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              <respondent>Inventor, patent assigner, trademark owner or holder</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Patent Office, or Commissioner of, or Board of Appeals of</adminAction>
              <caseOrigin>New York Eastern 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>1934-05-02</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>Benjamin Nathan Cardozo</writer>
                                        
                   <assigner>Willis Van Devanter</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Virginia v. Imperial Coal Co., 293 U.S. 15 (1934)</title>
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              <partName>Case</partName>
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         <subject>
              <topic>Property Tax</topic>
              <topic>Corporate Income Tax</topic>
              <topic>Taxable Situs</topic>
              <topic>Commerce Clause</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>State and Local Taxation</topic>
              <topic>Separation of Powers</topic>
              <topic>Intangible Property</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, 1934, from October 1, 1934, to and including (in part) January 7, 1935;Virginia v. Imperial Coal Co., 293 U.S. 15 (1934);293 U.S. 15</searchTitle>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Property Tax</topic>
                                        
                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Taxable Situs</topic>
                                        
                   <topic>Commerce Clause</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
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              <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>1934-045-01</docketId>
              <petitioner state="Virginia">State</petitioner>
              <respondent>Coal company or coal mine operator</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Virginia">State Trial Court</caseOrigin>
              <caseSource state="Virginia">State Supreme Court</caseSource>
              <certReason>No reason given</certReason>
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              <dateArgument>1934-10-12</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>
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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>Detroit Trust Co. v. The Barlum, 293 U.S. 21 (1934)</title>
              <partNumber>293 U.S. 21</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-21</identifier>
         <identifier type="preferred citation">293 U.S. 21 (1934)</identifier>
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         <subject>
              <topic>Ships and Boats</topic>
              <topic>Maritime and Admiralty Law</topic>
              <topic>Ship Mortgage Act</topic>
              <topic>Foreclosure</topic>
              <topic>Property Rights</topic>
              <topic>Jurisdiction and Venue</topic>
              <topic>Mortgages</topic>
              <topic>Securities</topic>
              <topic>Personal Property</topic>
              <topic>Private Action</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1934, from October 1, 1934, to and including (in part) January 7, 1935;Detroit Trust Co. v. The Barlum, 293 U.S. 21 (1934);293 U.S. 21</searchTitle>
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              <courtTerm>1934</courtTerm>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Ships and Boats</topic>
                                        
                   <topic>Maritime and Admiralty Law</topic>
                                        
                   <topic>Ship Mortgage Act</topic>
                                        
                   <topic>Foreclosure</topic>
                                        
                   <topic>Property Rights</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Mortgages</topic>
                                        
                   <topic>Securities</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Personal Property</topic>
                                        
                   <topic>Private Action</topic>
                                    
            </subject>
              <docketId>1934-041-01</docketId>
              <petitioner>Creditor, including institution appearing as such, e.g., a finance company</petitioner>
              <respondent>Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>New York Western 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>1934-10-12</dateArgument>
              <authorityDecision>Federal common law</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed and remanded</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Lynch v. New York, 293 U.S. 52 (1934)</title>
              <partNumber>293 U.S. 52</partNumber>
              <partName>Case</partName>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfd09</identifier>
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         <subject>
              <topic>Income Tax</topic>
              <topic>Property</topic>
              <topic>Jurisdiction and Venue</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>State and Local Taxation</topic>
              <topic>Rent</topic>
              <topic>No Merits: Writ Improvidently Granted</topic>
              <topic>Judicial Power</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1934, from October 1, 1934, to and including (in part) January 7, 1935;Lynch v. New York, 293 U.S. 52 (1934);293 U.S. 52</searchTitle>
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              <courtTerm>1934</courtTerm>
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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>Property</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
                   <topic>Rent</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>No Merits: Writ Improvidently Granted</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1934-020-01</docketId>
              <petitioner state="New York">State commission, board, committee, or authority</petitioner>
              <respondent state="New York">State or local governmental taxpayer, or executor of the estate of</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction state="New York">State Agency</adminAction>
              <caseOrigin state="New York">State Appellate Court</caseOrigin>
              <caseSource state="New York">State Appellate Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-10-09</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>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Pflueger v. Sherman, 293 U.S. 55 (1934)</title>
              <partNumber>293 U.S. 55</partNumber>
              <partName>Case</partName>
        </titleInfo>
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         <subject>
              <topic>Hawaii</topic>
              <topic>Objectionable Generality</topic>
              <topic>Jurisdiction and Venue</topic>
              <topic>District Courts</topic>
              <topic>Civil Procedure</topic>
              <topic>Mixed Question of Law and Fact</topic>
              <topic>Judicial Administration: Certification (Cf. Objection to Reason for Denial of Certiorari or Appeal)</topic>
              <topic>Judicial Power</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1934, from October 1, 1934, to and including (in part) January 7, 1935;Pflueger v. Sherman, 293 U.S. 55 (1934);293 U.S. 55</searchTitle>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Hawaii</topic>
                                        
                   <topic>Objectionable Generality</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>District Courts</topic>
                                        
                   <topic>Civil Procedure</topic>
                                        
                   <topic>Mixed Question of Law and Fact</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Judicial Administration: Certification (Cf. Objection to Reason for Denial of Certiorari or Appeal)</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1934-031-01</docketId>
              <petitioner>Stockholder, shareholder, or bondholder</petitioner>
              <respondent>Stockholder, shareholder, or bondholder</respondent>
              <jurisdiction>Certification</jurisdiction>
              <caseOrigin>Hawaii U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Ninth Circuit</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-10-15</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>Per curiam (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>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>United States v. Troy, 293 U.S. 58 (1934)</title>
              <partNumber>293 U.S. 58</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-58</identifier>
         <identifier type="preferred citation">293 U.S. 58 (1934)</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbec5f</identifier>
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         <subject>
              <topic>Tax Avoidance</topic>
              <topic>Criminal Procedure</topic>
              <topic>Corporate Income Tax</topic>
              <topic>Designated Officers</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Statutory Construction of Criminal Laws: Internal Revenue (Cf. Federal Taxation)</topic>
              <topic>Criminal Procedure</topic>
        </subject>
         <extension>
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              <courtTerm>1934</courtTerm>
              <usCitation>293 U.S. 58</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 Avoidance</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                        
                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Designated Officers</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>Statutory Construction of Criminal Laws: Internal Revenue (Cf. Federal Taxation)</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
            </subject>
              <docketId>1934-035-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Person accused, indicted, or suspected of crime</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>Pennsylvania Middle U.S. District Court</caseOrigin>
              <caseSource>Pennsylvania Middle U.S. District Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-10-16</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>James Clark McReynolds</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <location>
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         <titleInfo>
              <title>Gillis v. California, 293 U.S. 62 (1934)</title>
              <partNumber>293 U.S. 62</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-62</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfd28</identifier>
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         <subject>
              <topic>Securities</topic>
              <topic>Licensing and Registration</topic>
              <topic>Oil and Gas</topic>
              <topic>State and Local Government</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Motor Vehicles</topic>
              <topic>Federal Pre-Emption of State Legislation or Regulation. Cf. State Regulation of Business. Rarely Involves Union Activity. Does Not Involve Constitutional Interpretation Unless the Court Says It Does.</topic>
              <topic>Federalism</topic>
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                   <topic>Securities</topic>
                                        
