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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;Miller v. Hatfield, Trustee in Farmer Debtor Bankruptcy, et al., 309 U.S. 1 (1940);309 U.S. 1</searchTitle>
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              <reportNumber>1</reportNumber>
              <sequenceNumber>9</sequenceNumber>
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              <decisionDate>1940-01-15</decisionDate>
              <courtTerm>1939</courtTerm>
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              <fullCitation>309 U.S. 1 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Mortgages</topic>
                                        
                   <topic>Civil Procedure</topic>
                                        
                   <topic>Farmland</topic>
                                        
                   <topic>Necessary Parties</topic>
                                        
                   <topic>Debt</topic>
                                        
                   <topic>Bankruptcy</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>No Merits: Miscellaneous</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1939-092-01</docketId>
              <petitioner>Debtor</petitioner>
              <respondent>Agent, fiduciary, trustee, or executor</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Ohio Northern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Sixth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-05</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Per curiam (orally argued)</decisionType>
              <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>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>McGoldrick v. Gulf Oil Corp., 309 U.S. 2 (1940)</title>
              <partNumber>309 U.S. 2</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-2</identifier>
         <identifier type="preferred citation">309 U.S. 2 (1940)</identifier>
         <identifier type="United States Reports citation">309 U.S. 2</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbbf5</identifier>
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         <subject>
              <topic>Oil and Gas</topic>
              <topic>Ships and Boats</topic>
              <topic>Jurisdiction and Venue</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Foreign Trade and International Finance</topic>
              <topic>South America</topic>
              <topic>Venezuela</topic>
              <topic>Foreign Commerce</topic>
              <topic>Taxation</topic>
              <topic>Civil Procedure</topic>
              <topic>No Merits: Dismissed or Affirmed for Want of Jurisdiction (Cf. Judicial Administration: Supreme Court Jurisdiction or Authority on Appeal from Federal District Courts or Courts of Appeals)</topic>
              <topic>Judicial Power</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;McGoldrick v. Gulf Oil Corp., 309 U.S. 2 (1940);309 U.S. 2</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-309-2</accessId>
              <reportNumber>2</reportNumber>
              <sequenceNumber>10</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1940-01-15</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 2</usCitation>
              <fullCitation>309 U.S. 2 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Oil and Gas</topic>
                                        
                   <topic>Ships and Boats</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Foreign Trade and International Finance</topic>
                                        
                   <topic>South America</topic>
                                        
                   <topic>Venezuela</topic>
                                        
                   <topic>Foreign Commerce</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Civil Procedure</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>No Merits: Dismissed or Affirmed for Want of Jurisdiction (Cf. Judicial Administration: Supreme Court Jurisdiction or Authority on Appeal from Federal District Courts or Courts of Appeals)</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1939-070-01</docketId>
              <petitioner state="New York">City, town, township, village, or borough government or governmental unit</petitioner>
              <respondent>Oil company, or natural gas producer</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>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-02</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>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>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Oklahoma Packing Co. v. Gas Co., 309 U.S. 4 (1940)</title>
              <partNumber>309 U.S. 4</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-4</identifier>
         <identifier type="preferred citation">309 U.S. 4 (1940)</identifier>
         <identifier type="United States Reports citation">309 U.S. 4</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbbeb</identifier>
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         <subject>
              <topic>Injunctions</topic>
              <topic>State and Local Courts</topic>
              <topic>Oil and Gas</topic>
              <topic>Federal Courts</topic>
              <topic>Civil Procedure</topic>
              <topic>Res Judicata</topic>
              <topic>Public Utilities and Utility Rates</topic>
              <topic>Judicial Administration: Extraordinary Relief (E.G., Mandamus, Injunction)</topic>
              <topic>Judicial Power</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;Oklahoma Packing Co. v. Gas Co., 309 U.S. 4 (1940);309 U.S. 4</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-309-4</accessId>
              <reportNumber>4</reportNumber>
              <sequenceNumber>11</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1940-01-15</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 4</usCitation>
              <fullCitation>309 U.S. 4 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Injunctions</topic>
                                        
