Protection</topic>
              <topic>White Pine</topic>
              <topic>Marketing and Advertising</topic>
              <topic>Trade Names</topic>
              <topic>Business Ethics</topic>
              <topic>Commercial Law</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>Unfair Competition</topic>
                                        
                   <topic>Consumer Protection</topic>
                                        
                   <topic>White Pine</topic>
                                        
                   <topic>Marketing and Advertising</topic>
                                        
                   <topic>Trade Names</topic>
                                        
                   <topic>Business Ethics</topic>
                                        
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                   <topic>Judicial Review of Administrative Agency&apos;s or Administrative Official&apos;s Actions and Procedures</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1933-070-01</docketId>
              <petitioner>Federal Trade Commission</petitioner>
              <respondent>Forest products, lumber, or logging company</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Federal Trade Commission</adminAction>
              <caseOrigin>U.S. Court of Appeals, Ninth Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Ninth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-14</dateArgument>
              <authorityDecision>Interpretation of administrative regulation or rule, or executive order</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>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>Morrison v. California, 291 U.S. 82 (1934)</title>
              <partNumber>291 U.S. 82</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-82</identifier>
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         <subject>
              <topic>Racial and Ethnic Relations</topic>
              <topic>Citizenship and Nationality</topic>
              <topic>Agricultural Practices</topic>
              <topic>Ownership of Property</topic>
              <topic>Alien Land Law</topic>
              <topic>Immigration Law</topic>
              <topic>Statutory Construction of Criminal Laws: Conspiracy (Cf. Subconstitutional Fair Procedure: Conspiracy)</topic>
              <topic>Criminal Procedure</topic>
        </subject>
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              <courtTerm>1933</courtTerm>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Racial and Ethnic Relations</topic>
                                        
                   <topic>Citizenship and Nationality</topic>
                                        
                   <topic>Agricultural Practices</topic>
                                        
                   <topic>Ownership of Property</topic>
                                        
                   <topic>Alien Land Law</topic>
                                        
                   <topic>Immigration Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Statutory Construction of Criminal Laws: Conspiracy (Cf. Subconstitutional Fair Procedure: Conspiracy)</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
            </subject>
              <docketId>1933-071-01</docketId>
              <petitioner>Person convicted of crime</petitioner>
              <respondent state="California">State</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <caseOrigin state="California">State Trial Court</caseOrigin>
              <caseSource state="California">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-12</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>State or territorial law, reg, or const provision unconstitutional</unconstitutionality>
              <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>
        </extension>
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         <titleInfo>
              <title>Snyder v. Massachusetts, 291 U.S. 97 (1934)</title>
              <partNumber>291 U.S. 97</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-97</identifier>
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         <subject>
              <topic>Homicide</topic>
              <topic>Due Process</topic>
              <topic>Evidence</topic>
              <topic>Criminal Law and Procedure</topic>
              <topic>Confrontation Clause</topic>
              <topic>Presence of the Defendant</topic>
              <topic>Due Process: Miscellaneous (Cf. Loyalty Oath), the Residual Code</topic>
              <topic>Due Process</topic>
        </subject>
         <extension>
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              <courtTerm>1933</courtTerm>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Homicide</topic>
                                        
                   <topic>Due Process</topic>
                                        
                   <topic>Evidence</topic>
                                        
                   <topic>Criminal Law and Procedure</topic>
                                        
                   <topic>Confrontation Clause</topic>
                                        
                   <topic>Presence of the Defendant</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Due Process: Miscellaneous (Cf. Loyalty Oath), the Residual Code</topic>
                                        
                   <topic>Due Process</topic>
                                    
            </subject>
              <docketId>1933-072-01</docketId>
              <petitioner>Person convicted of crime</petitioner>
              <respondent state="Massachusetts">State</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Massachusetts">State Trial Court</caseOrigin>
              <caseSource state="Massachusetts">State Trial Court</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-11-07</dateArgument>
              <authorityDecision>Interpretation of administrative regulation or rule, or executive order</authorityDecision>
              <law>
                                        
                   <type>Constitutional Amendment</type>
                                        
                   <legalProvisions>Fourteenth Amendment (due process)</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>5</majority>
                                        
                   <minority>4</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Pigeon River Co. v. Cox Co., 291 U.S. 138 (1934)</title>
              <partNumber>291 U.S. 138</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-138</identifier>
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         <subject>
              <topic>North America</topic>
              <topic>International Law</topic>
              <topic>Canada</topic>
              <topic>Tolls</topic>
              <topic>Boundaries</topic>
              <topic>Rivers and Waterways</topic>
              <topic>Legal Remedies</topic>
              <topic>Treaties and International Agreements</topic>
              <topic>Webster Ashburton Treaty of 1842</topic>
              <topic>State or Local Government Tax</topic>
              <topic>Economic Activity</topic>
        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Pigeon River Co. v. Cox Co., 291 U.S. 138 (1934);291 U.S. 138</searchTitle>
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                   <topic>North America</topic>
                                        
                   <topic>International Law</topic>
                                        
                   <topic>Canada</topic>
                                        
                   <topic>Tolls</topic>
                                        
                   <topic>Boundaries</topic>
                                        
                   <topic>Rivers and Waterways</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>Treaties and International Agreements</topic>
                                        
                   <topic>Webster Ashburton Treaty of 1842</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>1933-073-01</docketId>
              <petitioner>Business, corporation</petitioner>
              <respondent>Foreign (non-American) nongovernmental entity</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <caseOrigin>Minnesota U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Eighth Circuit</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-06</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Other</type>
                                        
                   <legalProvisions>Treaty</legalProvisions>
                                    
            </law>
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              <disposition>Reversed and remanded</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Helvering v. Canfield, 291 U.S. 163 (1934)</title>
              <partNumber>291 U.S. 163</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-163</identifier>
         <identifier type="preferred citation">291 U.S. 163 (1934)</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfdfe</identifier>
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         <subject>
              <topic>Corporate Tax Exemptions</topic>
              <topic>Corporate Income Tax</topic>
              <topic>Dividends</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Profits</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Helvering v. Canfield, 291 U.S. 163 (1934);291 U.S. 163</searchTitle>
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              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 163</usCitation>
              <fullCitation>291 U.S. 163 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Corporate Tax Exemptions</topic>
                                        
                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Dividends</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</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>1933-074-01</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, Seventh Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-13</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <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>
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         <titleInfo>
              <title>Williams v. Union Central Co., 291 U.S. 170 (1934)</title>
              <partNumber>291 U.S. 170</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-170</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfe12</identifier>
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         <subject>
              <topic>Dividends</topic>
              <topic>Heirs</topic>
              <topic>Insurance Law</topic>
              <topic>Premiums</topic>
              <topic>Life Insurance</topic>
              <topic>Paid-up Addition</topic>
              <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
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              <decisionDate>1934-01-15</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 170</usCitation>
              <fullCitation>291 U.S. 170 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Dividends</topic>
                                        
                   <topic>Heirs</topic>
                                        
                   <topic>Insurance Law</topic>
                                        
                   <topic>Premiums</topic>
                                        
                   <topic>Life Insurance</topic>
                                        
                   <topic>Paid-up Addition</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>1933-075-01</docketId>
              <petitioner>Heir, or beneficiary, or person so claiming to be</petitioner>
              <respondent>Insurance company, or surety</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Texas Northern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Fifth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-14</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>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>Helvering v. Falk, 291 U.S. 183 (1934)</title>
              <partNumber>291 U.S. 183</partNumber>
              <partName>Case</partName>
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         <subject>
              <topic>Revenue Act of 1921</topic>
              <topic>Iron Ore Mines</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Mineral Resources and Mines</topic>
              <topic>Royalties</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, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Helvering v. Falk, 291 U.S. 183 (1934);291 U.S. 183</searchTitle>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Revenue Act of 1921</topic>
                                        
                   <topic>Iron Ore Mines</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Mineral Resources and Mines</topic>
                                        