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                   <topic>Federal Pre-Emption of State Legislation or Regulation. Cf. State Regulation of Business. Rarely Involves Union Activity. Does Not Involve Constitutional Interpretation Unless the Court Says It Does.</topic>
                                        
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              <docketId>1934-002-01</docketId>
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                   <writer>James Clark McReynolds</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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                   <topic>Legal Remedies</topic>
                                        
                   <topic>Duquesne Gas Corporation</topic>
                                        
                   <topic>Oil and Gas</topic>
                                        
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                   <topic>Jurisdiction and Venue</topic>
                                        
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              <docketId>1934-003-01</docketId>
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                   <type>No Legal Provision</type>
                                        
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                   <writer>Louis Dembitz Brandeis</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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                   <topic>Senators</topic>
                                        
                   <topic>Arrest</topic>
                                        
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                   <topic>Libel, Defamation: Defamation of Public Officials and Public and Private Persons</topic>
                                        
                   <topic>First Amendment</topic>
                                    
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                   <type>Constitution</type>
                                        
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                   <writer>Louis Dembitz Brandeis</writer>
                                        
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            </majorityOpinion>
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                   <majority>9</majority>
                                        
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              <title>Helvering v. Stockholms &amp;c. Bank, 293 U.S. 84 (1934)</title>
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              <topic>Interest</topic>
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                   <topic>Personhood</topic>
                                        
                   <topic>Taxation of Foreign Income</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
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                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
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                   <writer>George Sutherland</writer>
                                        
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                   <majority>9</majority>
                                        
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                   <topic>Taxation of Foreign Income</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
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                   <topic>Interest</topic>
                                        
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                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
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                   <writer>George Sutherland</writer>
                                        
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            </majorityOpinion>
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                   <majority>9</majority>
                                        
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              <topic>Employee Benefits</topic>
              <topic>Interest</topic>
              <topic>Marriage and Family Status</topic>
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                   <topic>Inheritance and Succession</topic>
                                        
                   <topic>Expectancy of Remarriage</topic>
                                        
                   <topic>Widows and Widowers</topic>
                                        
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                   <type>No Legal Provision</type>
                                        
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>George Sutherland</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Rowley v. Chicago &amp; (and) N.W. RY., 293 U.S. 102 (1934)</title>
              <partNumber>293 U.S. 102</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-102</identifier>
         <identifier type="preferred citation">293 U.S. 102 (1934)</identifier>
         <identifier type="United States Reports citation">293 U.S. 102</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfd03</identifier>
        </relatedItem>
         <subject>
              <topic>Legal Remedies</topic>
              <topic>Railroads</topic>
              <topic>Equal Protection</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Administrative Remedies</topic>
              <topic>Valuation</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, 1934, from October 1, 1934, to and including (in part) January 7, 1935;Rowley v. Chicago &amp; (and) N.W. RY., 293 U.S. 102 (1934);293 U.S. 102</searchTitle>
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              <accessId>USREPORTS-293-102</accessId>
              <reportNumber>102</reportNumber>
              <sequenceNumber>20</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-11-05</decisionDate>
              <courtTerm>1934</courtTerm>
              <usCitation>293 U.S. 102</usCitation>
              <fullCitation>293 U.S. 102 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>Railroads</topic>
                                        
                   <topic>Equal Protection</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Administrative Remedies</topic>
                                        
                   <topic>Valuation</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>1934-039-01</docketId>
              <petitioner state="Wyoming">County government or county governmental unit, except school district</petitioner>
              <respondent>Railroad</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction state="Wyoming">State Agency</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>1934-10-10</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>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Pierce Butler</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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    <relatedItem type="constituent" ID="id-USREPORTS-293-112" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-293/USREPORTS-293-112/mods.xml">
         <titleInfo>
              <title>City Bank Co. v. Schnader, 293 U.S. 112 (1934)</title>
              <partNumber>293 U.S. 112</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-112</identifier>
         <identifier type="preferred citation">293 U.S. 112 (1934)</identifier>
         <identifier type="United States Reports citation">293 U.S. 112</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfd29</identifier>
        </relatedItem>
         <subject>
              <topic>Paintings</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Museums</topic>
              <topic>Transfer and Inheritance Tax</topic>
              <topic>Taxable Situs</topic>
              <topic>Inheritance and Succession</topic>
              <topic>State and Local Taxation</topic>
              <topic>Wills, Trusts, and Estates Law</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, 1934, from October 1, 1934, to and including (in part) January 7, 1935;City Bank Co. v. Schnader, 293 U.S. 112 (1934);293 U.S. 112</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-293-112</accessId>
              <reportNumber>112</reportNumber>
              <sequenceNumber>21</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-11-05</decisionDate>
              <courtTerm>1934</courtTerm>
              <usCitation>293 U.S. 112</usCitation>
              <fullCitation>293 U.S. 112 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Paintings</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Museums</topic>
                                        
                   <topic>Transfer and Inheritance Tax</topic>
                                        
                   <topic>Taxable Situs</topic>
                                        
                   <topic>Inheritance and Succession</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
                   <topic>Wills, Trusts, and Estates Law</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>1934-040-01</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>1934-10-15</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>Pierce Butler</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-293/USREPORTS-293-112</url>
              <url access="raw object" displayLabel="PDF rendition">https://www.govinfo.gov/content/pkg/USREPORTS-293/pdf/USREPORTS-293-112.pdf</url>
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    </relatedItem>
    <relatedItem type="constituent" ID="id-USREPORTS-293-121" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-293/USREPORTS-293-121/mods.xml">
         <titleInfo>
              <title>Helvering v. Morgan&apos;s, Inc., 293 U.S. 121 (1934)</title>
              <partNumber>293 U.S. 121</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-121</identifier>
         <identifier type="preferred citation">293 U.S. 121 (1934)</identifier>
         <identifier type="United States Reports citation">293 U.S. 121</identifier>
         <relatedItem type="otherFormat" xlink:href="https://www.govinfo.gov/content/pkg/USREPORTS-293/pdf/USREPORTS-293-121.pdf">
              <identifier type="FDsys Unique ID">D09002ee1d4cbfd01</identifier>
        </relatedItem>
         <subject>
              <topic>Consolidated Tax Returns</topic>
              <topic>Corporate Income Tax</topic>
              <topic>Calendar Year</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Tax Returns</topic>
              <topic>Corporations and Associations</topic>
              <topic>Taxable Year</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, 1934, from October 1, 1934, to and including (in part) January 7, 1935;Helvering v. Morgan&apos;s, Inc., 293 U.S. 121 (1934);293 U.S. 121</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-293-121</accessId>
              <reportNumber>121</reportNumber>
              <sequenceNumber>22</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-11-05</decisionDate>
              <courtTerm>1934</courtTerm>
              <usCitation>293 U.S. 121</usCitation>
              <fullCitation>293 U.S. 121 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Consolidated Tax Returns</topic>
                                        
                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Calendar Year</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Tax Returns</topic>
                                        