                   <topic>State and Local Courts</topic>
                                        
                   <topic>Oil and Gas</topic>
                                        
                   <topic>Federal Courts</topic>
                                        
                   <topic>Civil Procedure</topic>
                                        
                   <topic>Res Judicata</topic>
                                        
                   <topic>Public Utilities and Utility Rates</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>1939-038-01</docketId>
              <petitioner>Business, corporation</petitioner>
              <respondent>Electric or hydroelectric power utility, power cooperative, or gas and electric company</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Oklahoma Western U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Tenth Circuit</caseSource>
              <certReason>Federal court conflict and to resolve important or significant question</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1939-10-17</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>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Felix Frankfurter</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
         <location>
              <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-4</url>
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         <titleInfo>
              <title>Real Title Co. v. U.S., 309 U.S. 13 (1940)</title>
              <partNumber>309 U.S. 13</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-13</identifier>
         <identifier type="preferred citation">309 U.S. 13 (1940)</identifier>
         <identifier type="United States Reports citation">309 U.S. 13</identifier>
         <relatedItem type="otherFormat" xlink:href="https://www.govinfo.gov/content/pkg/USREPORTS-309/pdf/USREPORTS-309-13.pdf">
              <identifier type="FDsys Unique ID">D09002ee1d4ccbc06</identifier>
        </relatedItem>
         <subject>
              <topic>Income Tax</topic>
              <topic>Corporate Income Tax</topic>
              <topic>Taxation</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Treasury Regulations</topic>
              <topic>Revenue Act of 1928</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;Real Title Co. v. U.S., 309 U.S. 13 (1940);309 U.S. 13</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-309-13</accessId>
              <reportNumber>13</reportNumber>
              <sequenceNumber>12</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1940-01-15</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 13</usCitation>
              <fullCitation>309 U.S. 13 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Income Tax</topic>
                                        
                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Treasury Regulations</topic>
                                        
                   <topic>Revenue Act of 1928</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>1939-101-01</docketId>
              <petitioner>Business, corporation</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>Pennsylvania Eastern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Third Circuit</caseSource>
              <certReason>Putative conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-05</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>William Orville Douglas</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>6</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
         <location>
              <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-13</url>
              <url access="raw object" displayLabel="PDF rendition">https://www.govinfo.gov/content/pkg/USREPORTS-309/pdf/USREPORTS-309-13.pdf</url>
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         <titleInfo>
              <title>Yearsley v. Ross Constr. Co., 309 U.S. 18 (1940)</title>
              <partNumber>309 U.S. 18</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-18</identifier>
         <identifier type="preferred citation">309 U.S. 18 (1940)</identifier>
         <identifier type="United States Reports citation">309 U.S. 18</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbbe2</identifier>
        </relatedItem>
         <subject>
              <topic>Just Compensation</topic>
              <topic>Water Law</topic>
              <topic>Public Contracts and Procurement</topic>
              <topic>Takings</topic>
              <topic>Erosion</topic>
              <topic>Rivers and Waterways</topic>
              <topic>Inland Water Transportation</topic>
              <topic>Eminent Domain</topic>
              <topic>Fifth Amendment</topic>
              <topic>Constitutional Law</topic>
              <topic>Navigation</topic>
              <topic>Liability, Governmental: Tort or Contract Actions by or Against Government or Governmental Officials Other than Defense of Criminal Actions Brought Under a Civil Rights Action.</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;Yearsley v. Ross Constr. Co., 309 U.S. 18 (1940);309 U.S. 18</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-309-18</accessId>
              <reportNumber>18</reportNumber>
              <sequenceNumber>13</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1940-01-29</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 18</usCitation>
              <fullCitation>309 U.S. 18 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Just Compensation</topic>
                                        