                   <topic>Royalties</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>1933-155-01</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>
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              <caseOrigin>U.S. Court of Appeals, Seventh Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-11</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>
              <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>6</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Reynolds v. Cooper, 291 U.S. 192 (1934)</title>
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              <partName>Case</partName>
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         <subject>
              <topic>Falk</topic>
              <topic>Oil and Gas</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Tax Exemptions</topic>
              <topic>Energy Revenues and Royalties</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
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              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 192</usCitation>
              <fullCitation>291 U.S. 192 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Falk</topic>
                                        
                   <topic>Oil and Gas</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Tax Exemptions</topic>
                                        
                   <topic>Energy Revenues and Royalties</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>1933-156-01</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>Wyoming U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Tenth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-11</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</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>James Clark McReynolds</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Brown v. Helvering, 291 U.S. 193 (1934)</title>
              <partNumber>291 U.S. 193</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-193</identifier>
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         <subject>
              <topic>Tax Deductions</topic>
              <topic>Insurance Premiums</topic>
              <topic>Commissions</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Insurance</topic>
              <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
              <topic>Federal Taxation</topic>
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         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Brown v. Helvering, 291 U.S. 193 (1934);291 U.S. 193</searchTitle>
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              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 193</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Tax Deductions</topic>
                                        
                   <topic>Insurance Premiums</topic>
                                        
                   <topic>Commissions</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Insurance</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1933-076-01</docketId>
              <petitioner>Taxpayer or executor of taxpayer&apos;s estate, federal only</petitioner>
              <respondent>Internal Revenue Service, Collector, Commissioner, or District Director of</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>U.S. Court of Appeals, Ninth Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Ninth Circuit</caseSource>
              <certReason>Federal court conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-13</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>Louis Dembitz Brandeis</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Moore v. C. &amp; O. R.Y. Co., 291 U.S. 205 (1934)</title>
              <partNumber>291 U.S. 205</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-205</identifier>
         <identifier type="preferred citation">291 U.S. 205 (1934)</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfde6</identifier>
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         <subject>
              <topic>Remedies</topic>
              <topic>Legal Remedies</topic>
              <topic>Railroads</topic>
              <topic>Interstate Commerce</topic>
              <topic>Safety Appliance Act</topic>
              <topic>Contributory Negligence</topic>
              <topic>Federal Employers&apos; Liability Act</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, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Moore v. C. &amp; O. R.Y. Co., 291 U.S. 205 (1934);291 U.S. 205</searchTitle>
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              <decisionDate>1934-02-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 205</usCitation>
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                   <topic>Remedies</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>Railroads</topic>
                                        
                   <topic>Interstate Commerce</topic>
                                        
                   <topic>Safety Appliance Act</topic>
                                        
                   <topic>Contributory Negligence</topic>
                                        
                   <topic>Federal Employers&apos; Liability Act</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>1933-077-01</docketId>
              <petitioner>Employee, or job applicant, including beneficiaries of</petitioner>
              <respondent>Railroad</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Interstate Commerce Commission</adminAction>
              <caseOrigin>Indiana Northern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-10</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>
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         <titleInfo>
              <title>United States v. Chambers, 291 U.S. 217 (1934)</title>
              <partNumber>291 U.S. 217</partNumber>
              <partName>Case</partName>
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         <subject>
              <topic>Criminal Procedure</topic>
              <topic>National Prohibition Act</topic>
              <topic>Prohibition</topic>
              <topic>Twenty-First Amendment</topic>
              <topic>Alcoholic Beverages</topic>
              <topic>Constitutional Law</topic>
              <topic>Eighteenth Amendment</topic>
              <topic>Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol</topic>
              <topic>Criminal Procedure</topic>
        </subject>
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              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 217</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Criminal Procedure</topic>
                                        
                   <topic>National Prohibition Act</topic>
                                        
                   <topic>Prohibition</topic>
                                        
                   <topic>Twenty-First Amendment</topic>
                                        
                   <topic>Alcoholic Beverages</topic>
                                        
                   <topic>Constitutional Law</topic>
                                        
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            </subject>
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                   <topic>Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
            </subject>
              <docketId>1933-078-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Person accused, indicted, or suspected of crime</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <caseOrigin>North Carolina Middle U.S. District Court</caseOrigin>
              <caseSource>North Carolina Middle U.S. District Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-01-16</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>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>Clark&apos;s Ferry Co. v. Comm&apos;n, 291 U.S. 227 (1934)</title>
              <partNumber>291 U.S. 227</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-227</identifier>
         <identifier type="preferred citation">291 U.S. 227 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 227</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfe0c</identifier>
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         <subject>
              <topic>Contracts Law</topic>
              <topic>Depreciation of Value</topic>
              <topic>Public Contracts and Procurement</topic>
              <topic>Tolls</topic>
              <topic>Competitive Bidding</topic>
              <topic>Bridges and Tunnels</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, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Clark&apos;s Ferry Co. v. Comm&apos;n, 291 U.S. 227 (1934);291 U.S. 227</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-227</accessId>
              <reportNumber>227</reportNumber>
              <sequenceNumber>25</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-02-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 227</usCitation>
              <fullCitation>291 U.S. 227 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Contracts Law</topic>
                                        
                   <topic>Depreciation of Value</topic>
                                        
                   <topic>Public Contracts and Procurement</topic>
                                        
                   <topic>Tolls</topic>
                                        
                   <topic>Competitive Bidding</topic>
                                        
                   <topic>Bridges and Tunnels</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>1933-079-01</docketId>
              <petitioner>Business, corporation</petitioner>
              <respondent state="Pennsylvania">State commission, board, committee, or authority</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Pennsylvania">State Agency</adminAction>
              <caseOrigin state="Pennsylvania">State Appellate Court</caseOrigin>
              <caseSource state="Pennsylvania">State Appellate Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-01-18</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>
         <location>
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    <relatedItem type="constituent" ID="id-USREPORTS-291-242" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-291/USREPORTS-291-242/mods.xml">
         <titleInfo>
              <title>Standard Oil Co. v. California, 291 U.S. 242 (1934)</title>
              <partNumber>291 U.S. 242</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-242</identifier>
         <identifier type="preferred citation">291 U.S. 242 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 242</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfe08</identifier>
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         <subject>
              <topic>Oil and Gas</topic>
              <topic>Excise Taxes</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Military Procurement</topic>
              <topic>State and Local Taxation</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, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Standard Oil Co. v. California, 291 U.S. 242 (1934);291 U.S. 242</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-242</accessId>
              <reportNumber>242</reportNumber>
              <sequenceNumber>26</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-02-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 242</usCitation>
              <fullCitation>291 U.S. 242 (1934)</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>Excise Taxes</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Military Procurement</topic>
                                        
                   <topic>State and Local Taxation</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>1933-080-01</docketId>
              <petitioner>Oil company, or natural gas producer</petitioner>
              <respondent state="California">State</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction>No Admin Action</adminAction>
              <caseOrigin state="California">State Trial Court</caseOrigin>
              <caseSource state="California">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-01-12</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 and remanded</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>James Clark McReynolds</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-291/USREPORTS-291-242</url>
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    <relatedItem type="constituent" ID="id-USREPORTS-291-245" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-291/USREPORTS-291-245/mods.xml">
         <titleInfo>
              <title>Texas &amp; Pacific R.Y. v. Pottorff, 291 U.S. 245 (1934)</title>
              <partNumber>291 U.S. 245</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-245</identifier>
         <identifier type="preferred citation">291 U.S. 245 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 245</identifier>
         <relatedItem type="otherFormat" xlink:href="https://www.govinfo.gov/content/pkg/USREPORTS-291/pdf/USREPORTS-291-245.pdf">
              <identifier type="FDsys Unique ID">D09002ee1d4cbfdf6</identifier>
        </relatedItem>
         <subject>
              <topic>Public Banking Practices</topic>
              <topic>Pledged Assets</topic>
              <topic>National Banks</topic>
              <topic>National Banking Act</topic>
              <topic>Bankruptcy Law</topic>
              <topic>Banks and Financial Institutions</topic>
              <topic>Private Deposits</topic>
              <topic>Debtors&apos; Rights</topic>
              <topic>Civil Rights</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Texas &amp; Pacific R.Y. v. Pottorff, 291 U.S. 245 (1934);291 U.S. 245</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-245</accessId>
              <reportNumber>245</reportNumber>
              <sequenceNumber>27</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-02-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 245</usCitation>
              <fullCitation>291 U.S. 245 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Public Banking Practices</topic>
                                        