                   <topic>Corporations and Associations</topic>
                                        
                   <topic>Taxable Year</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>1934-001-01</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, First Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, First Circuit</caseSource>
              <certReason>To resolve question presented</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-10-11</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>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-293/USREPORTS-293-121</url>
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    </relatedItem>
    <relatedItem type="constituent" ID="id-USREPORTS-293-131" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-293/USREPORTS-293-131/mods.xml">
         <titleInfo>
              <title>McNally v. Hill, Warden, 293 U.S. 131 (1934)</title>
              <partNumber>293 U.S. 131</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-131</identifier>
         <identifier type="preferred citation">293 U.S. 131 (1934)</identifier>
         <identifier type="United States Reports citation">293 U.S. 131</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfd16</identifier>
        </relatedItem>
         <subject>
              <topic>Correctional Facilities and Imprisonment</topic>
              <topic>Criminal Procedure</topic>
              <topic>Parole</topic>
              <topic>Habeas Corpus</topic>
              <topic>Motor Vehicle Theft</topic>
              <topic>Criminal Law and Procedure</topic>
              <topic>Concurrent Sentences</topic>
              <topic>Statutory Construction of Criminal Laws: Conspiracy (Cf. Subconstitutional Fair Procedure: Conspiracy)</topic>
              <topic>Criminal Procedure</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1934, from October 1, 1934, to and including (in part) January 7, 1935;McNally v. Hill, Warden, 293 U.S. 131 (1934);293 U.S. 131</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-293-131</accessId>
              <reportNumber>131</reportNumber>
              <sequenceNumber>23</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-11-05</decisionDate>
              <courtTerm>1934</courtTerm>
              <usCitation>293 U.S. 131</usCitation>
              <fullCitation>293 U.S. 131 (1934)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Correctional Facilities and Imprisonment</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                        
                   <topic>Parole</topic>
                                        
                   <topic>Habeas Corpus</topic>
                                        
                   <topic>Motor Vehicle Theft</topic>
                                        
                   <topic>Criminal Law and Procedure</topic>
                                        
                   <topic>Concurrent Sentences</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>1934-011-01</docketId>
              <petitioner>Prisoner, inmate of penal institution</petitioner>
              <respondent state="United States">Governmental employee or job applicant</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Pennsylvania Eastern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Third Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-10-12</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>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-293/USREPORTS-293-131</url>
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    <relatedItem type="constituent" ID="id-USREPORTS-293-140" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-293/USREPORTS-293-140/mods.xml">
         <titleInfo>
              <title>Waco v. U. S. Fidelity &amp; (and) G. Co., 293 U.S. 140 (1934)</title>
              <partNumber>293 U.S. 140</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-140</identifier>
         <identifier type="preferred citation">293 U.S. 140 (1934)</identifier>
         <identifier type="United States Reports citation">293 U.S. 140</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfd12</identifier>
        </relatedItem>
         <subject>
              <topic>Contracts Law</topic>
              <topic>Appeals</topic>
              <topic>Street Obstruction</topic>
              <topic>State and Local Courts</topic>
              <topic>Legal Remedies</topic>
              <topic>Public Contracts and Procurement</topic>
              <topic>Public Contractors</topic>
              <topic>Cross-Action Lawsuits</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, 1934, from October 1, 1934, to and including (in part) January 7, 1935;Waco v. U. S. Fidelity &amp; (and) G. Co., 293 U.S. 140 (1934);293 U.S. 140</searchTitle>
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              <accessId>USREPORTS-293-140</accessId>
              <reportNumber>140</reportNumber>
              <sequenceNumber>24</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1934-11-05</decisionDate>
              <courtTerm>1934</courtTerm>
              <usCitation>293 U.S. 140</usCitation>
              <fullCitation>293 U.S. 140 (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>Appeals</topic>
                                        
                   <topic>Street Obstruction</topic>
                                        
                   <topic>State and Local Courts</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>Public Contracts and Procurement</topic>
                                        
                   <topic>Public Contractors</topic>
                                        
                   <topic>Cross-Action Lawsuits</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>1934-042-01</docketId>
              <petitioner state="Texas">City, town, township, village, or borough government or governmental unit</petitioner>
              <respondent>Insurance company, or surety</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>1934-10-09</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 and remanded</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-293/USREPORTS-293-140</url>
              <url access="raw object" displayLabel="PDF rendition">https://www.govinfo.gov/content/pkg/USREPORTS-293/pdf/USREPORTS-293-140.pdf</url>
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    </relatedItem>
    <relatedItem type="constituent" ID="id-USREPORTS-293-144" xlink:href="https://www.govinfo.gov/metadata/granule/USREPORTS-293/USREPORTS-293-144/mods.xml">
         <titleInfo>
              <title>Helvering v. Bliss, 293 U.S. 144 (1934)</title>
              <partNumber>293 U.S. 144</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-144</identifier>
         <identifier type="preferred citation">293 U.S. 144 (1934)</identifier>
         <identifier type="United States Reports citation">293 U.S. 144</identifier>
         <relatedItem type="otherFormat" xlink:href="https://www.govinfo.gov/content/pkg/USREPORTS-293/pdf/USREPORTS-293-144.pdf">
              <identifier type="FDsys Unique ID">D09002ee1d4cbfcf2</identifier>
        </relatedItem>
         <subject>
              <topic>Income Tax Deductions</topic>
              <topic>Income Tax Credits</topic>
              <topic>Charitable Donations</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Net Income</topic>
              <topic>Capital Gains</topic>
              <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
              <topic>Federal Taxation</topic>
        </subject>
         <extension>
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                   <topic>Income Tax Deductions</topic>
                                        
                   <topic>Income Tax Credits</topic>
                                        
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                   <topic>Tax Law</topic>
                                        
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              <docketId>1934-012-01</docketId>
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              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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              <title>Mattson v. Dept. of Labor, 293 U.S. 151 (1934)</title>
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                   <topic>Statute of Limitations</topic>
                                        
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                   <topic>Worker&apos;s Compensation</topic>
                                        
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                   <topic>Remedies</topic>
                                        
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                   <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
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                   <type>No Legal Provision</type>
                                        
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              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
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                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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              <title>Warner v. Goltra, 293 U.S. 155 (1934)</title>
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                   <topic>Liability</topic>
                                        
                   <topic>Personal Injuries</topic>
                                        
                   <topic>Negligence</topic>
                                        
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                   <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
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                   <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>
                                        
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         <titleInfo>
              <title>Hegeman Farms Corp. v. Baldwin, 293 U.S. 163 (1934)</title>
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              <topic>Fixed Rates</topic>
              <topic>Federal or State Consumer Protection: Typically Under the Truth in Lending, Food, Drug and Cosmetic, and Consumer Protection Credit Acts</topic>
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                   <topic>Administrative Law</topic>
                                        
                   <topic>Competition and Antitrust</topic>
                                        
                   <topic>Milk</topic>
                                        
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                   <topic>Milk Control Act</topic>
                                        
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                   <topic>Price Regulation</topic>
                                        
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                   <topic>Federal or State Consumer Protection: Typically Under the Truth in Lending, Food, Drug and Cosmetic, and Consumer Protection Credit Acts</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
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              <docketId>1934-014-01</docketId>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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                   <writer>Benjamin Nathan Cardozo</writer>
                                        
