United States Government Publishing Office publisher pbl distributor dst United States United States Supreme Court author aut Government Organization text government publication eng USREPORTS Judicial Publications judicial 2025-07-06 JU 6.8/1:308 United States Supreme Court author aut https://www.govinfo.gov/content/pkg/USREPORTS-308 https://www.govinfo.gov/app/details/USREPORTS-308 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308.pdf https://www.govinfo.gov/content/pkg/USREPORTS-308/text/USREPORTS-308.txt United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940 USREPORTS USREPORTS-308 308 1940 1939 cases adjudged in the Supreme Court at United States Supreme Court. creator text law report or digest Digests. Periodicals. dcu Washington, D.C.] U.S. Supreme Court 1940 1883 9999 continuing Irregular eng 1 online resource (volumes) Print began with: [Vol. 108] (Oct. term 1882 ... Oct. term 1883). n-us--- United States. Supreme Court Periodicals Law reports, digests, etc United States Constitutional law United States Digests Judicial opinions United States United States. Supreme Court. Constitutional law Judicial opinions Law reports, digests, etc United States ISSN RECORD 348 JU 6.8/1:308 United States. Supreme Court. 0891-6845 (DLC) 01026074 (OCoLC)4384322 United States. Supreme Court. (OCoLC)26859335 0741-A (online) 2150-2331 2009231052 https://purl.fdlp.gov/GPO/LPS30185 http://www.supremecourt.gov/opinions/boundvolumes.aspx https://purl.fdlp.gov/GPO/gpo54225 https://digital.library.unt.edu/explore/collections/USREP/browse/ https://purl.fdlp.gov/GPO/gpo94050 https://www.loc.gov/collections/united-states-reports/ https://catalog.gpo.gov/fdlpdir/locate.jsp?ItemNumber=0741-A&SYS=000641007 U.S. Government Printing Office 1940-01-01 continuing Completely irregular converted reformatted digital 892 digital object pages JU 6.8/1:308 https://www.govinfo.gov/app/details/USREPORTS-308 P0b002ee1d4aad17d 000641007 DGPO 2025-07-06 2025-07-06 USREPORTS-308 machine generated eng fdlp USREPORTS USREPORTS-308 308 1940 1939 Front Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter-4 D09002ee1d4ccc612 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Title Page FRONTMATTER USREPORTS-308-FrontMatter-4 1 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter-4 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-FrontMatter-4.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter D09002ee1d4ccc615 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Erratum FRONTMATTER USREPORTS-308-FrontMatter 2 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-FrontMatter.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter-2 D09002ee1d4ccc635 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Justices of the Supreme Court FRONTMATTER USREPORTS-308-FrontMatter-2 3 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter-2 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-FrontMatter-2.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter-7 D09002ee1d4ccc5f4 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Supreme Court of the United States FRONTMATTER USREPORTS-308-FrontMatter-7 4 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter-7 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-FrontMatter-7.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter-3 D09002ee1d4ccc5b6 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Note FRONTMATTER USREPORTS-308-FrontMatter-3 5 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter-3 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-FrontMatter-3.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter-8 D09002ee1d4ccc5e7 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Table of Cases Reported FRONTMATTER USREPORTS-308-FrontMatter-8 6 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter-8 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-FrontMatter-8.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter-6 D09002ee1d4ccc5f5 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Table of Cases Cited FRONTMATTER USREPORTS-308-FrontMatter-6 7 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter-6 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-FrontMatter-6.pdf Front Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter-5 D09002ee1d4ccc613 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Table of Statutes Cited FRONTMATTER USREPORTS-308-FrontMatter-5 8 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-FrontMatter-5 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-FrontMatter-5.pdf 308 U.S. 1 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-1 308 U.S. 1 (1939) 308 U.S. 1 D09002ee1d4ccc618 Taxation Jurisdiction and Venue Domicile Controversy Between States Tax Administration and Collection Civil Procedure Equity State and Local Taxation Non-Real Property Dispute Between States Interstate Relations United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Massachusetts v. Missouri, 308 U.S. 1 (1939);308 U.S. 1 CASE USREPORTS-308-1 1 9 1 1939-11-06 1939 308 U.S. 1 308 U.S. 1 (1939) Taxation Jurisdiction and Venue Domicile Controversy Between States Tax Administration and Collection Civil Procedure Equity State and Local Taxation Non-Real Property Dispute Between States Interstate Relations 1939-022-01 State State Original Case did not arise on cert or cert not granted Charles Evans Hughes 1939-10-09 Judicial review (national level) Constitution Article III, Section 2, Paragraph 2 (original jurisdiction) Opinion of the court (orally argued) No declaration of unconstitutionality Petition denied or appeal dismissed No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-1 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-1.pdf 308 U.S. 21 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-21 308 U.S. 21 (1939) 308 U.S. 21 D09002ee1d4ccc5b4 Property Tax Home Owners Loan Act of 1933 Taxation Tax Administration and Collection Mortgages Tax Law Real Estate Loans National Supremacy: Intergovernmental Tax Immunity Federalism United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Pittman v. Home Owners' Corp., 308 U.S. 21 (1939);308 U.S. 21 CASE USREPORTS-308-21 21 10 1 1939-11-06 1939 308 U.S. 21 308 U.S. 21 (1939) Property Tax Home Owners Loan Act of 1933 Taxation Tax Administration and Collection Mortgages Tax Law Real Estate Loans National Supremacy: Intergovernmental Tax Immunity Federalism 1939-023-01 Governmental employee or job applicant Not listed among agencies in the first Administrative Action variable Cert State Agency State Trial Court State Supreme Court No reason given Charles Evans Hughes 1939-10-12 Judicial review (state level) Constitution Article VI, Section 2 (supremacy clause) Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-21 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-21.pdf 308 U.S. 34 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-34 308 U.S. 34 (1939) 308 U.S. 34 D09002ee1d4ccc60a Food Industry Intellectual Property Patent Validity Prior Art Yeast Alcoholic Beverages Intellectual Property Law Baking Patents Patents and Copyrights: Patent Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Standard Brands v. Yeast Corp., 308 U.S. 34 (1939);308 U.S. 34 CASE USREPORTS-308-34 34 11 1 1939-11-06 1939 308 U.S. 34 308 U.S. 34 (1939) Food Industry Intellectual Property Patent Validity Prior Art Yeast Alcoholic Beverages Intellectual Property Law Baking Patents Patents and Copyrights: Patent Economic Activity 1939-017-01 Inventor, patent assigner, trademark owner or holder Business, corporation Cert New Jersey U.S. District Court U.S. Court of Appeals, Third Circuit No reason given Charles Evans Hughes 1939-10-12 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent James Clark McReynolds Charles Evans Hughes (2) 7 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-34 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-34.pdf 308 U.S. 39 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-39 308 U.S. 39 (1939) 308 U.S. 39 D09002ee1d4ccc5b3 Gift Tax Taxation Tax Administration and Collection Tax Law Inter Vivos Gift Statutory Construction Transfer and Inheritance Tax Wills, Trusts, and Estates Law Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Estate of Sanford v. Comm'r, 308 U.S. 39 (1939);308 U.S. 39 CASE USREPORTS-308-39 39 12 1 1939-11-06 1939 308 U.S. 39 308 U.S. 39 (1939) Gift Tax Taxation Tax Administration and Collection Tax Law Inter Vivos Gift Statutory Construction Transfer and Inheritance Tax Wills, Trusts, and Estates