                   <topic>Water Law</topic>
                                        
                   <topic>Public Contracts and Procurement</topic>
                                        
                   <topic>Takings</topic>
                                        
                   <topic>Erosion</topic>
                                        
                   <topic>Rivers and Waterways</topic>
                                        
                   <topic>Inland Water Transportation</topic>
                                        
                   <topic>Eminent Domain</topic>
                                        
                   <topic>Fifth Amendment</topic>
                                        
                   <topic>Constitutional Law</topic>
                                        
                   <topic>Navigation</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Liability, Governmental: Tort or Contract Actions by or Against Government or Governmental Officials Other than Defense of Criminal Actions Brought Under a Civil Rights Action.</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1939-057-01</docketId>
              <petitioner>Government contractor</petitioner>
              <respondent>Injured person or legal entity, nonphysically and non-employment related</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Nebraska U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Eighth Circuit</caseSource>
              <certReason>Putative conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-03</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>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Carpenter v. Wabash Ry. Co., 309 U.S. 23 (1940)</title>
              <partNumber>309 U.S. 23</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-23</identifier>
         <identifier type="preferred citation">309 U.S. 23 (1940)</identifier>
         <identifier type="United States Reports citation">309 U.S. 23</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbbbb</identifier>
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         <subject>
              <topic>Railroads</topic>
              <topic>Bankruptcy</topic>
              <topic>Torts</topic>
              <topic>Equity</topic>
              <topic>Statutory Construction</topic>
              <topic>Legislative Intent</topic>
              <topic>Priority of Payment</topic>
              <topic>Worker Safety and Health</topic>
              <topic>Bankruptcy Law</topic>
              <topic>Creditors</topic>
              <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;Carpenter v. Wabash Ry. Co., 309 U.S. 23 (1940);309 U.S. 23</searchTitle>
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              <accessId>USREPORTS-309-23</accessId>
              <reportNumber>23</reportNumber>
              <sequenceNumber>14</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1940-01-29</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 23</usCitation>
              <fullCitation>309 U.S. 23 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Railroads</topic>
                                        
                   <topic>Bankruptcy</topic>
                                        
                   <topic>Torts</topic>
                                        
                   <topic>Equity</topic>
                                        
                   <topic>Statutory Construction</topic>
                                        
                   <topic>Legislative Intent</topic>
                                        
                   <topic>Priority of Payment</topic>
                                        
                   <topic>Worker Safety and Health</topic>
                                        
                   <topic>Bankruptcy Law</topic>
                                        
                   <topic>Creditors</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1939-090-01</docketId>
              <petitioner>Employee, or job applicant, including beneficiaries of</petitioner>
              <respondent>Railroad</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Missouri Eastern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Eighth Circuit</caseSource>
              <certReason>To resolve important or significant question</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-09</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Vacated 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>0</minority>
                                    
            </votes>
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              <title>Bell Tel. Co. v. Utility Comm&apos;n., 309 U.S. 30 (1940)</title>
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         <subject>
              <topic>Telecommunications</topic>
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              <topic>Interstate Commerce</topic>
              <topic>Federal Question</topic>
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              <topic>State and Local Courts</topic>
              <topic>Civil Procedure</topic>
              <topic>Fourteenth Amendment</topic>
              <topic>Constitutional Law</topic>
              <topic>Federal and Some Few State Regulations of Public Utilities Regulation: Telephone or Telegraph Company</topic>
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                   <topic>Telecommunications</topic>
                                        
                   <topic>Due Process</topic>
                                        
                   <topic>Interstate Commerce</topic>
                                        
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                   <topic>Federal and Some Few State Regulations of Public Utilities Regulation: Telephone or Telegraph Company</topic>
                                        
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            </subject>
              <docketId>1939-139-01</docketId>
              <petitioner>Telephone, telecommunications, or telegraph company</petitioner>
              <respondent state="Pennsylvania">State commission, board, committee, or authority</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Pennsylvania">State Agency</adminAction>
              <caseOrigin state="Pennsylvania">State Appellate Court</caseOrigin>
              <caseSource state="Pennsylvania">State Appellate Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-10</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
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                   <type>State or local law or regulation</type>
                                        
                   <legalProvisions>State or Local Law Regulation</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>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>McGoldrick v. Berwind-White Co., 309 U.S. 33 (1940)</title>
              <partNumber>309 U.S. 33</partNumber>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-33</identifier>
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         <subject>
              <topic>Sales and Excise Tax</topic>
              <topic>Commerce Clause</topic>
              <topic>Dormant Commerce Clause</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>State and Local Taxation</topic>
              <topic>Taxation</topic>
              <topic>Constitutional Law</topic>
              <topic>Economic Discrimination</topic>
              <topic>State or Local Government Tax</topic>
              <topic>Economic Activity</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>Sales and Excise Tax</topic>
                                        