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            </majorityOpinion>
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                   <majority>9</majority>
                                        
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         <titleInfo>
              <title>Zellerbach Co. v. Helvering, 293 U.S. 172 (1934)</title>
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              <topic>Tax Law</topic>
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                   <topic>Revenue Act of 1921</topic>
                                        
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                   <topic>Taxation</topic>
                                        
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                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
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            </subject>
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                   <topic>Judicial Administration: Untimely Filing</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1934-015-01</docketId>
              <petitioner>Taxpayer or executor of taxpayer&apos;s estate, federal only</petitioner>
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                   <type>No Legal Provision</type>
                                        
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                   <writer>Benjamin Nathan Cardozo</writer>
                                        
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                   <majority>9</majority>
                                        
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              <topic>Statute of Limitations</topic>
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                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Revenue Act of 1926</topic>
                                        
                   <topic>Taxation</topic>
                                        
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                   <topic>Tax Law</topic>
                                        
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                   <topic>Judicial Administration: Untimely Filing</topic>
                                        
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                   <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>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>Clifton MFG. Co. v. U. S., 293 U.S. 186 (1934)</title>
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         <subject>
              <topic>Revenue Act of 1918</topic>
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              <topic>Taxation</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Statute of Limitations</topic>
              <topic>Corporations and Associations</topic>
              <topic>Judicial Administration: Untimely Filing</topic>
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        </subject>
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                   <topic>Revenue Act of 1918</topic>
                                        
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                   <topic>Taxation</topic>
                                        
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                   <topic>Tax Law</topic>
                                        
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                   <topic>Judicial Administration: Untimely Filing</topic>
                                        
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              <docketId>1934-017-01</docketId>
              <petitioner>Taxpayer or executor of taxpayer&apos;s estate, federal only</petitioner>
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              <caseSource>U.S. Court of Appeals, Fourth Circuit</caseSource>
              <certReason>No reason given</certReason>
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              <dateArgument>1934-10-17</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>
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              <disposition>Reversed and remanded</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>Abrams v. Van Schaick, 293 U.S. 188 (1934)</title>
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              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-188</identifier>
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              <topic>Insurance</topic>
              <topic>Substantial Federal Question</topic>
              <topic>No Merits: Dismissed or Affirmed for Want of a Substantial or Properly Presented Federal Question, or a Nonsuit</topic>
              <topic>Judicial Power</topic>
        </subject>
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              <decisionDate>1934-11-19</decisionDate>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>State and Local Courts</topic>
                                        
                   <topic>Civil Procedure</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
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                   <topic>No Merits: Dismissed or Affirmed for Want of a Substantial or Properly Presented Federal Question, or a Nonsuit</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1934-018-01</docketId>
              <petitioner>Unidentifiable</petitioner>
              <respondent>Unidentifiable</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="New York">State Agency</adminAction>
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              <caseSource state="New York">State Trial Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-11-12</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>Per curiam (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>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>E. R. Squibb &amp;(and) Sons v. Mallinckrodt Chemical Works, 293 U.S. 190 (1934)</title>
              <partNumber>293 U.S. 190</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-190</identifier>
         <identifier type="preferred citation">293 U.S. 190 (1934)</identifier>
         <identifier type="United States Reports citation">293 U.S. 190</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfd1a</identifier>
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         <subject>
              <topic>Infringement</topic>
              <topic>State and Local Courts</topic>
              <topic>Jurisdiction and Venue</topic>
              <topic>Federal Question</topic>
              <topic>Civil Procedure</topic>
              <topic>Decrees</topic>
              <topic>Patents</topic>
              <topic>Standing to Sue: Live Dispute</topic>
              <topic>Judicial Power</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1934, from October 1, 1934, to and including (in part) January 7, 1935;E. R. Squibb &amp;(and) Sons v. Mallinckrodt Chemical Works, 293 U.S. 190 (1934);293 U.S. 190</searchTitle>
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              <accessId>USREPORTS-293-190</accessId>
              <reportNumber>190</reportNumber>
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              <decisionDate>1934-11-19</decisionDate>
              <courtTerm>1934</courtTerm>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Infringement</topic>
                                        
                   <topic>State and Local Courts</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Federal Question</topic>
                                        
                   <topic>Civil Procedure</topic>
                                        
                   <topic>Decrees</topic>
                                        
                   <topic>Patents</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Standing to Sue: Live Dispute</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1934-019-01</docketId>
              <petitioner>Unidentifiable</petitioner>
              <respondent>Unidentifiable</respondent>
              <jurisdiction>Certification</jurisdiction>
              <caseOrigin>Missouri Western 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>1934-11-07</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>Per curiam (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Certification to or from a lower court</disposition>
              <partyWinning>Favorable disposition for petitioning party unclear</partyWinning>
              <majorityOpinion>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Helvering v. Northern Coal Co., 293 U.S. 191 (1934)</title>
              <partNumber>293 U.S. 191</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-191</identifier>
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         <subject>
              <topic>Taxation</topic>
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              <topic>Board of Tax Appeals</topic>
              <topic>Tax Law</topic>
              <topic>Statute of Limitations</topic>
              <topic>Dismissals</topic>
              <topic>Judicial Administration: Untimely Filing</topic>
              <topic>Judicial Power</topic>
        </subject>
         <extension>
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                   <topic>Taxation</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Board of Tax Appeals</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Statute of Limitations</topic>
                                        
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            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Judicial Administration: Untimely Filing</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1934-021-01</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, First Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, First Circuit</caseSource>
              <certReason>No reason given</certReason>
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              <dateArgument>1934-10-08</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>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Petition denied or appeal dismissed</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Borden&apos;s Co. v. Baldwin, 293 U.S. 194 (1934)</title>
              <partNumber>293 U.S. 194</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-194</identifier>
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         <subject>
              <topic>Administrative Law</topic>
              <topic>Competition and Antitrust</topic>
              <topic>Milk</topic>
              <topic>State and Local Government</topic>
              <topic>Equal Protection</topic>
              <topic>Milk Control Act</topic>
              <topic>Price Regulation</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Monopolies</topic>
              <topic>Fixed Rates</topic>
              <topic>Federal or State Consumer Protection: Typically Under the Truth in Lending, Food, Drug and Cosmetic, and Consumer Protection Credit Acts</topic>
              <topic>Economic Activity</topic>
        </subject>
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              <decisionDate>1934-12-03</decisionDate>
              <courtTerm>1934</courtTerm>
              <usCitation>293 U.S. 194</usCitation>
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                   <topic>Administrative Law</topic>
                                        
                   <topic>Competition and Antitrust</topic>
                                        
                   <topic>Milk</topic>
                                        
                   <topic>State and Local Government</topic>
                                        
                   <topic>Equal Protection</topic>
                                        
                   <topic>Milk Control Act</topic>
                                        
                   <topic>Price Regulation</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
                   <topic>Monopolies</topic>
                                        