Law Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1939-018-01 Taxpayer or executor of taxpayer's estate, federal only Internal Revenue Service, Collector, Commissioner, or District Director of Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Third Circuit U.S. Court of Appeals, Third Circuit Other reason Charles Evans Hughes 1939-10-08 Statutory construction Interpretation of administrative regulation or rule, or executive order Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Harlan Fiske Stone Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-39 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-39.pdf 308 U.S. 54 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-54 308 U.S. 54 (1939) 308 U.S. 54 D09002ee1d4ccc634 Gift Tax Taxation Tax Administration and Collection Tax Law Inter Vivos Gift Statutory Construction Transfer and Inheritance Tax Wills, Trusts, and Estates Law Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Rasquin v. Humphreys, 308 U.S. 54 (1939);308 U.S. 54 CASE USREPORTS-308-54 54 13 1 1939-11-06 1939 308 U.S. 54 308 U.S. 54 (1939) Gift Tax Taxation Tax Administration and Collection Tax Law Inter Vivos Gift Statutory Construction Transfer and Inheritance Tax Wills, Trusts, and Estates Law Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1939-019-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Cert Internal Revenue Service, Collector, Commissioner, or District Director of New York Eastern U.S. District Court U.S. Court of Appeals, Second Circuit Other reason Charles Evans Hughes 1939-10-19 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Harlan Fiske Stone Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-54 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-54.pdf 308 U.S. 57 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-57 308 U.S. 57 (1939) 308 U.S. 57 D09002ee1d4ccc5ea Finance and Financial Sector Motor Vehicles Automobile Licenses Bankruptcy Tax Administration and Collection Statutory Construction State and Local Taxation Roads and Highways Taxation Bankruptcy Law Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Boteler v. Ingels, 308 U.S. 57 (1939);308 U.S. 57 CASE USREPORTS-308-57 57 14 1 1939-11-06 1939 308 U.S. 57 308 U.S. 57 (1939) Finance and Financial Sector Motor Vehicles Automobile Licenses Bankruptcy Tax Administration and Collection Statutory Construction State and Local Taxation Roads and Highways Taxation Bankruptcy Law Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims) Economic Activity 1939-010-01 Bankrupt person or business, or business in reorganization State Cert California Southern U.S. District Court U.S. Court of Appeals, Ninth Circuit Putative conflict Charles Evans Hughes 1939-10-16 Statutory construction Federal Statute Bankruptcy Code, Bankruptcy Act or Rules, or Bankruptcy Reform Act of 1978 Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Hugo Lafayette Black Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-57 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-57.pdf 308 U.S. 62 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-62 308 U.S. 62 (1939) 308 U.S. 62 D09002ee1d4ccc5ed Social Security Social Security Tax Contracts Taxation Tax Administration and Collection Tax Law Aircraft Liability, Governmental: Tort or Contract Actions by or Against Government or Governmental Officials Other than Defense of Criminal Actions Brought Under a Civil Rights Action. Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;U.S. v. Glenn L. Martin Co., 308 U.S. 62 (1939);308 U.S. 62 CASE USREPORTS-308-62 62 15 1 1939-11-06 1939 308 U.S. 62 308 U.S. 62 (1939) Social Security Social Security Tax Contracts Taxation Tax Administration and Collection Tax Law Aircraft Liability, Governmental: Tort or Contract Actions by or Against Government or Governmental Officials Other than Defense of Criminal Actions Brought Under a Civil Rights Action. Economic Activity 1939-034-01 United States Government contractor Cert Maryland U.S. District Court U.S. Court of Appeals, Fourth Circuit To resolve question presented Charles Evans Hughes 1939-10-19 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Hugo Lafayette Black Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-62 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-62.pdf 308 U.S. 66 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-66 308 U.S. 66 (1939) 308 U.S. 66 D09002ee1d4ccc5ef Jurisdiction and Venue Washington Stocks and Bonds Res Judicata Bonds Wills, Trusts, and Estates Law Idaho Civil Procedure Securities Property Judicial Administration: Interpleader Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Treinies v. Sunshine Min. Co., 308 U.S. 66 (1939);308 U.S. 66 CASE USREPORTS-308-66 66 16 1 1939-11-06 1939 308 U.S. 66 308 U.S. 66 (1939) Jurisdiction and Venue Washington Stocks and Bonds Res Judicata Bonds Wills, Trusts, and Estates Law Idaho Civil Procedure Securities Property Judicial Administration: Interpleader Judicial Power 1939-024-01 Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels Cert Idaho U.S. District Court U.S. Court of Appeals, Ninth Circuit Other reason Charles Evans Hughes 1939-10-10 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Stanley Forman Reed Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-66 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-66.pdf 308 U.S. 79 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-79 308 U.S. 79 (1939) 308 U.S. 79 D09002ee1d4ccc617 Finance and Financial Sector Legislative History Bankruptcy Agency Interstate Commerce Commission (I.C.C.) Railroads Administrative Law and Regulatory Procedure Transportation Act of 1920 Bankruptcy Law Federal or State Regulation of Transportation Regulation: Railroad Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Palmer v. Massachusetts, 308 U.S. 79 (1939);308 U.S. 79 CASE USREPORTS-308-79 79 17 1 1939-11-06 1939 308 U.S. 79 308 U.S. 79 (1939) Finance and Financial Sector Legislative History Bankruptcy Agency Interstate Commerce Commission (I.C.C.) Railroads Administrative Law and Regulatory Procedure Transportation Act of 1920 Bankruptcy Law Federal or State Regulation of Transportation Regulation: Railroad Economic Activity 1939-004-01 Bankrupt person or business, or business in reorganization State Cert Connecticut U.S. District Court U.S. Court of Appeals, Second Circuit No reason given Charles Evans Hughes 1939-10-11 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Felix Frankfurter Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-79 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-79.pdf 308 U.S. 90 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-90 308 U.S. 90 (1939) 308 U.S. 90 D09002ee1d4ccc636 Income Tax Corporate Income Tax Taxation Tax Administration and Collection Tax Law Administrative Law and Regulatory Procedure Treasury Regulations Revenue Act of 1928 Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Helvering v. Wilshire Oil Co., 308 U.S. 90 (1939);308 U.S. 90 CASE USREPORTS-308-90 90 18 1 1939-11-06 1939 308 U.S. 90 308 U.S. 90 (1939) Income Tax Corporate Income Tax Taxation Tax Administration and Collection Tax Law Administrative Law and Regulatory Procedure Treasury Regulations Revenue Act of 1928 Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1939-020-01 Internal Revenue Service, Collector, Commissioner, or District Director of Oil company, or natural gas producer Cert Board of Tax Appeals U.S. Court of Appeals, Ninth Circuit U.S. Court of Appeals, Ninth Circuit Federal court conflict and to resolve important or significant question Charles Evans Hughes 1939-10-09 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition William Orville Douglas Charles Evans Hughes (2) 7 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-90 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-90.pdf 308 U.S. 104 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-104 308 U.S. 104 (1939) 308 U.S. 104 D09002ee1d4ccc62e Income Tax Corporate Income Tax Taxation Tax Administration and Collection Tax Law Administrative Law and Regulatory Procedure Treasury Regulations Revenue Act of 1928 Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;F.H.E. Oil Co. v. Helvering, 308 U.S. 104 (1939);308 U.S. 104 CASE USREPORTS-308-104 104 19 1 1939-11-06 1939 308 U.S. 104 308 U.S. 104 (1939) Income Tax Corporate Income Tax Taxation Tax Administration and Collection Tax Law Administrative Law and Regulatory Procedure Treasury Regulations Revenue Act of 1928 Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1939-021-01 Taxpayer or executor of taxpayer's estate, federal only Internal Revenue Service, Collector, Commissioner, or District Director of Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Fifth Circuit U.S. Court of Appeals, Fifth Circuit No reason given Charles Evans Hughes 1939-10-09 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent William Orville Douglas Charles Evans Hughes (2) 7 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-104 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-104.pdf 308 U.S. 106 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-106 308 U.S. 106 (1939) 308 U.S. 106 D09002ee1d4ccc610 Securities Bonds Bankruptcy Law Equity Equitable Reorganization Creditors Bankruptcy Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Case v. Los Angeles Lumber Co., 308 U.S. 106 (1939);308 U.S. 106 CASE USREPORTS-308-106 106 20 1 1939-11-06 1939 308 U.S. 106 308 U.S. 106 (1939) Securities Bonds Bankruptcy Law Equity Equitable Reorganization Creditors Bankruptcy Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims) Economic Activity 1939-011-01 Stockholder, shareholder, or bondholder Bankrupt person or business, or business in reorganization Cert California Southern U.S. District Court U.S. Court of Appeals, Ninth Circuit Federal court conflict Charles Evans Hughes 1939-10-18 Statutory construction Federal Statute Bankruptcy Code, Bankruptcy Act or Rules, or Bankruptcy Reform Act of 1978 Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition William Orville Douglas Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-106 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-106.pdf 308 U.S. 132 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-132 308 U.S. 132 (1939) 308 U.S. 132 D09002ee1d4ccc611 Administrative Law Motor Carriers Commerce Clause Dormant Commerce Clause Due Process Alcoholic Beverages Equal Protection Taxation Police Powers Constitutional Law State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Ziffrin, Inc. v. Reeves, 308 U.S. 132 (1939);308 U.S. 132 CASE USREPORTS-308-132 132 21 1 1939-11-13 1939 308 U.S. 132 308 U.S. 132 (1939) Administrative Law Motor Carriers Commerce Clause Dormant Commerce Clause Due Process Alcoholic Beverages Equal Protection Taxation Police Powers Constitutional Law State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation) Economic Activity 1939-031-01 Distributor, importer, or exporter of alcoholic beverages Governmental official, or an official of an agency established under an interstate compact Appeal State Agency Kentucky Eastern U.S. District Court Kentucky Eastern U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1939-10-12 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent James Clark McReynolds Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-132 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-132.pdf 308 U.S. 141 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-141 308 U.S. 141 (1939) 308 U.S. 141 D09002ee1d4ccc616 Common Carriers Pipelines Due Process Oil and Gas Interstate Commerce Constitutional Law Statutory Construction Civil Procedure Federal and Some Few State Regulation of Transportation Regulation: Pipeline (Cf. Federal Public Utilities Regulation: Gas Pipeline) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Valvoline Oil Co. v. U.S., 308 U.S. 141 (1939);308 U.S. 141 CASE USREPORTS-308-141 141 22 1 1939-11-13 1939 308 U.S. 141 308 U.S. 141 (1939) Common Carriers Pipelines Due Process Oil and Gas Interstate Commerce Constitutional Law Statutory Construction Civil Procedure Federal and Some Few State Regulation of Transportation Regulation: Pipeline (Cf. Federal Public Utilities Regulation: Gas Pipeline) Economic Activity 1939-003-01 Oil company, or natural gas producer Interstate Commerce Commission Appeal Interstate Commerce Commission Pennsylvania Western U.S. District Court Pennsylvania Western U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1939-10-19 Statutory construction Federal Statute Federal Water Pollution Control (Clean Water), plus amendments Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Stanley Forman Reed Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-141 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-141.pdf 308 U.S. 147 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-147 308 U.S. 147 (1939) 308 U.S. 147 D09002ee1d4ccc633 Local Ordinances First Amendment Freedom of Speech State and Local Government Human Rights and Civil Liberties Fourteenth Amendment Constitutional Law Freedom of the Press First Amendment, Miscellaneous (Cf. Comity: First Amendment) First Amendment United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Schneider v. State, 308 U.S. 147 (1939);308 U.S. 147 CASE USREPORTS-308-147 147 23 1 1939-11-22 1939 308 U.S. 147 308 U.S. 147 (1939) Local Ordinances First Amendment Freedom of Speech State and Local Government Human Rights and Civil Liberties Fourteenth Amendment Constitutional Law Freedom of the Press First Amendment, Miscellaneous (Cf. Comity: First Amendment) First Amendment 1939-012-01 Person convicted of crime City, town, township, village, or borough government or governmental unit Cert State Trial Court State Supreme Court To resolve important or significant question Charles Evans Hughes 1939-10-13 Judicial review (state level) Constitutional Amendment First Amendment (speech, press, and assembly) Opinion of the court (orally argued) Municipal or other local ordinance unconstitutional Affirmed (includes modified) No favorable disposition for petitioning party apparent Owen Josephus Roberts Charles Evans Hughes (2) 7 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-147 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-147.pdf 308 U.S. 165 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-165 308 U.S. 165 (1939) 308 U.S. 165 D09002ee1d4ccc638 Service of Suit Controlled Foreign Companies Foreign Corporations Jurisdiction and Venue Agents Civil Procedure Corporations and Associations Venue Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Neibro Co. v. Bethlehem Corp., 308 U.S. 165 (1939);308 U.S. 165 CASE USREPORTS-308-165 165 24 1 1939-11-22 1939 308 U.S. 165 308 U.S. 165 (1939) Service of Suit Controlled Foreign Companies Foreign Corporations Jurisdiction and Venue Agents Civil Procedure Corporations and Associations Venue Judicial Power 1939-030-01 Stockholder, shareholder, or bondholder Foreign (non-American) nongovernmental entity Cert New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit Federal court conflict Charles Evans Hughes 1939-10-17 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Felix Frankfurter Harlan Fiske Stone 5 3 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-165 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-165.pdf 308 U.S. 180 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-180 308 U.S. 180 (1939) 308 U.S. 180 D09002ee1d4ccc5f3 Debt Bankruptcy Law Farmland Statutory Construction Farming Bankruptcy Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;John Hancock Ins. Co. v. Bartels, 308 U.S. 180 (1939);308 U.S. 180 CASE USREPORTS-308-180 180 25 1 1939-12-04 1939 308 U.S. 180 308 U.S. 180 (1939) Debt Bankruptcy Law Farmland Statutory Construction Farming Bankruptcy Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims) Economic Activity 1939-007-01 Creditor, including institution appearing as such, e.g., a finance company Bankrupt person or business, or business in reorganization Cert Texas Western U.S. District Court U.S. Court of Appeals, Fifth Circuit Federal court conflict and to resolve important or significant question Charles Evans Hughes 1939-11-09 Statutory construction Federal Statute Bankruptcy Code, Bankruptcy Act or Rules, or Bankruptcy Reform Act of 1978 Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-180 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-180.pdf 308 U.S. 188 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-188 308 U.S. 188 (1939) 308 U.S. 188 D09002ee1d4ccc5e8 Food Industry Competition and Antitrust Sherman Act Agricultural Marketing Milk Price-Fixing Consumer Protection Commerce Conspiracy Antitrust Law Statutory Construction of Criminal Laws: Conspiracy (Cf. Subconstitutional Fair Procedure: Conspiracy) Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;United States v. Borden Co., 308 U.S. 188 (1939);308 U.S. 188 CASE USREPORTS-308-188 188 26 1 1939-12-04 1939 308 U.S. 188 308 U.S. 188 (1939) Food Industry Competition and Antitrust