                   <topic>Pledged Assets</topic>
                                        
                   <topic>National Banks</topic>
                                        
                   <topic>National Banking Act</topic>
                                        
                   <topic>Bankruptcy Law</topic>
                                        
                   <topic>Banks and Financial Institutions</topic>
                                        
                   <topic>Private Deposits</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Debtors&apos; Rights</topic>
                                        
                   <topic>Civil Rights</topic>
                                    
            </subject>
              <docketId>1933-142-01</docketId>
              <petitioner>Railroad</petitioner>
              <respondent>Bank, savings and loan, credit union, investment company</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Texas Western 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>1933-12-07</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </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>Louis Dembitz Brandeis</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-291/USREPORTS-291-245</url>
              <url access="raw object" displayLabel="PDF rendition">https://www.govinfo.gov/content/pkg/USREPORTS-291/pdf/USREPORTS-291-245.pdf</url>
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    </relatedItem>
    <relatedItem type="constituent" ID="id-USREPORTS-291-262" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-291/USREPORTS-291-262/mods.xml">
         <titleInfo>
              <title>Marion v. Sneeden, 291 U.S. 262 (1934)</title>
              <partNumber>291 U.S. 262</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-262</identifier>
         <identifier type="preferred citation">291 U.S. 262 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 262</identifier>
         <relatedItem type="otherFormat" xlink:href="https://www.govinfo.gov/content/pkg/USREPORTS-291/pdf/USREPORTS-291-262.pdf">
              <identifier type="FDsys Unique ID">D09002ee1d4cbfdfa</identifier>
        </relatedItem>
         <subject>
              <topic>Public Banking Practices</topic>
              <topic>Act of June 25</topic>
              <topic>Pledged Assets</topic>
              <topic>National Banks</topic>
              <topic>National Banking Act</topic>
              <topic>Illinois</topic>
              <topic>Banks and Financial Institutions</topic>
              <topic>Bankruptcy Law</topic>
              <topic>Debtors&apos; Rights</topic>
              <topic>Civil Rights</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Marion v. Sneeden, 291 U.S. 262 (1934);291 U.S. 262</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-262</accessId>
              <reportNumber>262</reportNumber>
              <sequenceNumber>28</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-02-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 262</usCitation>
              <fullCitation>291 U.S. 262 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Public Banking Practices</topic>
                                        
                   <topic>Act of June 25</topic>
                                        
                   <topic>Pledged Assets</topic>
                                        
                   <topic>National Banks</topic>
                                        
                   <topic>National Banking Act</topic>
                                        
                   <topic>Illinois</topic>
                                        
                   <topic>Banks and Financial Institutions</topic>
                                        
                   <topic>Bankruptcy Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Debtors&apos; Rights</topic>
                                        
                   <topic>Civil Rights</topic>
                                    
            </subject>
              <docketId>1933-143-01</docketId>
              <petitioner state="Illinois">City, town, township, village, or borough government or governmental unit</petitioner>
              <respondent>Bank, savings and loan, credit union, investment company</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction state="Illinois">State Agency</adminAction>
              <caseOrigin>Illinois Eastern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-07</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </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>Louis Dembitz Brandeis</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-291/USREPORTS-291-262</url>
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    </relatedItem>
    <relatedItem type="constituent" ID="id-USREPORTS-291-272" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-291/USREPORTS-291-272/mods.xml">
         <titleInfo>
              <title>U.S. v. Provident Trust Co., 291 U.S. 272 (1934)</title>
              <partNumber>291 U.S. 272</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-272</identifier>
         <identifier type="preferred citation">291 U.S. 272 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 272</identifier>
         <relatedItem type="otherFormat" xlink:href="https://www.govinfo.gov/content/pkg/USREPORTS-291/pdf/USREPORTS-291-272.pdf">
              <identifier type="FDsys Unique ID">D09002ee1d4cbfdb2</identifier>
        </relatedItem>
         <subject>
              <topic>Estate Tax</topic>
              <topic>Taxation</topic>
              <topic>Heirs</topic>
              <topic>Wills, Trusts, and Estates Law</topic>
              <topic>Inheritance and Succession</topic>
              <topic>Transfer and Inheritance Tax</topic>
              <topic>Tax Refunds</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;U.S. v. Provident Trust Co., 291 U.S. 272 (1934);291 U.S. 272</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-272</accessId>
              <reportNumber>272</reportNumber>
              <sequenceNumber>29</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-02-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 272</usCitation>
              <fullCitation>291 U.S. 272 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Estate Tax</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Heirs</topic>
                                        
                   <topic>Wills, Trusts, and Estates Law</topic>
                                        
                   <topic>Inheritance and Succession</topic>
                                        
                   <topic>Transfer and Inheritance Tax</topic>
                                        
                   <topic>Tax Refunds</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>1933-081-01</docketId>
              <petitioner>United States</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 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>1934-01-11</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>George Sutherland</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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              <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-272</url>
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         <titleInfo>
              <title>Alabama v. Arizona, 291 U.S. 286 (1934)</title>
              <partNumber>291 U.S. 286</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-286</identifier>
         <identifier type="preferred citation">291 U.S. 286 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 286</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfe06</identifier>
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         <subject>
              <topic>Commerce Clause</topic>
              <topic>State Regulations</topic>
              <topic>State and Local Government</topic>
              <topic>Convict Labor</topic>
              <topic>Labor</topic>
              <topic>Contracts Law</topic>
              <topic>Equity</topic>
              <topic>Contracts</topic>
              <topic>Original Jurisdiction</topic>
              <topic>Manufacturing</topic>
              <topic>Goods and Services</topic>
              <topic>Separation of Powers</topic>
              <topic>Non-Real Property Dispute Between States</topic>
              <topic>Interstate Relations</topic>
        </subject>
         <extension>
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              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-286</accessId>
              <reportNumber>286</reportNumber>
              <sequenceNumber>30</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-02-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 286</usCitation>
              <fullCitation>291 U.S. 286 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Commerce Clause</topic>
                                        
                   <topic>State Regulations</topic>
                                        
                   <topic>State and Local Government</topic>
                                        
                   <topic>Convict Labor</topic>
                                        
                   <topic>Labor</topic>
                                        
                   <topic>Contracts Law</topic>
                                        
                   <topic>Equity</topic>
                                        
                   <topic>Contracts</topic>
                                        
                   <topic>Original Jurisdiction</topic>
                                        
                   <topic>Manufacturing</topic>
                                        
                   <topic>Goods and Services</topic>
                                        
                   <topic>Separation of Powers</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Non-Real Property Dispute Between States</topic>
                                        
                   <topic>Interstate Relations</topic>
                                    
            </subject>
              <docketId>1933-082-01</docketId>
              <petitioner state="Alabama">State</petitioner>
              <respondent state="Arizona">State</respondent>
              <jurisdiction>Original</jurisdiction>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-01-09</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>Petition denied or appeal dismissed</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>
        </extension>
         <location>
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         <titleInfo>
              <title>Local 167 v. United States, 291 U.S. 293 (1934)</title>
              <partNumber>291 U.S. 293</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-293</identifier>
         <identifier type="preferred citation">291 U.S. 293 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 293</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfe11</identifier>
        </relatedItem>
         <subject>
              <topic>Poultry</topic>
              <topic>Competition and Antitrust</topic>
              <topic>Consumer Protection</topic>
              <topic>Sherman Antitrust Act of 1890</topic>
              <topic>Interstate Commerce</topic>
              <topic>Schochtim</topic>
              <topic>Antitrust Law</topic>
              <topic>Union Antitrust: Legality of Anticompetitive Union Activity</topic>
              <topic>Unions</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Local 167 v. United States, 291 U.S. 293 (1934);291 U.S. 293</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-293</accessId>
              <reportNumber>293</reportNumber>
              <sequenceNumber>31</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-02-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 293</usCitation>
              <fullCitation>291 U.S. 293 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Poultry</topic>
                                        