                   <topic>Fixed Rates</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal or State Consumer Protection: Typically Under the Truth in Lending, Food, Drug and Cosmetic, and Consumer Protection Credit Acts</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1934-022-01</docketId>
              <petitioner>Seller or vendor</petitioner>
              <respondent state="New York">Governmental official, or an official of an agency established under an interstate compact</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="New York">State Agency</adminAction>
              <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>1934-11-06</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>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>7</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Helvering v. Powers, 293 U.S. 214 (1934)</title>
              <partNumber>293 U.S. 214</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-214</identifier>
         <identifier type="preferred citation">293 U.S. 214 (1934)</identifier>
         <identifier type="United States Reports citation">293 U.S. 214</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfd0c</identifier>
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         <subject>
              <topic>Income Tax</topic>
              <topic>Immunity from Taxation</topic>
              <topic>Officials and Employees</topic>
              <topic>Railroads</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Business Operations</topic>
              <topic>National Supremacy: Intergovernmental Tax Immunity</topic>
              <topic>Federalism</topic>
        </subject>
         <extension>
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              <decisionDate>1934-12-03</decisionDate>
              <courtTerm>1934</courtTerm>
              <usCitation>293 U.S. 214</usCitation>
              <fullCitation>293 U.S. 214 (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>Immunity from Taxation</topic>
                                        
                   <topic>Officials and Employees</topic>
                                        
                   <topic>Railroads</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Business Operations</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>National Supremacy: Intergovernmental Tax Immunity</topic>
                                        
                   <topic>Federalism</topic>
                                    
            </subject>
              <docketId>1934-023-01</docketId>
              <petitioner>Internal Revenue Service, Collector, Commissioner, or District Director of</petitioner>
              <respondent>Agent, fiduciary, trustee, or executor</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>U.S. Court of Appeals, First Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, First Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-10-12</dateArgument>
              <authorityDecision>Interpretation of administrative regulation or rule, or executive order</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>McCullough v. Smith, 293 U.S. 228 (1934)</title>
              <partNumber>293 U.S. 228</partNumber>
              <partName>Case</partName>
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              <topic>Inheritance and Succession</topic>
              <topic>War Risk Insurance</topic>
              <topic>Insurance</topic>
              <topic>Commuted Values</topic>
              <topic>Wills and Trusts</topic>
              <topic>Private Action</topic>
        </subject>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Insurance Law</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>War</topic>
                                        
                   <topic>Beneficiaries</topic>
                                        
                   <topic>Inheritance and Succession</topic>
                                        
                   <topic>War Risk Insurance</topic>
                                        
                   <topic>Insurance</topic>
                                        
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              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Wills and Trusts</topic>
                                        
                   <topic>Private Action</topic>
                                    
            </subject>
              <docketId>1934-024-01</docketId>
              <petitioner>Agent, fiduciary, trustee, or executor</petitioner>
              <respondent>Agent, fiduciary, trustee, or executor</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="North Carolina">State Trial Court</caseOrigin>
              <caseSource state="North Carolina">State Supreme Court</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-11-09</dateArgument>
              <authorityDecision>Federal common law</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <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>
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         <titleInfo>
              <title>U. S. Mortgage Co. v. Matthews, 293 U.S. 232 (1934)</title>
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              <partName>Case</partName>
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         <subject>
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              <topic>Property Law</topic>
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        </subject>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Contracts</topic>
                                        
                   <topic>Property Rights</topic>
                                        
                   <topic>Equal Protection</topic>
                                        
                   <topic>Sale of Property</topic>
                                        
                   <topic>Mortgages</topic>
                                        
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            </subject>
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                   <topic>Contracts</topic>
                                        
                   <topic>Private Action</topic>
                                    
            </subject>
              <docketId>1934-025-01</docketId>
              <petitioner>Creditor, including institution appearing as such, e.g., a finance company</petitioner>
              <respondent>Creditor, including institution appearing as such, e.g., a finance company</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Maryland">State Trial Court</caseOrigin>
              <caseSource state="Maryland">State Supreme Court</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-11-12</dateArgument>
              <authorityDecision>Federal common law</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed 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>
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         <titleInfo>
              <title>Mitchell v. Maurer, 293 U.S. 237 (1934)</title>
              <partNumber>293 U.S. 237</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-237</identifier>
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         <subject>
              <topic>Insurance Law</topic>
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              <topic>Property</topic>
              <topic>Diverse Citizenship</topic>
              <topic>District Courts</topic>
              <topic>Receivership</topic>
              <topic>Insurance Commissioner</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>
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              <courtTerm>1934</courtTerm>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Insurance Law</topic>
                                        
                   <topic>Federal Jurisdiction</topic>
                                        
                   <topic>Property</topic>
                                        
                   <topic>Diverse Citizenship</topic>
                                        
                   <topic>District Courts</topic>
                                        
                   <topic>Receivership</topic>
                                        
                   <topic>Insurance Commissioner</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>1934-026-01</docketId>
              <petitioner state="California">Governmental official, or an official of an agency established under an interstate compact</petitioner>
              <respondent>Bankrupt person or business, or business in reorganization</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction state="California">State Agency</adminAction>
              <caseOrigin>California Southern 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>1934-11-07</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>
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              <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>
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         <titleInfo>
              <title>Hamilton v. Regents, 293 U.S. 245 (1934)</title>
              <partNumber>293 U.S. 245</partNumber>
              <partName>Case</partName>
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         <subject>
              <topic>Higher Education</topic>
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              <topic>Military Conscription</topic>
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              <topic>Public Colleges and Universities</topic>
              <topic>Fourteenth Amendment</topic>
              <topic>Constitutional Law</topic>
              <topic>Public Corporations</topic>
              <topic>Judicial Administration: Extraordinary Relief (E.G., Mandamus, Injunction)</topic>
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              <decisionDate>1934-12-03</decisionDate>
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                   <topic>Higher Education</topic>
                                        
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                   <topic>Freedom of Religion</topic>
                                        
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                   <topic>Academic Suspension</topic>
                                        
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                   <topic>Public Corporations</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Judicial Administration: Extraordinary Relief (E.G., Mandamus, Injunction)</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1934-027-01</docketId>
              <petitioner>Student, or applicant for admission to an educational institution</petitioner>
              <respondent state="California">State college or university</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="California">State Agency</adminAction>
              <caseOrigin state="California">State Supreme 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>1934-10-17</dateArgument>
              <authorityDecision>Interpretation of administrative regulation or rule, or executive order</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>Farmer&apos;s Guide Co. v. Prairie Co., 293 U.S. 268 (1934)</title>
              <partNumber>293 U.S. 268</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-268</identifier>
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         <subject>
              <topic>Regional Distribution</topic>
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              <topic>Interstate Commerce</topic>
              <topic>Midwest Units</topic>
              <topic>Farmer&apos;s Guides</topic>
              <topic>Antitrust Law</topic>
              <topic>Antitrust (Except in the Context of Mergers and Union Antitrust)</topic>
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        </subject>
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                   <topic>Regional Distribution</topic>
                                        