Sherman Act Agricultural Marketing Milk Price-Fixing Consumer Protection Commerce Conspiracy Antitrust Law Statutory Construction of Criminal Laws: Conspiracy (Cf. Subconstitutional Fair Procedure: Conspiracy) Criminal Procedure 1939-008-01 United States Food, meat packing, or processing company, stockyard Appeal Department or Secretary of Agriculture Illinois Northern U.S. District Court Illinois Northern U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1939-11-15 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-188 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-188.pdf 308 U.S. 208 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-208 308 U.S. 208 (1939) 308 U.S. 208 D09002ee1d4ccc5b7 Property Property Rights Property Law Land Titles Real Estate Claims of Title Bona Fide Purchaser Real Property Private Action United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Cities Service Co. v. Dunlap, 308 U.S. 208 (1939);308 U.S. 208 CASE USREPORTS-308-208 208 27 1 1939-12-04 1939 308 U.S. 208 308 U.S. 208 (1939) Property Property Rights Property Law Land Titles Real Estate Claims of Title Bona Fide Purchaser Real Property Private Action 1939-035-01 Oil company, or natural gas producer Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels Cert Texas Eastern U.S. District Court U.S. Court of Appeals, Fifth Circuit No reason given Charles Evans Hughes 1939-11-08 Federal common law No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition James Clark McReynolds Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-208 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-208.pdf 308 U.S. 213 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-213 308 U.S. 213 (1939) 308 U.S. 213 D09002ee1d4ccc619 Administrative Law Livestock Railroads Agency Interstate Commerce Interstate Commerce Commission (I.C.C.) Administrative Law and Regulatory Procedure Tariffs Agency Jurisdiction Federal or State Regulation of Transportation Regulation: Railroad Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Union Stock Yard Co. v. U.S., 308 U.S. 213 (1939);308 U.S. 213 CASE USREPORTS-308-213 213 28 1 1939-12-04 1939 308 U.S. 213 308 U.S. 213 (1939) Administrative Law Livestock Railroads Agency Interstate Commerce Interstate Commerce Commission (I.C.C.) Administrative Law and Regulatory Procedure Tariffs Agency Jurisdiction Federal or State Regulation of Transportation Regulation: Railroad Economic Activity 1939-005-01 Food, meat packing, or processing company, stockyard Interstate Commerce Commission Appeal Interstate Commerce Commission Illinois Northern U.S. District Court Illinois Northern U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1939-11-10 Interpretation of administrative regulation or rule, or executive order Statutory construction Federal Statute Interstate Commerce, as amended Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Harlan Fiske Stone Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-213 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-213.pdf 308 U.S. 225 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-225 308 U.S. 225 (1939) 308 U.S. 225 D09002ee1d4ccc5b1 Administrative Law Interstate Commerce Interstate Commerce Commission (I.C.C.) Agency Railroads Employee Benefits Administrative Law and Regulatory Procedure Commerce Clause Labor-Management Disputes: Employee Discharge Unions United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;United States v. Lowden, 308 U.S. 225 (1939);308 U.S. 225 CASE USREPORTS-308-225 225 29 1 1939-12-04 1939 308 U.S. 225 308 U.S. 225 (1939) Administrative Law Interstate Commerce Interstate Commerce Commission (I.C.C.) Agency Railroads Employee Benefits Administrative Law and Regulatory Procedure Commerce Clause Labor-Management Disputes: Employee Discharge Unions 1939-002-01 United States Railroad Appeal Interstate Commerce Commission Illinois Northern U.S. District Court Illinois Northern U.S. District Court Case did not arise on cert or cert not granted Charles Evans Hughes 1939-11-06 Statutory construction Federal Statute National Labor Relations, as amended Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Harlan Fiske Stone Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-225 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-225.pdf 308 U.S. 241 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-241 308 U.S. 241 (1939) 308 U.S. 241 D09002ee1d4ccc604 Labor-Management Relations Labor and Employment Law Agency Labor Administrative Law and Regulatory Procedure Labor Unions Wages and Hours National Labor Relations Act (N.L.R.A.) Labor-Management Disputes: Union Representatives Unions United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Labor Board v. Newport News Co., 308 U.S. 241 (1939);308 U.S. 241 CASE USREPORTS-308-241 241 30 1 1939-12-04 1939 308 U.S. 241 308 U.S. 241 (1939) Labor-Management Relations Labor and Employment Law Agency Labor Administrative Law and Regulatory Procedure Labor Unions Wages and Hours National Labor Relations Act (N.L.R.A.) Labor-Management Disputes: Union Representatives Unions 1939-009-01 National Labor Relations Board, or regional office or officer Employer. If employer's relations with employees are governed by the nature of the employer's business (e.g., railroad, boat), rather than labor law generally, the more specific designation is used in place of Employer. Cert National Labor Relations Board, or regional office or officer U.S. Court of Appeals, Fourth Circuit U.S. Court of Appeals, Fourth Circuit Federal court conflict Charles Evans Hughes 1939-11-06 Statutory construction Federal Statute National Labor Relations, as amended Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition Owen Josephus Roberts Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-241 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-241.pdf 308 U.S. 252 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-252 308 U.S. 252 (1939) 308 U.S. 252 D09002ee1d4ccc5f0 Income Tax Property Tax Transfers of Property Taxation Board of Tax Appeals Tax Administration and Collection Tax Law Depreciation Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Helvering v. Lazarus & Co., 308 U.S. 252 (1939);308 U.S. 252 CASE USREPORTS-308-252 252 31 1 1939-12-04 1939 308 U.S. 252 308 U.S. 252 (1939) Income Tax Property Tax Transfers of Property Taxation Board of Tax Appeals Tax Administration and Collection Tax Law Depreciation Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1939-016-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Sixth Circuit U.S. Court of Appeals, Sixth Circuit Federal court conflict Charles Evans Hughes 1939-11-14 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Hugo Lafayette Black Charles Evans Hughes (2) 7 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-252 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-252.pdf 308 U.S. 256 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-256 308 U.S. 256 (1939) 308 U.S. 256 D09002ee1d4ccc614 Tucker Act of 1887 Just Compensation Floods and Storm Protection Mississippi Flood Control Act of 1928 Takings Emergency Management Public Use Property Rights Eminent Domain Property Law Fifth Amendment Property Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property Due Process United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;U.S. v. Sponenbarger, 308 U.S. 256 (1939);308 U.S. 256 CASE USREPORTS-308-256 256 32 1 1939-12-04 1939 308 U.S. 256 308 U.S. 256 (1939) Tucker Act of 1887 Just Compensation Floods and Storm Protection Mississippi Flood Control Act of 1928 Takings Emergency Management Public Use Property Rights Eminent Domain Property Law Fifth Amendment Property Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property Due Process 1939-026-01 United States Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels Cert Arkansas Eastern U.S. District Court U.S. Court of Appeals, Eighth Circuit Other reason Charles Evans Hughes 1939-11-07 Judicial review (national level) Constitutional Amendment Fifth Amendment (takings clause) Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Hugo Lafayette Black Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-256 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-256.pdf 308 U.S. 271 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-271 308 U.S. 271 (1939) 308 U.S. 271 D09002ee1d4ccc609 Just Compensation Floods and Storm Protection Takings Condemnation Property Rights Eminent Domain Property Law Fifth Amendment