                   <topic>Competition and Antitrust</topic>
                                        
                   <topic>Consumer Protection</topic>
                                        
                   <topic>Sherman Antitrust Act of 1890</topic>
                                        
                   <topic>Interstate Commerce</topic>
                                        
                   <topic>Schochtim</topic>
                                        
                   <topic>Antitrust Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Union Antitrust: Legality of Anticompetitive Union Activity</topic>
                                        
                   <topic>Unions</topic>
                                    
            </subject>
              <docketId>1933-083-01</docketId>
              <petitioner>Union member</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <caseOrigin>New York Southern U.S. District Court</caseOrigin>
              <caseSource>New York Southern U.S. District Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-01-17</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Sherman</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Pierce Butler</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
         <location>
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         <titleInfo>
              <title>Pacific Tel. Co. v. Seattle, 291 U.S. 300 (1934)</title>
              <partNumber>291 U.S. 300</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-300</identifier>
         <identifier type="preferred citation">291 U.S. 300 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 300</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfded</identifier>
        </relatedItem>
         <subject>
              <topic>Vague Meaning</topic>
              <topic>Due Process</topic>
              <topic>Excise Taxes</topic>
              <topic>Telecommunications</topic>
              <topic>Tax Law</topic>
              <topic>Reasonably Defined</topic>
              <topic>State and Local Taxation</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, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Pacific Tel. Co. v. Seattle, 291 U.S. 300 (1934);291 U.S. 300</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-300</accessId>
              <reportNumber>300</reportNumber>
              <sequenceNumber>32</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-02-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 300</usCitation>
              <fullCitation>291 U.S. 300 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Vague Meaning</topic>
                                        
                   <topic>Due Process</topic>
                                        
                   <topic>Excise Taxes</topic>
                                        
                   <topic>Telecommunications</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Reasonably Defined</topic>
                                        
                   <topic>State and Local Taxation</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>1933-084-01</docketId>
              <petitioner>Telephone, telecommunications, or telegraph company</petitioner>
              <respondent state="Washington">City, town, township, village, or borough government or governmental unit</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Washington">State Agency</adminAction>
              <caseOrigin state="Washington">State Trial Court</caseOrigin>
              <caseSource state="Washington">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-01-15</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>Harlan Fiske Stone</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-291/USREPORTS-291-300</url>
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    </relatedItem>
    <relatedItem type="constituent" ID="id-USREPORTS-291-304" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-291/USREPORTS-291-304/mods.xml">
         <titleInfo>
              <title>Fed. Tr. Comm&apos;n v. Keppel &amp;(and) Bro, 291 U.S. 304 (1934)</title>
              <partNumber>291 U.S. 304</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-304</identifier>
         <identifier type="preferred citation">291 U.S. 304 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 304</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfdf8</identifier>
        </relatedItem>
         <subject>
              <topic>Competition and Antitrust</topic>
              <topic>Consumer Protection</topic>
              <topic>Penny Candy Trade</topic>
              <topic>Competitive Practices</topic>
              <topic>Business Ethics</topic>
              <topic>Gambling</topic>
              <topic>Commercial Law</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, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Fed. Tr. Comm&apos;n v. Keppel &amp;(and) Bro, 291 U.S. 304 (1934);291 U.S. 304</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-304</accessId>
              <reportNumber>304</reportNumber>
              <sequenceNumber>33</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-02-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 304</usCitation>
              <fullCitation>291 U.S. 304 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Competition and Antitrust</topic>
                                        
                   <topic>Consumer Protection</topic>
                                        
                   <topic>Penny Candy Trade</topic>
                                        
                   <topic>Competitive Practices</topic>
                                        
                   <topic>Business Ethics</topic>
                                        
                   <topic>Gambling</topic>
                                        
                   <topic>Commercial Law</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>1933-085-01</docketId>
              <petitioner>Federal Trade Commission</petitioner>
              <respondent>Manufacturer</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Federal Trade Commission</adminAction>
              <caseOrigin>U.S. Court of Appeals, Third Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Third Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-01-11</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>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
         <location>
              <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-304</url>
              <url access="raw object" displayLabel="PDF rendition">https://www.govinfo.gov/content/pkg/USREPORTS-291/pdf/USREPORTS-291-304.pdf</url>
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    </relatedItem>
    <relatedItem type="constituent" ID="id-USREPORTS-291-315" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-291/USREPORTS-291-315/mods.xml">
         <titleInfo>
              <title>Murray v. Gerrick &amp;(and) Co., 291 U.S. 315 (1934)</title>
              <partNumber>291 U.S. 315</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-315</identifier>
         <identifier type="preferred citation">291 U.S. 315 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 315</identifier>
         <relatedItem type="otherFormat" xlink:href="https://www.govinfo.gov/content/pkg/USREPORTS-291/pdf/USREPORTS-291-315.pdf">
              <identifier type="FDsys Unique ID">D09002ee1d4cbfe05</identifier>
        </relatedItem>
         <subject>
              <topic>Negligence</topic>
              <topic>Jurisdiction and Venue</topic>
              <topic>Act of Congress February 1</topic>
              <topic>Washington</topic>
              <topic>Labor and Employment Law</topic>
              <topic>Worker&apos;s Compensation</topic>
              <topic>Workmen&apos;s Compensation Act</topic>
              <topic>Legal Remedies</topic>
              <topic>Conflicts of Law</topic>
              <topic>Puget Sound Navy Yard</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, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Murray v. Gerrick &amp;(and) Co., 291 U.S. 315 (1934);291 U.S. 315</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-315</accessId>
              <reportNumber>315</reportNumber>
              <sequenceNumber>34</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-02-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 315</usCitation>
              <fullCitation>291 U.S. 315 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Negligence</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Act of Congress February 1</topic>
                                        
                   <topic>Washington</topic>
                                        
                   <topic>Labor and Employment Law</topic>
                                        
                   <topic>Worker&apos;s Compensation</topic>
                                        
                   <topic>Workmen&apos;s Compensation Act</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>Conflicts of Law</topic>
                                        
                   <topic>Puget Sound Navy Yard</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>1933-086-01</docketId>
              <petitioner>Employee, or job applicant, including beneficiaries of</petitioner>
              <respondent>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.</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Washington">State Trial Court</caseOrigin>
              <caseSource state="Washington">State Supreme Court</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-01-19</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>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>
        </extension>
         <location>
              <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-315</url>
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         <titleInfo>
              <title>Manhattan Prop. v. Irving Tr. Co., 291 U.S. 320 (1934)</title>
              <partNumber>291 U.S. 320</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-320</identifier>
         <identifier type="preferred citation">291 U.S. 320 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 320</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfe19</identifier>
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         <subject>
              <topic>Contracts</topic>
              <topic>Legal Remedies</topic>
              <topic>Bankruptcy Law</topic>
              <topic>Landlords and Tenants</topic>
              <topic>Debt</topic>
              <topic>Loss of Rent</topic>
              <topic>Bankruptcy</topic>
              <topic>Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims)</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Manhattan Prop. v. Irving Tr. Co., 291 U.S. 320 (1934);291 U.S. 320</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-320</accessId>
              <reportNumber>320</reportNumber>
              <sequenceNumber>35</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-02-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 320</usCitation>
              <fullCitation>291 U.S. 320 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Contracts</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>Bankruptcy Law</topic>
                                        