                   <topic>Farmland</topic>
                                        
                   <topic>Marketing and Advertising</topic>
                                        
                   <topic>Sherman Antitrust Act of 1890</topic>
                                        
                   <topic>Interstate Commerce</topic>
                                        
                   <topic>Midwest Units</topic>
                                        
                   <topic>Farmer&apos;s Guides</topic>
                                        
                   <topic>Antitrust Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Antitrust (Except in the Context of Mergers and Union Antitrust)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1934-046-01</docketId>
              <petitioner>Publisher, publishing company</petitioner>
              <respondent>Publisher, publishing company</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>1934-11-08</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Sherman</legalProvisions>
                                    
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed and remanded</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Pierce Butler</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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                   <topic>Discounted Bonds</topic>
                                        
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                   <writer>Harlan Fiske Stone</writer>
                                        
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              <title>Schnell v. The Vallescura, 293 U.S. 296 (1934)</title>
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                   <topic>Ships and Boats</topic>
                                        
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                   <topic>Leases</topic>
                                        
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                   <writer>Owen Josephus Roberts</writer>
                                        
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                   <topic>Liquidated Damages</topic>
                                        
                   <topic>Mutual Agreements</topic>
                                        
                   <topic>Future Rents</topic>
                                        
                   <topic>Bankruptcy Act</topic>
                                        
                   <topic>Contracts</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>Leases</topic>
                                        
                   <topic>Irving Trust CO. V. Perry, CO</topic>
                                        
                   <topic>Bankruptcy Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Contracts</topic>
                                        
                   <topic>Private Action</topic>
                                    
            </subject>
              <docketId>1934-006-01</docketId>
              <petitioner>Bankrupt person or business, or business in reorganization</petitioner>
              <respondent>Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels</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>1934-11-06</dateArgument>
              <authorityDecision>Federal common law</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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              <title>Helvering v. Twin Bell Syndicate, 293 U.S. 312 (1934)</title>
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              <topic>Oil and Gas</topic>
              <topic>Depletion Deductions</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Taxation</topic>
              <topic>Income Tax Deductions</topic>
              <topic>Revenue Act of 1926</topic>
              <topic>Oil and Gas Wells</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
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                   <topic>Corporate Income Tax</topic>
                                        
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                   <topic>Depletion Deductions</topic>
                                        
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                   <topic>Tax Law</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Income Tax Deductions</topic>
                                        
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                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
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              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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              <title>Herring v. Commissioner, 293 U.S. 322 (1934)</title>
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              <topic>Community Property</topic>
              <topic>Taxation</topic>
              <topic>Income Tax Deductions</topic>
              <topic>Oil and Gas Wells</topic>
              <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
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                   <topic>Corporate Income Tax</topic>
                                        
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                   <topic>Depletion Deductions</topic>
                                        
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                   <topic>Tax Law</topic>
                                        
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                   <topic>Taxation</topic>
                                        
                   <topic>Income Tax Deductions</topic>
                                        
                   <topic>Oil and Gas Wells</topic>
                                    
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                   <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
                                        
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            </subject>
              <docketId>1934-048-01</docketId>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
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              <disposition>Reversed</disposition>
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              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</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>Davis v. Aetna Acceptance Co., 293 U.S. 328 (1934)</title>
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              <topic>Discharge in Bankruptcy</topic>
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              <topic>Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims)</topic>
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                   <topic>Debt</topic>
                                        
                   <topic>Sale of Property</topic>
                                        
                   <topic>Bankruptcy Act</topic>
                                        
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                   <topic>Loans</topic>
                                        
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                   <topic>Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims)</topic>
                                        
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              <docketId>1934-007-01</docketId>
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              <respondent>Creditor, including institution appearing as such, e.g., a finance company</respondent>
              <jurisdiction>Cert</jurisdiction>
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                   <type>Federal Statute</type>
                                        
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              <disposition>Reversed and remanded</disposition>
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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>Mutual Life Co. v. Johnson, 293 U.S. 335 (1934)</title>
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              <topic>Premiums</topic>
              <topic>Life Insurance</topic>
              <topic>Federal Pre-Emption of State Court Jurisdiction</topic>
              <topic>Federalism</topic>
        </subject>
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                   <topic>Permanent Disability</topic>
                                        
                   <topic>State and Local Government</topic>
                                        
                   <topic>Contracts</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
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                   <topic>Failure to Give Notice</topic>
                                        
                   <topic>Insurance Law</topic>
                                        
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                   <topic>Federal Pre-Emption of State Court Jurisdiction</topic>
                                        
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            </subject>
              <docketId>1934-032-01</docketId>
              <petitioner>Insurance company, or surety</petitioner>
              <respondent>Agent, fiduciary, trustee, or executor</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Virginia Western U.S. District Court</caseOrigin>
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                   <type>No Legal Provision</type>
                                        
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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>
                                    
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         <titleInfo>
              <title>U. S. v. Guaranty Trust Co., 293 U.S. 340 (1934)</title>
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              <topic>East Europe</topic>
              <topic>Yugoslavia</topic>
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                   <topic>International Law</topic>
                                        
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                   <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>1934-008-01</docketId>
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                   <type>No Legal Provision</type>
                                        
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                   <writer>Louis Dembitz Brandeis</writer>
                                        
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            </majorityOpinion>
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                   <majority>9</majority>
                                        
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         <titleInfo>
              <title>McLaughlin v. Lumber Co., 293 U.S. 351 (1934)</title>
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         <subject>
              <topic>Securities</topic>
              <topic>Liquidation</topic>
              <topic>Corporate Income Tax</topic>
              <topic>Legal Remedies</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Income Tax Deductions</topic>
              <topic>Subsidiaries</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
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              <decisionDate>1934-12-10</decisionDate>
              <courtTerm>1934</courtTerm>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Securities</topic>
                                        
                   <topic>Liquidation</topic>
                                        
                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Income Tax Deductions</topic>
                                        
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              <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>1934-033-01</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>California Northern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Ninth Circuit</caseSource>
              <certReason>To resolve question presented</certReason>
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              <dateArgument>1934-11-12</dateArgument>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
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              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Pierce Butler</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Marine Bank v. Kalt-Zimmers Co., 293 U.S. 357 (1934)</title>
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              <partName>Case</partName>
        </titleInfo>
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         <subject>
              <topic>Securities</topic>
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              <topic>Bonds</topic>
              <topic>Bankruptcy Law</topic>
              <topic>Maturity</topic>
              <topic>Banks and Financial Institutions</topic>
              <topic>Debt</topic>
              <topic>Bankruptcy</topic>
              <topic>Federal Pre-Emption of State Legislation or Regulation. Cf. State Regulation of Business. Rarely Involves Union Activity. Does Not Involve Constitutional Interpretation Unless the Court Says It Does.</topic>
              <topic>Federalism</topic>
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                   <topic>Securities</topic>
                                        
                   <topic>Negotiable Instruments Act</topic>
                                        
                   <topic>Bonds</topic>
                                        
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                   <topic>Maturity</topic>
                                        
                   <topic>Banks and Financial Institutions</topic>
                                        
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                   <topic>Federal Pre-Emption of State Legislation or Regulation. Cf. State Regulation of Business. Rarely Involves Union Activity. Does Not Involve Constitutional Interpretation Unless the Court Says It Does.</topic>
                                        