Property Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property Due Process United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Danforth v. United States, 308 U.S. 271 (1939);308 U.S. 271 CASE USREPORTS-308-271 271 33 1 1939-12-04 1939 308 U.S. 271 308 U.S. 271 (1939) Just Compensation Floods and Storm Protection Takings Condemnation Property Rights Eminent Domain Property Law Fifth Amendment Property Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property Due Process 1939-027-01 Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels United States Cert Missouri Eastern U.S. District Court U.S. Court of Appeals, Eighth Circuit To resolve important or significant question Charles Evans Hughes 1939-11-08 Judicial review (national level) Constitutional Amendment Fifth Amendment (takings clause) Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed and reversed (or vacated) in part Petitioning party received a favorable disposition Stanley Forman Reed Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-271 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-271.pdf 308 U.S. 287 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-287 308 U.S. 287 (1939) 308 U.S. 287 D09002ee1d4ccc630 Conspiracy Defendants Testifying Jury Instructions Criminal Code Witnesses Drugs and Narcotics Criminal Procedure Fifth Amendment Criminal Law and Procedure Defendant as Witness Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Bruno v. United States, 308 U.S. 287 (1939);308 U.S. 287 CASE USREPORTS-308-287 287 34 1 1939-12-04 1939 308 U.S. 287 308 U.S. 287 (1939) Conspiracy Defendants Testifying Jury Instructions Criminal Code Witnesses Drugs and Narcotics Criminal Procedure Fifth Amendment Criminal Law and Procedure Defendant as Witness Statutory Construction of Criminal Laws: Narcotics Includes Regulation and Prohibition of Alcohol Criminal Procedure 1939-028-01 Person convicted of crime United States Cert New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit To resolve important or significant question Charles Evans Hughes 1939-11-06 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Felix Frankfurter Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-287 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-287.pdf 308 U.S. 295 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-295 308 U.S. 295 (1939) 308 U.S. 295 D09002ee1d4ccc5ee Equitable Remedies Equitable Power Bankruptcy One Man Corporation Equity Legal Remedies Bankruptcy Law Securities Creditors Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims) Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Pepper v. Litton, 308 U.S. 295 (1939);308 U.S. 295 CASE USREPORTS-308-295 295 35 1 1939-12-04 1939 308 U.S. 295 308 U.S. 295 (1939) Equitable Remedies Equitable Power Bankruptcy One Man Corporation Equity Legal Remedies Bankruptcy Law Securities Creditors Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims) Economic Activity 1939-033-01 Creditor, including institution appearing as such, e.g., a finance company Stockholder, shareholder, or bondholder Cert Virginia Western U.S. District Court U.S. Court of Appeals, Fourth Circuit Other reason Charles Evans Hughes 1939-11-09 Statutory construction Federal Statute Bankruptcy Code, Bankruptcy Act or Rules, or Bankruptcy Reform Act of 1978 Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition William Orville Douglas Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-295 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-295.pdf 308 U.S. 313 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-313 308 U.S. 313 (1939) 308 U.S. 313 D09002ee1d4ccc63a Gifts Causa Mortis Taxation Jurisdiction and Venue Wills, Trusts, and Estates Law Fourteenth Amendment Constitutional Law Transfer and Inheritance Tax Wills and Trusts Private Action United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Pearson v. McGraw, 308 U.S. 313 (1939);308 U.S. 313 CASE USREPORTS-308-313 313 36 1 1939-12-04 1939 308 U.S. 313 308 U.S. 313 (1939) Gifts Causa Mortis Taxation Jurisdiction and Venue Wills, Trusts, and Estates Law Fourteenth Amendment Constitutional Law Transfer and Inheritance Tax Wills and Trusts Private Action 1939-029-01 Governmental official, or an official of an agency established under an interstate compact State or local governmental taxpayer, or executor of the estate of Cert State Agency State Trial Court State Supreme Court Federal court conflict and to resolve important or significant question Charles Evans Hughes 1939-11-15 Federal common law No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition William Orville Douglas Charles Evans Hughes (2) 7 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-313 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-313.pdf 308 U.S. 321 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-321 308 U.S. 321 (1939) 308 U.S. 321 D09002ee1d4ccc5f9 Evidence Wiretapping Telecommunications Criminal Code Criminal Procedure Fourth Amendment Fraud and Financial Crimes Communications Criminal Law and Procedure Subconstitutional Fair Procedure: Presentation, Admissibility, or Sufficiency of Evidence (Not Necessarily a Criminal Case) Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Weiss v. United States, 308 U.S. 321 (1939);308 U.S. 321 CASE USREPORTS-308-321 321 37 1 1939-12-11 1939 308 U.S. 321 308 U.S. 321 (1939) Evidence Wiretapping Telecommunications Criminal Code Criminal Procedure Fourth Amendment Fraud and Financial Crimes Communications Criminal Law and Procedure Subconstitutional Fair Procedure: Presentation, Admissibility, or Sufficiency of Evidence (Not Necessarily a Criminal Case) Criminal Procedure 1939-006-01 Person convicted of crime United States Cert New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit Federal court conflict Charles Evans Hughes 1939-11-13 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Owen Josephus Roberts Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-321 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-321.pdf 308 U.S. 331 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-331 308 U.S. 331 (1939) 308 U.S. 331 D09002ee1d4ccc5b8 Corporate Income Tax Taxation Tax Law Fourteenth Amendment Car Assembly Motor Vehicles Due Process Franchise Tax State or Local Government Tax Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Ford Motor Co. v. Beauchamp, 308 U.S. 331 (1939);308 U.S. 331 CASE USREPORTS-308-331 331 38 1 1939-12-11 1939 308 U.S. 331 308 U.S. 331 (1939) Corporate Income Tax Taxation Tax Law Fourteenth Amendment Car Assembly Motor Vehicles Due Process Franchise Tax State or Local Government Tax Economic Activity 1939-025-01 Auto manufacturer Governmental official, or an official of an agency established under an interstate compact Cert State Agency Texas Western U.S. District Court U.S. Court of Appeals, Fifth Circuit Putative conflict Charles Evans Hughes 1939-10-16 Statutory construction State or local law or regulation State or Local Law Regulation Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Stanley Forman Reed Charles Evans Hughes (2) 7 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-331 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-331.pdf 308 U.S. 338 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-338 308 U.S. 338 (1939) 308 U.S. 338 D09002ee1d4ccc62f Criminal Procedure Fraud and Financial Crimes Fourth Amendment Criminal Code Evidence Criminal Law and Procedure Telecommunications Wiretapping Subconstitutional Fair Procedure: Presentation, Admissibility, or Sufficiency of Evidence (Not Necessarily a Criminal Case) Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Nardone v. United States, 308 U.S. 338 (1939);308 U.S. 338 CASE USREPORTS-308-338 338 39 1 1939-12-11 1939 308 U.S. 338 308 U.S. 338 (1939) Criminal Procedure Fraud and Financial Crimes Fourth Amendment Criminal Code Evidence Criminal Law and Procedure Telecommunications Wiretapping Subconstitutional Fair Procedure: Presentation, Admissibility, or Sufficiency of Evidence (Not Necessarily a Criminal Case) Criminal Procedure 1939-015-01 Person convicted of crime United States Cert New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit No reason given Charles Evans Hughes 1939-11-14 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Felix Frankfurter Charles Evans Hughes (2) 6 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-338 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-338.pdf 308 U.S. 343 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-343 308 U.S. 343 (1939) 308 U.S. 