                   <topic>Landlords and Tenants</topic>
                                        
                   <topic>Debt</topic>
                                        
                   <topic>Loss of Rent</topic>
                                        
                   <topic>Bankruptcy</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1933-048-01</docketId>
              <petitioner>Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels</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>1933-12-10</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Bankruptcy Code, Bankruptcy Act or Rules, or Bankruptcy Reform Act of 1978</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>Owen Josephus Roberts</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-291/USREPORTS-291-320</url>
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    <relatedItem type="constituent" ID="id-USREPORTS-291-339" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-291/USREPORTS-291-339/mods.xml">
         <titleInfo>
              <title>Booth v. United States, 291 U.S. 339 (1934)</title>
              <partNumber>291 U.S. 339</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-339</identifier>
         <identifier type="preferred citation">291 U.S. 339 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 339</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfe13</identifier>
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         <subject>
              <topic>Judicial Powers</topic>
              <topic>Article III</topic>
              <topic>Judges</topic>
              <topic>Retirement</topic>
              <topic>Compensation of Judges</topic>
              <topic>Judicial Code</topic>
              <topic>U.S. Constitution</topic>
              <topic>Continuance in Office</topic>
              <topic>District Courts</topic>
              <topic>Constitutional Law</topic>
              <topic>Attorneys&apos; and Governmental Employees&apos; or Officials&apos; Fees or Compensation or Licenses</topic>
              <topic>Attorneys</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Booth v. United States, 291 U.S. 339 (1934);291 U.S. 339</searchTitle>
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              <reportNumber>339</reportNumber>
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              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 339</usCitation>
              <fullCitation>291 U.S. 339 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Judicial Powers</topic>
                                        
                   <topic>Article III</topic>
                                        
                   <topic>Judges</topic>
                                        
                   <topic>Retirement</topic>
                                        
                   <topic>Compensation of Judges</topic>
                                        
                   <topic>Judicial Code</topic>
                                        
                   <topic>U.S. Constitution</topic>
                                        
                   <topic>Continuance in Office</topic>
                                        
                   <topic>District Courts</topic>
                                        
                   <topic>Constitutional Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Attorneys&apos; and Governmental Employees&apos; or Officials&apos; Fees or Compensation or Licenses</topic>
                                        
                   <topic>Attorneys</topic>
                                    
            </subject>
              <docketId>1933-144-01</docketId>
              <petitioner state="United States">Judge</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Certification</jurisdiction>
              <caseOrigin>U.S. Court of Claims, Court of Federal Claims</caseOrigin>
              <caseSource>U.S. Court of Claims, Court of Federal Claims</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-01-17</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>Act of congress declared unconstitutional</unconstitutionality>
              <disposition>Certification to or from a lower court</disposition>
              <partyWinning>Favorable disposition for petitioning party unclear</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>Hartford Accident Co. v. Nelson Co., 291 U.S. 352 (1934)</title>
              <partNumber>291 U.S. 352</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-352</identifier>
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         <subject>
              <topic>Contracts Law</topic>
              <topic>Securities</topic>
              <topic>Surety Bonds</topic>
              <topic>State and Local Courts</topic>
              <topic>Public Contracts and Procurement</topic>
              <topic>Building Construction</topic>
              <topic>Mississippi Supreme Court</topic>
              <topic>State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation)</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
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              <reportNumber>352</reportNumber>
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              <decisionDate>1934-02-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 352</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Contracts Law</topic>
                                        
                   <topic>Securities</topic>
                                        
                   <topic>Surety Bonds</topic>
                                        
                   <topic>State and Local Courts</topic>
                                        
                   <topic>Public Contracts and Procurement</topic>
                                        
                   <topic>Building Construction</topic>
                                        
                   <topic>Mississippi Supreme Court</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1933-087-01</docketId>
              <petitioner>Insurance company, or surety</petitioner>
              <respondent>Construction industry</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <caseOrigin state="Mississippi">State Trial Court</caseOrigin>
              <caseSource state="Mississippi">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-01-12</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>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>New Jersey v. Delaware, 291 U.S. 361 (1934)</title>
              <partNumber>291 U.S. 361</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-361</identifier>
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         <subject>
              <topic>Riparian Rights</topic>
              <topic>Delaware River</topic>
              <topic>New Castle</topic>
              <topic>Water Law</topic>
              <topic>Delaware</topic>
              <topic>State and Local Government</topic>
              <topic>Boundaries</topic>
              <topic>Special Master</topic>
              <topic>Maps and Mapping</topic>
              <topic>Property Law</topic>
              <topic>Boundary Dispute Between States</topic>
              <topic>Interstate Relations</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;New Jersey v. Delaware, 291 U.S. 361 (1934);291 U.S. 361</searchTitle>
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              <decisionDate>1934-02-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 361</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Riparian Rights</topic>
                                        
                   <topic>Delaware River</topic>
                                        
                   <topic>New Castle</topic>
                                        
                   <topic>Water Law</topic>
                                        
                   <topic>Delaware</topic>
                                        
                   <topic>State and Local Government</topic>
                                        
                   <topic>Boundaries</topic>
                                        
                   <topic>Special Master</topic>
                                        
                   <topic>Maps and Mapping</topic>
                                        
                   <topic>Property Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Boundary Dispute Between States</topic>
                                        
                   <topic>Interstate Relations</topic>
                                    
            </subject>
              <docketId>1933-151-01</docketId>
              <petitioner state="New Jersey">State</petitioner>
              <respondent state="Delaware">State</respondent>
              <jurisdiction>Original</jurisdiction>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-01-09</dateArgument>
              <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>
              <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>
        </extension>
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              <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-361</url>
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         <titleInfo>
              <title>U.S. v. Jefferson Electric Co., 291 U.S. 386 (1934)</title>
              <partNumber>291 U.S. 386</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-386</identifier>
         <identifier type="preferred citation">291 U.S. 386 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 386</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfdf3</identifier>
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         <subject>
              <topic>Tax Refunds</topic>
              <topic>Excise Taxes</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Motor Vehicles</topic>
              <topic>Automobile Parts</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;U.S. v. Jefferson Electric Co., 291 U.S. 386 (1934);291 U.S. 386</searchTitle>
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              <accessId>USREPORTS-291-386</accessId>
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              <decisionDate>1934-02-12</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 386</usCitation>
              <fullCitation>291 U.S. 386 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Tax Refunds</topic>
                                        
                   <topic>Excise Taxes</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Motor Vehicles</topic>
                                        
                   <topic>Automobile Parts</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>1933-088-01</docketId>
              <petitioner>United States</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 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>1933-12-15</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed and remanded</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Willis Van Devanter</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Best v. Dist. of Columbia, 291 U.S. 411 (1934)</title>
              <partNumber>291 U.S. 411</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-411</identifier>
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         <subject>
              <topic>Remedies</topic>
              <topic>Lawyers and Legal Services</topic>
              <topic>Negligence</topic>
              <topic>Trials and Court Proceedings</topic>
              <topic>Evidence</topic>
              <topic>Opening Statements</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, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Best v. Dist. of Columbia, 291 U.S. 411 (1934);291 U.S. 411</searchTitle>
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              <decisionDate>1934-03-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 411</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Remedies</topic>
                                        