                   <topic>Federalism</topic>
                                    
            </subject>
              <docketId>1934-009-01</docketId>
              <petitioner>Bank, savings and loan, credit union, investment company</petitioner>
              <respondent>Bankrupt person or business, or business in reorganization</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Wisconsin Eastern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
              <certReason>To resolve question presented</certReason>
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              <dateArgument>1934-11-14</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>
              <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>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>Schumacher v. Beeler, 293 U.S. 367 (1934)</title>
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              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-367</identifier>
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         <subject>
              <topic>Consent</topic>
              <topic>Property Rights</topic>
              <topic>Jurisdiction and Venue</topic>
              <topic>Bankruptcy Proceedings</topic>
              <topic>District Courts</topic>
              <topic>Civil Procedure</topic>
              <topic>Bankruptcy Law</topic>
              <topic>Bankruptcy Act</topic>
              <topic>Judicial Administration: Extraordinary Relief (E.G., Mandamus, Injunction)</topic>
              <topic>Judicial Power</topic>
        </subject>
         <extension>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Consent</topic>
                                        
                   <topic>Property Rights</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
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              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Judicial Administration: Extraordinary Relief (E.G., Mandamus, Injunction)</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1934-010-01</docketId>
              <petitioner state="Ohio">County government or county governmental unit, except school district</petitioner>
              <respondent>Bankrupt person or business, or business in reorganization</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Ohio Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Sixth Circuit</caseSource>
              <certReason>To resolve question presented</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-11-16</dateArgument>
              <authorityDecision>Interpretation of administrative regulation or rule, or executive order</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>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>George v. Victor Co., 293 U.S. 377 (1934)</title>
              <partNumber>293 U.S. 377</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-377</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfcf5</identifier>
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         <subject>
              <topic>Intellectual Property Law</topic>
              <topic>Special Master</topic>
              <topic>Copyright</topic>
              <topic>Intellectual Property</topic>
              <topic>Legal Remedies</topic>
              <topic>District Courts</topic>
              <topic>Music</topic>
              <topic>Judicial Administration: Untimely Filing</topic>
              <topic>Judicial Power</topic>
        </subject>
         <extension>
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                   <topic>Intellectual Property Law</topic>
                                        
                   <topic>Special Master</topic>
                                        
                   <topic>Copyright</topic>
                                        
                   <topic>Intellectual Property</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>District Courts</topic>
                                        
                   <topic>Music</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Judicial Administration: Untimely Filing</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1934-034-01</docketId>
              <petitioner>Author, copyright holder</petitioner>
              <respondent>Business, corporation</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>New Jersey U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Third Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-12-05</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>
                                    
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed and remanded</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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         <titleInfo>
              <title>Enelow v. N.Y. Life Ins. Co., 293 U.S. 379 (1935)</title>
              <partNumber>293 U.S. 379</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-379</identifier>
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         <subject>
              <topic>Fraudulent Applications</topic>
              <topic>Equitable Remedies</topic>
              <topic>Insurance Policies</topic>
              <topic>Contracts</topic>
              <topic>Legal Remedies</topic>
              <topic>Liability</topic>
              <topic>Payment</topic>
              <topic>Insurance Law</topic>
              <topic>Life Insurance</topic>
              <topic>Federal Rules of Civil Procedure Including Supreme Court Rules, Application of the Federal Rules of Evidence, Federal Rules of Appellate Procedure in Civil Litigation, Circuit Court Rules, and State Rules and Admiralty Rules</topic>
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                   <topic>Fraudulent Applications</topic>
                                        
                   <topic>Equitable Remedies</topic>
                                        
                   <topic>Insurance Policies</topic>
                                        
                   <topic>Contracts</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>Liability</topic>
                                        
                   <topic>Payment</topic>
                                        
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                   <topic>Life Insurance</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Rules of Civil Procedure Including Supreme Court Rules, Application of the Federal Rules of Evidence, Federal Rules of Appellate Procedure in Civil Litigation, Circuit Court Rules, and State Rules and Admiralty Rules</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1934-049-01</docketId>
              <petitioner>Heir, or beneficiary, or person so claiming to be</petitioner>
              <respondent>Insurance company, or surety</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Pennsylvania Western U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Third Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-11-07</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Court Rules</type>
                                        
                   <legalProvisions>Federal Rules of Civil Procedure, including Appellate Procedure, or relevant rules of a circuit court Judicial Code, and admiralty rules</legalProvisions>
                                    
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              <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>
                                    
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         <titleInfo>
              <title>Adamos v. N.Y. Life Ins. Co., 293 U.S. 386 (1935)</title>
              <partNumber>293 U.S. 386</partNumber>
              <partName>Case</partName>
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              <topic>Equitable Remedies</topic>
              <topic>Enelow V. N.Y. Life Ins. CO</topic>
              <topic>Insurance Policies</topic>
              <topic>Contracts</topic>
              <topic>Legal Remedies</topic>
              <topic>Liability</topic>
              <topic>Payment</topic>
              <topic>Insurance Law</topic>
              <topic>Life Insurance</topic>
              <topic>Federal Rules of Civil Procedure Including Supreme Court Rules, Application of the Federal Rules of Evidence, Federal Rules of Appellate Procedure in Civil Litigation, Circuit Court Rules, and State Rules and Admiralty Rules</topic>
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              <usCitation>293 U.S. 386</usCitation>
              <fullCitation>293 U.S. 386 (1935)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Fraudulent Applications</topic>
                                        
                   <topic>Equitable Remedies</topic>
                                        
                   <topic>Enelow V. N.Y. Life Ins. CO</topic>
                                        
                   <topic>Insurance Policies</topic>
                                        
                   <topic>Contracts</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>Liability</topic>
                                        
                   <topic>Payment</topic>
                                        
                   <topic>Insurance Law</topic>
                                        
                   <topic>Life Insurance</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Rules of Civil Procedure Including Supreme Court Rules, Application of the Federal Rules of Evidence, Federal Rules of Appellate Procedure in Civil Litigation, Circuit Court Rules, and State Rules and Admiralty Rules</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1934-072-01</docketId>
              <petitioner>Heir, or beneficiary, or person so claiming to be</petitioner>
              <respondent>Insurance company, or surety</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Pennsylvania Western U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Third Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-12-03</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Court Rules</type>
                                        
                   <legalProvisions>Federal Rules of Civil Procedure, including Appellate Procedure, or relevant rules of a circuit court Judicial Code, and admiralty rules</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>Panama Refining Co. v. Ryan, 293 U.S. 388 (1935)</title>
              <partNumber>293 U.S. 388</partNumber>
              <partName>Case</partName>
        </titleInfo>
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         <subject>
              <topic>Oil Quotas</topic>
              <topic>Oil and Gas</topic>
              <topic>Hot Oil</topic>
              <topic>Delegation of Power</topic>
              <topic>International Law</topic>
              <topic>The New Deal</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>National Industrial Recovery Act (N.I.R.A.)</topic>
              <topic>Roosevelt, Franklin D.</topic>
              <topic>Separation of Powers</topic>
              <topic>Executive Powers</topic>
              <topic>Constitutional Law</topic>
              <topic>Legislative Powers</topic>
              <topic>Executive Regulations</topic>
              <topic>Executive Authority Vis-A-Vis Congress or the States</topic>
              <topic>Miscellaneous</topic>
        </subject>
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              <decisionDate>1935-01-07</decisionDate>
              <courtTerm>1934</courtTerm>
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                   <topic>Oil Quotas</topic>
                                        