343 D09002ee1d4ccc63b American Indians Federal Indian and Tribal Law Tax Avoidance Tax Administration and Collection Tax Law Indigenous Peoples Tax Refunds Taxation Native Americans North America Fee Simple Patent Pottawatomie Indians Native Peoples National Supremacy: Intergovernmental Tax Immunity Federalism United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Board Comm'rs v. U.S., 308 U.S. 343 (1939);308 U.S. 343 CASE USREPORTS-308-343 343 40 1 1939-12-18 1939 308 U.S. 343 308 U.S. 343 (1939) American Indians Federal Indian and Tribal Law Tax Avoidance Tax Administration and Collection Tax Law Indigenous Peoples Tax Refunds Taxation Native Americans North America Fee Simple Patent Pottawatomie Indians Native Peoples National Supremacy: Intergovernmental Tax Immunity Federalism 1939-014-01 County government or county governmental unit, except school district United States Cert State Agency Kansas U.S. District Court U.S. Court of Appeals, Tenth Circuit Federal court conflict Charles Evans Hughes 1939-10-16 Judicial review (state level) Constitution Article VI, Section 2 (supremacy clause) Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Felix Frankfurter Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-343 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-343.pdf 308 U.S. 355 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-355 308 U.S. 355 (1939) 308 U.S. 355 D09002ee1d4ccc631 Fraud and Financial Crimes Board of Tax Appeals Capital Gains Tax Tax Avoidance Tax Administration and Collection Revenue Act of 1932 Tax Law Taxation Securities Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Griffiths v. Commissioner, 308 U.S. 355 (1939);308 U.S. 355 CASE USREPORTS-308-355 355 41 1 1939-12-18 1939 308 U.S. 355 308 U.S. 355 (1939) Fraud and Financial Crimes Board of Tax Appeals Capital Gains Tax Tax Avoidance Tax Administration and Collection Revenue Act of 1932 Tax Law Taxation Securities Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1939-013-01 Taxpayer or executor of taxpayer's estate, federal only Internal Revenue Service, Collector, Commissioner, or District Director of Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Seventh Circuit U.S. Court of Appeals, Seventh Circuit Putative conflict Charles Evans Hughes 1939-12-05 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Felix Frankfurter Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-355 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-355.pdf 308 U.S. 358 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-358 308 U.S. 358 (1939) 308 U.S. 358 D09002ee1d4ccc5e9 Property Tax Tax Avoidance Public Contracts and Procurement Tax Administration and Collection Tax Law State and Local Taxation Taxation Bath Houses Social Security Act Tax-Exempt Organizations National Supremacy: Intergovernmental Tax Immunity Federalism United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Buckstaff Co. v. McKinley, 308 U.S. 358 (1939);308 U.S. 358 CASE USREPORTS-308-358 358 42 1 1939-12-18 1939 308 U.S. 358 308 U.S. 358 (1939) Property Tax Tax Avoidance Public Contracts and Procurement Tax Administration and Collection Tax Law State and Local Taxation Taxation Bath Houses Social Security Act Tax-Exempt Organizations National Supremacy: Intergovernmental Tax Immunity Federalism 1939-001-01 Business, corporation State commission, board, committee, or authority Cert State Trial Court State Supreme Court Other reason Charles Evans Hughes Judicial review (state level) Constitution Article VI, Section 2 (supremacy clause) Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent William Orville Douglas Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-358 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-358.pdf 308 U.S. 365 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-365 308 U.S. 365 (1939) 308 U.S. 365 D09002ee1d4ccc5b5 Contracts Law Oil Wells Contracts Due Process Oil and Gas Oil Drilling Real Property Private Action United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Helis v. Ward, 308 U.S. 365 (1939);308 U.S. 365 CASE USREPORTS-308-365 365 43 1 1939-12-18 1939 308 U.S. 365 308 U.S. 365 (1939) Contracts Law Oil Wells Contracts Due Process Oil and Gas Oil Drilling Real Property Private Action 1939-032-01 Buyer, purchaser Seller or vendor Cert Louisiana Eastern U.S. District Court U.S. Court of Appeals, Fifth Circuit No reason given Charles Evans Hughes 1939-12-06 Federal common law No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent William Orville Douglas Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-365 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-365.pdf 308 U.S. 371 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-371 308 U.S. 371 (1940) 308 U.S. 371 D09002ee1d4ccc62d Securities Arkansas Civil Procedure Res Judicata Debt Bankruptcy Judicial Administration: Collateral Estoppel or Res Judicata Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Chicot County Dist. v. Bank, 308 U.S. 371 (1940);308 U.S. 371 CASE USREPORTS-308-371 371 44 1 1940-01-02 1939 308 U.S. 371 308 U.S. 371 (1940) Securities Arkansas Civil Procedure Res Judicata Debt Bankruptcy Judicial Administration: Collateral Estoppel or Res Judicata Judicial Power 1939-093-01 County government or county governmental unit, except school district Stockholder, shareholder, or bondholder Cert Arkansas Eastern U.S. District Court U.S. Court of Appeals, Eighth Circuit To resolve important or significant question Charles Evans Hughes 1939-12-07 Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-371 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-371.pdf 308 U.S. 378 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-378 308 U.S. 378 (1940) 308 U.S. 378 D09002ee1d4ccc608 Ships and Boats Maritime and Admiralty Law Steam Vessels Collisions Navigation Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Postal S.S. Corp. v. El Isleo, 308 U.S. 378 (1940);308 U.S. 378 CASE USREPORTS-308-378 378 45 1 1940-01-02 1939 308 U.S. 378 308 U.S. 378 (1940) Ships and Boats Maritime and Admiralty Law Steam Vessels Collisions Navigation Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages Economic Activity 1939-065-01 Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels Cert New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit To resolve important or significant question Charles Evans Hughes 1939-12-12 Federal common law Supreme Court supervision of lower federal or state courts or original jurisdiction No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition Charles Evans Hughes (2) Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-378 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-378.pdf 308 U.S. 389 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-389 308 U.S. 389 (1940) 308 U.S. 389 D09002ee1d4ccc5f2 Legislative History Capital Gains Tax Tax Returns Tax Administration and Collection Tax Law Statutory Construction Legislative Intent Taxation Securities Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Haggar Co. v. Helvering, 308 U.S. 389 (1940);308 U.S. 389 CASE USREPORTS-308-389 389 46 1 1940-01-02 1939 308 U.S. 389 308 U.S. 389 (1940) Legislative History Capital Gains Tax Tax Returns Tax Administration and Collection Tax Law Statutory Construction Legislative Intent Taxation Securities Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1939-104-01 Taxpayer or executor of taxpayer's estate, federal only Internal Revenue Service, Collector, Commissioner, or District Director of Cert Internal Revenue Service, Collector, Commissioner, or District Director of U.S. Court of Appeals, Fifth Circuit U.S. Court of Appeals, Fifth Circuit Federal court conflict Charles Evans Hughes 1939-12-15 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Harlan Fiske Stone Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-389 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-389.pdf 308 U.S. 401 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-401 308 U.S. 401 (1940) 308 U.S. 401 D09002ee1d4ccc606 Agency Labor Labor and Employment Law Labor-Management Relations Unions Collective Bargaining Longshoremen Judicial Review of Agency Action Administrative Law and Regulatory Procedure National Labor Relations Act (N.L.R.A.) Administrative Findings Labor-Management Disputes: Bargaining Unions United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;A.F. of L. v. Labor Board, 308 U.S. 401 (1940);308 U.S. 401 CASE USREPORTS-308-401 401 47 1 1940-01-02 1939 308 U.S. 401 308 U.S. 401 (1940) Agency