                   <topic>Lawyers and Legal Services</topic>
                                        
                   <topic>Negligence</topic>
                                        
                   <topic>Trials and Court Proceedings</topic>
                                        
                   <topic>Evidence</topic>
                                        
                   <topic>Opening Statements</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>1933-089-01</docketId>
              <petitioner>Physically injured person, including wrongful death, who is not an employee</petitioner>
              <respondent state="District of Columbia">State</respondent>
              <jurisdiction>Cert</jurisdiction>
              <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>1934-02-09</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>
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         <titleInfo>
              <title>Hamburg-American Line v. U.S., 291 U.S. 420 (1934)</title>
              <partNumber>291 U.S. 420</partNumber>
              <partName>Case</partName>
        </titleInfo>
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         <subject>
              <topic>West Europe</topic>
              <topic>Aliens</topic>
              <topic>Employment-Based Immigration</topic>
              <topic>Ireland</topic>
              <topic>Secretary of Labor</topic>
              <topic>Immigration Law</topic>
              <topic>Immigration Act of 1924</topic>
              <topic>Citizenship and Nationality</topic>
              <topic>Immigration Quotas</topic>
              <topic>Statutory Construction of Criminal Laws: Immigration (Cf. Immigration and Naturalization)</topic>
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              <decisionDate>1934-03-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 420</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>West Europe</topic>
                                        
                   <topic>Aliens</topic>
                                        
                   <topic>Employment-Based Immigration</topic>
                                        
                   <topic>Ireland</topic>
                                        
                   <topic>Secretary of Labor</topic>
                                        
                   <topic>Immigration Law</topic>
                                        
                   <topic>Immigration Act of 1924</topic>
                                        
                   <topic>Citizenship and Nationality</topic>
                                        
                   <topic>Immigration Quotas</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Statutory Construction of Criminal Laws: Immigration (Cf. Immigration and Naturalization)</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
            </subject>
              <docketId>1933-090-01</docketId>
              <petitioner>Water transportation, stevedore</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Department or Secretary of Labor</adminAction>
              <caseOrigin>New York Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Second Circuit</caseSource>
              <certReason>Federal court conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-02-07</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Immigration and Naturalization, Immigration, Nationality, or Illegal Immigration Reform and Immigrant Responsibility Acts, as amended</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>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>Helvering v. Amer. Chicle Co., 291 U.S. 426 (1934)</title>
              <partNumber>291 U.S. 426</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-426</identifier>
         <identifier type="preferred citation">291 U.S. 426 (1934)</identifier>
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         <subject>
              <topic>Securities</topic>
              <topic>Corporate Income Tax</topic>
              <topic>Taxation</topic>
              <topic>Business Investment and Capital</topic>
              <topic>Tax Law</topic>
              <topic>Mergers and Acquisitions</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, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Helvering v. Amer. Chicle Co., 291 U.S. 426 (1934);291 U.S. 426</searchTitle>
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              <decisionDate>1934-03-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 426</usCitation>
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                   <topic>Securities</topic>
                                        
                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Business Investment and Capital</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Mergers and Acquisitions</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>1933-091-01</docketId>
              <petitioner>Internal Revenue Service, Collector, Commissioner, or District Director of</petitioner>
              <respondent>Business, corporation</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>U.S. Court of Appeals, Second Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Second Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-02-06</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>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>Chase National Bank v. Norwalk, 291 U.S. 431 (1934)</title>
              <partNumber>291 U.S. 431</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-431</identifier>
         <identifier type="preferred citation">291 U.S. 431 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 431</identifier>
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         <subject>
              <topic>Agency</topic>
              <topic>Property</topic>
              <topic>Injunctions</topic>
              <topic>Public Contracts and Procurement</topic>
              <topic>Contracts Law</topic>
              <topic>Mortgages</topic>
              <topic>Due Process: Hearing or Notice (Other than as Pertains to Government Employees or Prisoners&apos; Rights)</topic>
              <topic>Due Process</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Chase National Bank v. Norwalk, 291 U.S. 431 (1934);291 U.S. 431</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-431</accessId>
              <reportNumber>431</reportNumber>
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              <pagePosition>1</pagePosition>
              <decisionDate>1934-03-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 431</usCitation>
              <fullCitation>291 U.S. 431 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Agency</topic>
                                        
                   <topic>Property</topic>
                                        
                   <topic>Injunctions</topic>
                                        
                   <topic>Public Contracts and Procurement</topic>
                                        
                   <topic>Contracts Law</topic>
                                        
                   <topic>Mortgages</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Due Process: Hearing or Notice (Other than as Pertains to Government Employees or Prisoners&apos; Rights)</topic>
                                        
                   <topic>Due Process</topic>
                                    
            </subject>
              <docketId>1933-092-01</docketId>
              <petitioner>Agent, fiduciary, trustee, or executor</petitioner>
              <respondent state="Ohio">City, town, township, village, or borough government or governmental unit</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction state="Ohio">State Agency</adminAction>
              <caseOrigin>Ohio Northern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Sixth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-01-18</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>Constitutional Amendment</type>
                                        
                   <legalProvisions>Fifth Amendment (due process)</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>Louis Dembitz Brandeis</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Miguel v. McCarl, 291 U.S. 442 (1934)</title>
              <partNumber>291 U.S. 442</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-442</identifier>
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         <identifier type="United States Reports citation">291 U.S. 442</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfdad</identifier>
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         <subject>
              <topic>Military Benefits</topic>
              <topic>Army</topic>
              <topic>Southeast Asia</topic>
              <topic>Pensions</topic>
              <topic>Comptroller General</topic>
              <topic>Remedies</topic>
              <topic>Veterans</topic>
              <topic>Philippines</topic>
              <topic>Separation of Powers</topic>
              <topic>Executive Powers</topic>
              <topic>Retired Pay</topic>
              <topic>Military Personnel</topic>
              <topic>Philippine Scouts</topic>
              <topic>Military: Veteran</topic>
              <topic>Civil Rights</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Miguel v. McCarl, 291 U.S. 442 (1934);291 U.S. 442</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-442</accessId>
              <reportNumber>442</reportNumber>
              <sequenceNumber>44</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-03-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 442</usCitation>
              <fullCitation>291 U.S. 442 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Military Benefits</topic>
                                        
                   <topic>Army</topic>
                                        
                   <topic>Southeast Asia</topic>
                                        
                   <topic>Pensions</topic>
                                        
                   <topic>Comptroller General</topic>
                                        
                   <topic>Remedies</topic>
                                        
                   <topic>Veterans</topic>
                                        
                   <topic>Philippines</topic>
                                        
                   <topic>Separation of Powers</topic>
                                        
                   <topic>Executive Powers</topic>
                                        
                   <topic>Retired Pay</topic>
                                        
                   <topic>Military Personnel</topic>
                                        
                   <topic>Philippine Scouts</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Military: Veteran</topic>
                                        
                   <topic>Civil Rights</topic>
                                    
            </subject>
              <docketId>1933-093-01</docketId>
              <petitioner>Veteran</petitioner>
              <respondent>Comptroller General</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Secretary or administrative unit or personnel of the U.S. Army</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>1934-02-14</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Universal Code of Military Justice</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>
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         <titleInfo>
              <title>U.S. v. Illinois Central R. Co., 291 U.S. 457 (1934)</title>
              <partNumber>291 U.S. 457</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-457</identifier>
         <identifier type="preferred citation">291 U.S. 457 (1934)</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfe14</identifier>
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         <subject>
              <topic>Regulations</topic>
              <topic>Interstate Commerce Commission (I.C.C.)</topic>
              <topic>Due Process</topic>
              <topic>Railroads</topic>
              <topic>Interstate Commerce</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Commercial Law</topic>
              <topic>Rivers and Waterways</topic>
              <topic>Federal or State Regulation of Transportation Regulation: Railroad</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
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              <accessId>USREPORTS-291-457</accessId>
              <reportNumber>457</reportNumber>
              <sequenceNumber>45</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-03-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 457</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Regulations</topic>
                                        
                   <topic>Interstate Commerce Commission (I.C.C.)</topic>
                                        
                   <topic>Due Process</topic>
                                        
                   <topic>Railroads</topic>
                                        
                   <topic>Interstate Commerce</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
                   <topic>Commercial Law</topic>
                                        