                   <topic>Oil and Gas</topic>
                                        
                   <topic>Hot Oil</topic>
                                        
                   <topic>Delegation of Power</topic>
                                        
                   <topic>International Law</topic>
                                        
                   <topic>The New Deal</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
                   <topic>National Industrial Recovery Act (N.I.R.A.)</topic>
                                        
                   <topic>Roosevelt, Franklin D.</topic>
                                        
                   <topic>Separation of Powers</topic>
                                        
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                   <topic>Constitutional Law</topic>
                                        
                   <topic>Legislative Powers</topic>
                                        
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            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Executive Authority Vis-A-Vis Congress or the States</topic>
                                        
                   <topic>Miscellaneous</topic>
                                    
            </subject>
              <docketId>1934-073-01</docketId>
              <petitioner>Oil company, or natural gas producer</petitioner>
              <respondent state="United States">Governmental official, or an official of an agency established under an interstate compact</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Department or Secretary of the Interior</adminAction>
              <caseOrigin>Texas Eastern 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>1934-12-10</dateArgument>
              <authorityDecision>Judicial review (national level)</authorityDecision>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Constitution</type>
                                        
                   <legalProvisions>Article I, Section 1 (delegation of powers)</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>Act of congress declared unconstitutional</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>8</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Shanferoke Co. v. Westchester Co., 293 U.S. 449 (1935)</title>
              <partNumber>293 U.S. 449</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-449</identifier>
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         <subject>
              <topic>Arbitration</topic>
              <topic>Jurisdiction and Venue</topic>
              <topic>Scope of Authority</topic>
              <topic>Contracts Law</topic>
              <topic>District Courts</topic>
              <topic>Coal</topic>
              <topic>Contractual Agreements</topic>
              <topic>Arbitration (Other than as Pertains to Labor-Management or Employer-Employee Relations (Cf. Union Arbitration)</topic>
              <topic>Economic Activity</topic>
        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1934, from October 1, 1934, to and including (in part) January 7, 1935;Shanferoke Co. v. Westchester Co., 293 U.S. 449 (1935);293 U.S. 449</searchTitle>
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              <decisionDate>1935-01-07</decisionDate>
              <courtTerm>1934</courtTerm>
              <usCitation>293 U.S. 449</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Arbitration</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Scope of Authority</topic>
                                        
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                   <topic>District Courts</topic>
                                        
                   <topic>Coal</topic>
                                        
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            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Arbitration (Other than as Pertains to Labor-Management or Employer-Employee Relations (Cf. Union Arbitration)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1934-101-01</docketId>
              <petitioner>Coal company or coal mine operator</petitioner>
              <respondent>Buyer, purchaser</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>1934-12-07</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>
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         <titleInfo>
              <title>United States et al. v. B. &amp;(and) O. R. Co., 293 U.S. 454 (1935)</title>
              <partNumber>293 U.S. 454</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-454</identifier>
         <identifier type="preferred citation">293 U.S. 454 (1935)</identifier>
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         <subject>
              <topic>Safety Regulations</topic>
              <topic>Conferred Authority</topic>
              <topic>Interstate Commerce Commission (I.C.C.)</topic>
              <topic>Railroads</topic>
              <topic>Separation of Powers</topic>
              <topic>Boiler Inspection Act</topic>
              <topic>Administrative Law</topic>
              <topic>Power-Operated Reversing Gears</topic>
              <topic>Federal or State Regulation of Transportation Regulation: Railroad</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
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              <courtTerm>1934</courtTerm>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Safety Regulations</topic>
                                        
                   <topic>Conferred Authority</topic>
                                        
                   <topic>Interstate Commerce Commission (I.C.C.)</topic>
                                        
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                   <topic>Federal or State Regulation of Transportation Regulation: Railroad</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1934-089-01</docketId>
              <petitioner>Interstate Commerce Commission</petitioner>
              <respondent>Railroad</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction>Interstate Commerce Commission</adminAction>
              <caseOrigin>Ohio Northern U.S. District Court</caseOrigin>
              <caseSource>Ohio Northern U.S. District Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-12-12</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>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Louis Dembitz Brandeis</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Gregory v. Helvering, 293 U.S. 465 (1935)</title>
              <partNumber>293 U.S. 465</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-293/USREPORTS-293-465</identifier>
         <identifier type="preferred citation">293 U.S. 465 (1935)</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cbfcf1</identifier>
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         <subject>
              <topic>Corporate Taxation</topic>
              <topic>Corporate Reorganization</topic>
              <topic>Tax Avoidance</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>United Mortgage Corporation</topic>
              <topic>Substance over Form</topic>
              <topic>Securities</topic>
              <topic>Business Purposes</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
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              <decisionDate>1935-01-07</decisionDate>
              <courtTerm>1934</courtTerm>
              <usCitation>293 U.S. 465</usCitation>
              <fullCitation>293 U.S. 465 (1935)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Corporate Taxation</topic>
                                        
                   <topic>Corporate Reorganization</topic>
                                        
                   <topic>Tax Avoidance</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>United Mortgage Corporation</topic>
                                        
                   <topic>Substance over Form</topic>
                                        
                   <topic>Securities</topic>
                                        
                   <topic>Business Purposes</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>1934-144-01</docketId>
              <petitioner>Stockholder, shareholder, or bondholder</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, Second Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Second Circuit</caseSource>
              <certReason>To resolve important or significant question</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-12-04</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>
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         <titleInfo>
              <title>Taylor v. Sternberg, 293 U.S. 470 (1935)</title>
              <partNumber>293 U.S. 470</partNumber>
              <partName>Case</partName>
        </titleInfo>
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              <topic>Bankruptcy Proceedings</topic>
              <topic>Federal Courts</topic>
              <topic>Bankruptcy Law</topic>
              <topic>Corporations and Associations</topic>
              <topic>Transfer of Assets</topic>
              <topic>Attorneys&apos; and Governmental Employees&apos; or Officials&apos; Fees or Compensation or Licenses</topic>
              <topic>Attorneys</topic>
        </subject>
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              <courtTerm>1934</courtTerm>
              <usCitation>293 U.S. 470</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>State and Local Courts</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
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                   <topic>Federal Courts</topic>
                                        
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            </subject>
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                   <topic>Attorneys&apos; and Governmental Employees&apos; or Officials&apos; Fees or Compensation or Licenses</topic>
                                        
                   <topic>Attorneys</topic>
                                    
            </subject>
              <docketId>1934-094-01</docketId>
              <petitioner>Bankrupt person or business, or business in reorganization</petitioner>
              <respondent>Bankrupt person or business, or business in reorganization</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Arkansas Western U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Eighth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1934-12-14</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
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                   <type>No Legal Provision</type>
                                        
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                   <writer>George Sutherland</writer>
                                        
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            </majorityOpinion>
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                   <majority>9</majority>
                                        
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
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                   <writer>Pierce Butler</writer>
                                        
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                   <majority>8</majority>
                                        
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