Labor Labor and Employment Law Labor-Management Relations Unions Collective Bargaining Longshoremen Judicial Review of Agency Action Administrative Law and Regulatory Procedure National Labor Relations Act (N.L.R.A.) Administrative Findings Labor-Management Disputes: Bargaining Unions 1939-055-01 Union, labor organization, or official of National Labor Relations Board, or regional office or officer Cert National Labor Relations Board, or regional office or officer U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction) U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction) Federal court conflict and to resolve important or significant question Charles Evans Hughes 1939-12-07 Statutory construction Federal Statute National Labor Relations, as amended Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Harlan Fiske Stone Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-401 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-401.pdf 308 U.S. 413 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-413 308 U.S. 413 (1940) 308 U.S. 413 D09002ee1d4ccc5f8 Labor Labor and Employment Law Agency Labor-Management Relations Unions Collective Bargaining Judicial Review of Agency Action Administrative Law and Regulatory Procedure National Labor Relations Act (N.L.R.A.) Administrative Findings Judicial Review of Administrative Agency's or Administrative Official's Actions and Procedures Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Labor Board v. Int. Brotherhood, 308 U.S. 413 (1940);308 U.S. 413 CASE USREPORTS-308-413 413 48 1 1940-01-02 1939 308 U.S. 413 308 U.S. 413 (1940) Labor Labor and Employment Law Agency Labor-Management Relations Unions Collective Bargaining Judicial Review of Agency Action Administrative Law and Regulatory Procedure National Labor Relations Act (N.L.R.A.) Administrative Findings Judicial Review of Administrative Agency's or Administrative Official's Actions and Procedures Judicial Power 1939-094-01 National Labor Relations Board, or regional office or officer Union, labor organization, or official of Cert National Labor Relations Board, or regional office or officer U.S. Court of Appeals, Sixth Circuit U.S. Court of Appeals, Sixth Circuit Other reason Charles Evans Hughes 1939-12-08 Interpretation of administrative regulation or rule, or executive order No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Harlan Fiske Stone Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-413 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-413.pdf 308 U.S. 415 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-415 308 U.S. 415 (1940) 308 U.S. 415 D09002ee1d4ccc60c Tax-Exempt Organizations Taxation Evidence Mergers and Acquisitions Civil Procedure Gulf Coast Irrigation Company Tax Administration and Collection Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Le Tulle v. Scofield, 308 U.S. 415 (1940);308 U.S. 415 CASE USREPORTS-308-415 415 49 1 1940-01-02 1939 308 U.S. 415 308 U.S. 415 (1940) Tax-Exempt Organizations Taxation Evidence Mergers and Acquisitions Civil Procedure Gulf Coast Irrigation Company Tax Administration and Collection Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1939-105-01 Taxpayer or executor of taxpayer's estate, federal only Internal Revenue Service, Collector, Commissioner, or District Director of Cert Internal Revenue Service, Collector, Commissioner, or District Director of Texas Western U.S. District Court U.S. Court of Appeals, Fifth Circuit Other reason Charles Evans Hughes 1939-12-04 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Owen Josephus Roberts Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-415 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-415.pdf 308 U.S. 422 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-422 308 U.S. 422 (1940) 308 U.S. 422 D09002ee1d4ccc632 Railroads Interstate Commerce Contracts Law Elkins Act Contracts Coconut Oil Administrative Law and Regulatory Procedure Leases Transportation Costs Tariffs Judicial Review of Administrative Agency's or Administrative Official's Actions and Procedures Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Tank Car Corp. v. Terminal Co., 308 U.S. 422 (1940);308 U.S. 422 CASE USREPORTS-308-422 422 50 1 1940-01-02 1939 308 U.S. 422 308 U.S. 422 (1940) Railroads Interstate Commerce Contracts Law Elkins Act Contracts Coconut Oil Administrative Law and Regulatory Procedure Leases Transportation Costs Tariffs Judicial Review of Administrative Agency's or Administrative Official's Actions and Procedures Judicial Power 1939-071-01 Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels Tenant or lessee Cert Interstate Commerce Commission California Northern U.S. District Court U.S. Court of Appeals, Ninth Circuit Federal court conflict and to resolve important or significant question Charles Evans Hughes 1939-12-12 Interpretation of administrative regulation or rule, or executive order No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition Owen Josephus Roberts Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-422 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-422.pdf 308 U.S. 433 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-433 308 U.S. 433 (1940) 308 U.S. 433 D09002ee1d4ccc60b Jurisdiction and Venue Legislative History Bankruptcy Farmers Legislative Intent Frazier-Lemke Act Civil Procedure Bankruptcy Court Farmland Real Property Private Action United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Kalb v. Feuerstein, 308 U.S. 433 (1940);308 U.S. 433 CASE USREPORTS-308-433 433 51 1 1940-01-02 1939 308 U.S. 433 308 U.S. 433 (1940) Jurisdiction and Venue Legislative History Bankruptcy Farmers Legislative Intent Frazier-Lemke Act Civil Procedure Bankruptcy Court Farmland Real Property Private Action 1939-095-01 Farmer, farm worker, or farm organization Creditor, including institution appearing as such, e.g., a finance company Appeal State Trial Court State Supreme Court Case did not arise on cert or cert not granted Charles Evans Hughes 1939-12-15 Federal common law No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition Hugo Lafayette Black Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-433 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-433.pdf 308 U.S. 444 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-444 308 U.S. 444 (1940) 308 U.S. 444 D09002ee1d4ccc603 Fair Trial Criminal Code State and Local Courts Continuance Criminal Procedure Right to Counsel Fifth Amendment Fourteenth Amendment Constitutional Law Capital Punishment Right to Counsel (Cf. Indigents Appointment of Counsel or Inadequate Representation) Criminal Procedure United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Avery v. Alabama, 308 U.S. 444 (1940);308 U.S. 444 CASE USREPORTS-308-444 444 52 1 1940-01-02 1939 308 U.S. 444 308 U.S. 444 (1940) Fair Trial Criminal Code State and Local Courts Continuance Criminal Procedure Right to Counsel Fifth Amendment Fourteenth Amendment Constitutional Law Capital Punishment Right to Counsel (Cf. Indigents Appointment of Counsel or Inadequate Representation) Criminal Procedure 1939-036-01 Person convicted of crime State Cert State Trial Court State Supreme Court Other reason Charles Evans Hughes 1939-12-07 Judicial review (state level) Constitutional Amendment Fourteenth Amendment (due process) Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent Hugo Lafayette Black Charles Evans Hughes (2) 8 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-444 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-444.pdf 308 U.S. 453 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-453 308 U.S. 453 (1940) 308 U.S. 453 D09002ee1d4ccc63c Labor Unions Jurisdiction and Venue Labor Labor and Employment Law Agency Labor-Management Relations Collective Bargaining Judicial Review of Agency Action Administrative Law and Regulatory Procedure Unfair Labor Practices Labor-Management Disputes: Representative Election Unions United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Labor Board v. Falk Corp., 308 U.S. 453 (1940);308 U.S. 453 CASE USREPORTS-308-453 453 53 1 1940-01-02 1939 308 U.S. 453 308 U.S. 453 (1940) Labor Unions Jurisdiction and Venue Labor Labor and Employment Law Agency Labor-Management Relations Collective Bargaining Judicial Review of Agency Action Administrative Law and Regulatory Procedure Unfair Labor Practices Labor-Management Disputes: Representative Election Unions 1939-096-01 National Labor Relations Board, or regional office or officer Employer. If employer's