                   <topic>Rivers and Waterways</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal or State Regulation of Transportation Regulation: Railroad</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1933-161-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Railroad</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction>Interstate Commerce Commission</adminAction>
              <caseOrigin>Delaware U.S. District Court</caseOrigin>
              <caseSource>Delaware U.S. District Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-02-08</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>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>Trinityfarm Co. v. Grosjean, 291 U.S. 466 (1934)</title>
              <partNumber>291 U.S. 466</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-466</identifier>
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         <subject>
              <topic>Oil and Gas</topic>
              <topic>Public Contracts and Procurement</topic>
              <topic>Interstate Commerce</topic>
              <topic>Contracts Law</topic>
              <topic>Louisiana</topic>
              <topic>State and Local Taxation</topic>
              <topic>Rivers and Waterways</topic>
              <topic>Excise Taxes</topic>
              <topic>Levees</topic>
              <topic>State or Local Government Tax</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
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              <pagePosition>1</pagePosition>
              <decisionDate>1934-03-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 466</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>Public Contracts and Procurement</topic>
                                        
                   <topic>Interstate Commerce</topic>
                                        
                   <topic>Contracts Law</topic>
                                        
                   <topic>Louisiana</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
                   <topic>Rivers and Waterways</topic>
                                        
                   <topic>Excise Taxes</topic>
                                        
                   <topic>Levees</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>1933-148-01</docketId>
              <petitioner>Government contractor</petitioner>
              <respondent state="Louisiana">Governmental employee or job applicant</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Louisiana">State Agency</adminAction>
              <caseOrigin>Louisiana Eastern U.S. District Court</caseOrigin>
              <caseSource>Louisiana Eastern U.S. District Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-02-07</dateArgument>
              <authorityDecision>Judicial review (state level)</authorityDecision>
              <law>
                                        
                   <type>Constitution</type>
                                        
                   <legalProvisions>Article I, Section 8, Paragraph 3 (interstate commerce clause)</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>Pagel v. Pagel, 291 U.S. 473 (1934)</title>
              <partNumber>291 U.S. 473</partNumber>
              <partName>Case</partName>
        </titleInfo>
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         <identifier type="preferred citation">291 U.S. 473 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 473</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfe1d</identifier>
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         <subject>
              <topic>War Risk Insurance</topic>
              <topic>Insurance Law</topic>
              <topic>Inheritance and Succession</topic>
              <topic>Life Insurance</topic>
              <topic>Debt</topic>
              <topic>Veterans</topic>
              <topic>Creditors</topic>
              <topic>Debtors&apos; Rights</topic>
              <topic>Civil Rights</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Pagel v. Pagel, 291 U.S. 473 (1934);291 U.S. 473</searchTitle>
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              <decisionDate>1934-03-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 473</usCitation>
              <fullCitation>291 U.S. 473 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>War Risk Insurance</topic>
                                        
                   <topic>Insurance Law</topic>
                                        
                   <topic>Inheritance and Succession</topic>
                                        
                   <topic>Life Insurance</topic>
                                        
                   <topic>Debt</topic>
                                        
                   <topic>Veterans</topic>
                                        
                   <topic>Creditors</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Debtors&apos; Rights</topic>
                                        
                   <topic>Civil Rights</topic>
                                    
            </subject>
              <docketId>1933-094-01</docketId>
              <petitioner>Heir, or beneficiary, or person so claiming to be</petitioner>
              <respondent>Agent, fiduciary, trustee, or executor</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Secretary or administrative unit or personnel of the U.S. Army</adminAction>
              <caseOrigin state="Minnesota">State Trial Court</caseOrigin>
              <caseSource state="Minnesota">State Supreme Court</caseSource>
              <certReason>Conflict between federal court and state court</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-02-16</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>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>Globe Indemnity Co. v. U.S., 291 U.S. 476 (1934)</title>
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              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-476</identifier>
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         <subject>
              <topic>Contracts Law</topic>
              <topic>Securities</topic>
              <topic>Infrastructure</topic>
              <topic>Surety Bonds</topic>
              <topic>Heard Act</topic>
              <topic>Public Contracts and Procurement</topic>
              <topic>Building Construction</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>
         <extension>
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                   <topic>Contracts Law</topic>
                                        
                   <topic>Securities</topic>
                                        
                   <topic>Infrastructure</topic>
                                        
                   <topic>Surety Bonds</topic>
                                        
                   <topic>Heard Act</topic>
                                        
                   <topic>Public Contracts and Procurement</topic>
                                        
                   <topic>Building Construction</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>1933-149-01</docketId>
              <petitioner>Insurance company, or surety</petitioner>
              <respondent>Government contractor</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Department or Secretary of the Interior</adminAction>
              <caseOrigin>Pennsylvania Eastern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Third Circuit</caseSource>
              <certReason>Putative conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-02-13</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>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>Helvering v. Newport Co., 291 U.S. 485 (1934)</title>
              <partNumber>291 U.S. 485</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-485</identifier>
         <identifier type="preferred citation">291 U.S. 485 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 485</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfdb0</identifier>
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         <subject>
              <topic>Corporate Income Tax</topic>
              <topic>Deficiency Assessment</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Mergers and Acquisitions</topic>
              <topic>Revenue Act of 1926</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Helvering v. Newport Co., 291 U.S. 485 (1934);291 U.S. 485</searchTitle>
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              <accessId>USREPORTS-291-485</accessId>
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              <sequenceNumber>49</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-03-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 485</usCitation>
              <fullCitation>291 U.S. 485 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Deficiency Assessment</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Mergers and Acquisitions</topic>
                                        
                   <topic>Revenue Act of 1926</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>1933-049-01</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, Seventh Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-02-15</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Harlan Fiske Stone</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-291/USREPORTS-291-485</url>
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         <titleInfo>
              <title>Landress v. Phoenix Mutual Life Insurance Co. et al., 291 U.S. 491 (1934)</title>
              <partNumber>291 U.S. 491</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-491</identifier>
         <identifier type="preferred citation">291 U.S. 491 (1934)</identifier>
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         <subject>
              <topic>Civil Liability</topic>
              <topic>Golf</topic>
              <topic>Accidental Liability</topic>
              <topic>Legal Remedies</topic>
              <topic>Insurance Law</topic>
              <topic>Life Insurance</topic>
              <topic>External Means</topic>
              <topic>Heat Stroke</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, 1933, from January 8, 1934 (concluded), to and including March 19, 1934;Landress v. Phoenix Mutual Life Insurance Co. et al., 291 U.S. 491 (1934);291 U.S. 491</searchTitle>
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              <decisionDate>1934-03-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 491</usCitation>
              <fullCitation>291 U.S. 491 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Civil Liability</topic>
                                        
                   <topic>Golf</topic>
                                        
                   <topic>Accidental Liability</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>Insurance Law</topic>
                                        
                   <topic>Life Insurance</topic>
                                        
                   <topic>External Means</topic>
                                        
                   <topic>Heat Stroke</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>1933-095-01</docketId>
              <petitioner>Heir, or beneficiary, or person so claiming to be</petitioner>
              <respondent>Insurance company, or surety</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Tennessee Eastern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Sixth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-02-05</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>Harlan Fiske Stone</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
        </extension>
         <location>
              <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-491</url>
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         <titleInfo>
              <title>Nebbia v. New York, 291 U.S. 502 (1934)</title>
              <partNumber>291 U.S. 502</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-502</identifier>
         <identifier type="preferred citation">291 U.S. 502 (1934)</identifier>
         <identifier type="United States Reports citation">291 U.S. 502</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfe0d</identifier>
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         <subject>
              <topic>Administrative Law</topic>
              <topic>Milk</topic>
              <topic>Due Process</topic>
              <topic>Dairy</topic>
              <topic>Equal Protection</topic>
              <topic>Price Regulations</topic>
              <topic>Agricultural Practices</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Fourteenth Amendment</topic>
              <topic>State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation)</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
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              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-291-502</accessId>
              <reportNumber>502</reportNumber>
              <sequenceNumber>51</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-03-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 502</usCitation>
              <fullCitation>291 U.S. 502 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Administrative Law</topic>
                                        