relations with employees are governed by the nature of the employer's business (e.g., railroad, boat), rather than labor law generally, the more specific designation is used in place of Employer. Cert National Labor Relations Board, or regional office or officer U.S. Court of Appeals, Seventh Circuit U.S. Court of Appeals, Seventh Circuit To resolve important or significant question Charles Evans Hughes 1939-12-08 Statutory construction Federal Statute National Labor Relations, as amended Opinion of the court (orally argued) No declaration of unconstitutionality Reversed and remanded Petitioning party received a favorable disposition Hugo Lafayette Black Charles Evans Hughes (2) 7 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-453 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-453.pdf 308 U.S. 463 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-463 308 U.S. 463 (1940) 308 U.S. 463 D09002ee1d4ccc5b9 Workmen's Accident Compensation Act of Puerto Rico Caribbean Labor Puerto Rico Statutory Construction Legal Remedies Civil Procedure Employee Death Puerto Rico Workmen's Relief Commission Worker Safety and Health Judicial Administration: Jurisdiction or Authority of Federal Courts of Appeals Judicial Power United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Bonet v. Texas Co., 308 U.S. 463 (1940);308 U.S. 463 CASE USREPORTS-308-463 463 54 1 1940-01-02 1939 308 U.S. 463 308 U.S. 463 (1940) Workmen's Accident Compensation Act of Puerto Rico Caribbean Labor Puerto Rico Statutory Construction Legal Remedies Civil Procedure Employee Death Puerto Rico Workmen's Relief Commission Worker Safety and Health Judicial Administration: Jurisdiction or Authority of Federal Courts of Appeals Judicial Power 1939-037-01 Governmental official, or an official of an agency established under an interstate compact Employer. If employer's relations with employees are governed by the nature of the employer's business (e.g., railroad, boat), rather than labor law generally, the more specific designation is used in place of Employer. Cert State Agency State Supreme Court U.S. Court of Appeals, First Circuit Other reason Charles Evans Hughes 1939-12-11 Interpretation of administrative regulation or rule, or executive order No Legal Provision No Legal Provision Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition William Orville Douglas Charles Evans Hughes (2) 7 0 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-463 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-463.pdf 308 U.S. 473 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-473 308 U.S. 473 (1940) 308 U.S. 473 D09002ee1d4ccc5f1 Corporate Income Tax Tax Avoidance Loss Deduction Tax Administration and Collection Revenue Act of 1932 Tax Law Legislative Intent Income Tax Taxation Securities Corporations and Associations Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Higgins v. Smith, 308 U.S. 473 (1940);308 U.S. 473 CASE USREPORTS-308-473 473 55 1 1940-01-08 1939 308 U.S. 473 308 U.S. 473 (1940) Corporate Income Tax Tax Avoidance Loss Deduction Tax Administration and Collection Revenue Act of 1932 Tax Law Legislative Intent Income Tax Taxation Securities Corporations and Associations Federal Taxation, Typically Under Provisions of the Internal Revenue Code Federal Taxation 1939-102-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Cert Internal Revenue Service, Collector, Commissioner, or District Director of New York Southern U.S. District Court U.S. Court of Appeals, Second Circuit Federal court conflict Charles Evans Hughes 1939-12-05 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Reversed Petitioning party received a favorable disposition Stanley Forman Reed Charles Evans Hughes (2) 6 2 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-473 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-473.pdf 308 U.S. 488 Case https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-488 308 U.S. 488 (1940) 308 U.S. 488 D09002ee1d4ccc605 Securities Tax Deductions Taxation Business Expenses Tax Administration and Collection Tax Law Statutory Construction Revenue Act of 1928 Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Deputy v. Du Pont, 308 U.S. 488 (1940);308 U.S. 488 CASE USREPORTS-308-488 488 56 1 1940-01-08 1939 308 U.S. 488 308 U.S. 488 (1940) Securities Tax Deductions Taxation Business Expenses Tax Administration and Collection Tax Law Statutory Construction Revenue Act of 1928 Federal Taxation of Gifts, Personal, Business, or Professional Expenses Federal Taxation 1939-103-01 Internal Revenue Service, Collector, Commissioner, or District Director of Taxpayer or executor of taxpayer's estate, federal only Cert Delaware U.S. District Court U.S. Court of Appeals, Third Circuit Putative conflict Charles Evans Hughes 1939-12-12 Statutory construction Infrequently litigated statutes Infrequently litigated statutes Opinion of the court (orally argued) No declaration of unconstitutionality Affirmed (includes modified) No favorable disposition for petitioning party apparent William Orville Douglas Charles Evans Hughes (2) 6 2 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-488 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-488.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-8 D09002ee1d4ccc5b2 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Decisions Per Curiam, etc. BACKMATTER USREPORTS-308-BackMatter-8 57 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-8 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-BackMatter-8.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-7 D09002ee1d4ccc5ec United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Decisions Granting Certiorari BACKMATTER USREPORTS-308-BackMatter-7 58 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-7 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-BackMatter-7.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-2 D09002ee1d4ccc607 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Decisions Denying Certiorari BACKMATTER USREPORTS-308-BackMatter-2 59 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-2 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-BackMatter-2.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-6 D09002ee1d4ccc5f7 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Cases Disposed of Without Consideration by the Court BACKMATTER USREPORTS-308-BackMatter-6 60 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-6 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-BackMatter-6.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter D09002ee1d4ccc5f6 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Petitions for Rehearing Denied BACKMATTER USREPORTS-308-BackMatter 61 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-BackMatter.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-10 D09002ee1d4ccc63d United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Petitions for Rehearing Granted BACKMATTER USREPORTS-308-BackMatter-10 62 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-10 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-BackMatter-10.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-5 D09002ee1d4ccc637 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Orders BACKMATTER USREPORTS-308-BackMatter-5 63 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-5 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-BackMatter-5.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-9 D09002ee1d4ccc639 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Rules of Civil Procedure for the District Courts of the United States BACKMATTER USREPORTS-308-BackMatter-9 64 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-9 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-BackMatter-9.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-4 D09002ee1d4ccc5eb United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Appendix BACKMATTER USREPORTS-308-BackMatter-4 65 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-4 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-BackMatter-4.pdf Back Matter https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-3 D09002ee1d4ccc5e6 United States reports : cases adjudged in the Supreme Court at October term, 1939, from October 2, 1939, to and including (in part) January 15, 1940;Index BACKMATTER USREPORTS-308-BackMatter-3 66 1 https://www.govinfo.gov/app/details/USREPORTS-308/USREPORTS-308-BackMatter-3 https://www.govinfo.gov/content/pkg/USREPORTS-308/pdf/USREPORTS-308-BackMatter-3.pdf