                   <topic>Milk</topic>
                                        
                   <topic>Due Process</topic>
                                        
                   <topic>Dairy</topic>
                                        
                   <topic>Equal Protection</topic>
                                        
                   <topic>Price Regulations</topic>
                                        
                   <topic>Agricultural Practices</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
                   <topic>Fourteenth Amendment</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1933-145-01</docketId>
              <petitioner>Person convicted of crime</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="New York">State Agency</adminAction>
              <caseOrigin state="New York">State Trial Court</caseOrigin>
              <caseSource state="New York">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1933-12-04</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>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>5</majority>
                                        
                   <minority>4</minority>
                                    
            </votes>
        </extension>
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    <relatedItem type="constituent" ID="id-USREPORTS-291-559" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-291/USREPORTS-291-559/mods.xml">
         <titleInfo>
              <title>Hansen v. Haff, 291 U.S. 559 (1934)</title>
              <partNumber>291 U.S. 559</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-291/USREPORTS-291-559</identifier>
         <identifier type="preferred citation">291 U.S. 559 (1934)</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfdf4</identifier>
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         <subject>
              <topic>Deportation</topic>
              <topic>Immoral Purposes</topic>
              <topic>North Europe</topic>
              <topic>Immigration Law</topic>
              <topic>Marriage and Family Status</topic>
              <topic>Extra-Marital Relations</topic>
              <topic>Citizenship and Nationality</topic>
              <topic>Denmark</topic>
              <topic>Naturalization</topic>
              <topic>Employability of Aliens (Cf. Immigration and Naturalization)</topic>
              <topic>Civil Rights</topic>
        </subject>
         <extension>
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              <reportNumber>559</reportNumber>
              <sequenceNumber>52</sequenceNumber>
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              <decisionDate>1934-03-05</decisionDate>
              <courtTerm>1933</courtTerm>
              <usCitation>291 U.S. 559</usCitation>
              <fullCitation>291 U.S. 559 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Deportation</topic>
                                        
                   <topic>Immoral Purposes</topic>
                                        
                   <topic>North Europe</topic>
                                        
                   <topic>Immigration Law</topic>
                                        
                   <topic>Marriage and Family Status</topic>
                                        
                   <topic>Extra-Marital Relations</topic>
                                        
                   <topic>Citizenship and Nationality</topic>
                                        
                   <topic>Denmark</topic>
                                        
                   <topic>Naturalization</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Employability of Aliens (Cf. Immigration and Naturalization)</topic>
                                        
                   <topic>Civil Rights</topic>
                                    
            </subject>
              <docketId>1933-050-01</docketId>
              <petitioner>Alien, person subject to a denaturalization proceeding, or one whose citizenship is revoked</petitioner>
              <respondent>Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement</adminAction>
              <caseOrigin>California Northern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Ninth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-02-06</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
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              <title>Life &amp;(and) Casualty Co. v. McCray, 291 U.S. 566 (1934)</title>
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                   <topic>Reasonable Penalties</topic>
                                        
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              <docketId>1933-096-01</docketId>
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              <jurisdiction>Appeal</jurisdiction>
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              <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>
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                   <majority>6</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
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              <title>Life &amp;(and) Casualty Insurance Co. of Tennessee v. Barefield, 291 U.S. 575 (1934)</title>
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              <topic>Insurance Law</topic>
              <topic>Life Insurance</topic>
              <topic>Precedent</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>Reasonable Penalties</topic>
                                        
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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>1933-097-01</docketId>
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              <jurisdiction>Appeal</jurisdiction>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</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>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Travelers Assn. v. Prinsen, 291 U.S. 576 (1934)</title>
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              <topic>Benefits</topic>
              <topic>Insurance Law</topic>
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                   <topic>Fraternal Benefit Associations</topic>
                                        
                   <topic>Risk</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
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                   <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
                                        
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            </subject>
              <docketId>1933-098-01</docketId>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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                   <writer>Benjamin Nathan Cardozo</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>8</majority>
                                        
                   <minority>1</minority>
                                    
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         <titleInfo>
              <title>Chassaniol v. Greenwood, 291 U.S. 584 (1934)</title>
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              <topic>Occupation Tax</topic>
              <topic>Separation of Powers</topic>
              <topic>State and Local Taxation</topic>
              <topic>Cotton</topic>
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        </subject>
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                   <topic>Tax Law</topic>
                                        
                   <topic>Interstate Commerce</topic>
                                        
                   <topic>State and Local Government</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Occupation Tax</topic>
                                        
                   <topic>Separation of Powers</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
                   <topic>Cotton</topic>
                                    
            </subject>
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                   <topic>State or Local Government Tax</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1933-099-01</docketId>
              <petitioner>Buyer, purchaser</petitioner>
              <respondent>United States</respondent>
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              <adminAction state="Mississippi">State Agency</adminAction>
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              <caseSource state="Mississippi">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
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                   <type>State or local law or regulation</type>
                                        
                   <legalProvisions>State or Local Law Regulation</legalProvisions>
                                    
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              <disposition>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>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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              <title>Arrow-Hart &amp;(and) H. Co. v. Comm&apos;n, 291 U.S. 587 (1934)</title>
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              <topic>Competition and Antitrust</topic>
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              <topic>Corporations Law</topic>
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              <topic>Taxation</topic>
              <topic>Securities</topic>
              <topic>Clayton Antitrust Act of 1914</topic>
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        </subject>
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                   <topic>Competition and Antitrust</topic>
                                        
                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Corporations Law</topic>
                                        
                   <topic>Mergers and Acquisitions</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Securities</topic>
                                        
                   <topic>Clayton Antitrust Act of 1914</topic>
                                        
                   <topic>Corporations and Associations</topic>
                                        
                   <topic>Antitrust Law</topic>
                                    
            </subject>
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                   <topic>Mergers</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1933-100-01</docketId>
              <petitioner>Business, corporation</petitioner>
              <respondent>Federal Trade Commission</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Federal Trade Commission</adminAction>
              <caseOrigin>U.S. Court of Appeals, Second Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Second Circuit</caseSource>
              <certReason>To resolve question presented</certReason>
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              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Clayton</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>Owen Josephus Roberts</writer>
                                        
                   <assigner>Willis Van Devanter</assigner>
                                    
            </majorityOpinion>
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                   <majority>5</majority>
                                        
                   <minority>4</minority>
                                    
            </votes>
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              <topic>Eighteenth Amendment</topic>
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              <courtTerm>1933</courtTerm>
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                   <topic>Criminal Procedure</topic>
                                        
                   <topic>National Prohibition Act</topic>
                                        
                   <topic>Prohibition</topic>
                                        
                   <topic>Twenty-First Amendment</topic>
                                        
                   <topic>Alcoholic Beverages</topic>
                                        
                   <topic>Eighteenth Amendment</topic>
                                        
                   <topic>Civil Procedure</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
            </subject>
              <docketId>1933-101-01</docketId>
              <petitioner>Person convicted of crime</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Indiana Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-03-05</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>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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              <topic>Bankruptcy Law</topic>
              <topic>Trustees</topic>
              <topic>Court of Bankruptcy</topic>
              <topic>Judicial Administration: Extraordinary Relief (E.G., Mandamus, Injunction)</topic>
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              <docketId>1933-051-01</docketId>
              <petitioner>Bankrupt person or business, or business in reorganization</petitioner>
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                   <writer>Louis Dembitz Brandeis</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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              <docketId>1933-102-01</docketId>
              <petitioner>Electric or hydroelectric power utility, power cooperative, or gas and electric company</petitioner>
              <respondent state="Washington">City, town, township, village, or borough government or governmental unit</respondent>
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            </majorityOpinion>
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                   <majority>9</majority>
                                        
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            </subject>
              <docketId>1933-103-01</docketId>
              <petitioner>Electric or hydroelectric power utility, power cooperative, or gas and electric company</petitioner>
              <respondent state="Washington">City, town, township, village, or borough government or governmental unit</respondent>
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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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