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                   <topic>Dormant Commerce Clause</topic>
                                        
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                   <topic>Tax Law</topic>
                                        
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                   <topic>State or Local Government Tax</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1939-054-01</docketId>
              <petitioner state="New York">Governmental official, or an official of an agency established under an interstate compact</petitioner>
              <respondent>Coal company or coal mine operator</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction state="New York">State Agency</adminAction>
              <caseOrigin state="New York">State Appellate Court</caseOrigin>
              <caseSource state="New York">State Supreme Court</caseSource>
              <certReason>To resolve important or significant question</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-02</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <authorityDecision>Judicial review (state level)</authorityDecision>
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                   <type>State or local law or regulation</type>
                                        
                   <legalProvisions>State or Local Law Regulation</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>5</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
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         <titleInfo>
              <title>McGoldrick v. Felt &amp; Tarrant Co., 309 U.S. 70 (1940)</title>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-70</identifier>
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              <topic>State and Local Taxation</topic>
              <topic>Taxation</topic>
              <topic>Constitutional Law</topic>
              <topic>Economic Discrimination</topic>
              <topic>State or Local Government Tax</topic>
              <topic>Economic Activity</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>Sales and Excise Tax</topic>
                                        
                   <topic>Commerce Clause</topic>
                                        
                   <topic>Dormant Commerce Clause</topic>
                                        
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                   <topic>Tax Law</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Constitutional Law</topic>
                                        
                   <topic>Economic Discrimination</topic>
                                    
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                   <topic>State or Local Government Tax</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1939-091-01</docketId>
              <petitioner state="New York">Governmental official, or an official of an agency established under an interstate compact</petitioner>
              <respondent>Foreign (non-American) nongovernmental entity</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction state="New York">State Agency</adminAction>
              <caseOrigin state="New York">State Trial Court</caseOrigin>
              <caseSource state="New York">State Trial Court</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-02</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 and remanded</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>5</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Morgan v. Commissioner, 309 U.S. 78 (1940)</title>
              <partNumber>309 U.S. 78</partNumber>
              <partName>Case</partName>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbbbd</identifier>
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         <subject>
              <topic>Taxation</topic>
              <topic>Legislative History</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Revenue Act of 1932</topic>
              <topic>Revenue Act of 1926</topic>
              <topic>Transfer and Inheritance Tax</topic>
              <topic>Wills, Trusts, and Estates Law</topic>
              <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
              <topic>Federal Taxation</topic>
        </subject>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Legislative History</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
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                   <topic>Revenue Act of 1926</topic>
                                        
                   <topic>Transfer and Inheritance Tax</topic>
                                        
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                   <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1939-117-01</docketId>
              <petitioner>Taxpayer or executor of taxpayer&apos;s estate, federal only</petitioner>
              <respondent>Internal Revenue Service, Collector, Commissioner, or District Director of</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>U.S. Court of Appeals, Seventh Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
              <certReason>To resolve important or significant question</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-04</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>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Madden v. Kentucky, 309 U.S. 83 (1940)</title>
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              <topic>Ad Valorem Tax</topic>
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        </subject>
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              <decisionDate>1940-01-29</decisionDate>
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                   <topic>Due Process</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Equal Protection</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
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                   <topic>State or Local Government Tax</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1939-140-01</docketId>
              <petitioner state="Kentucky">State or local governmental taxpayer, or executor of the estate of</petitioner>
              <respondent state="Kentucky">State</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Kentucky">State Agency</adminAction>
              <caseOrigin state="Kentucky">State Trial Court</caseOrigin>
              <caseSource state="Kentucky">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1939-12-14</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>Stanley Forman Reed</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>6</majority>
                                        
                   <minority>2</minority>
                                    
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         <titleInfo>
              <title>Stewart &amp; Co. v. Sadrakula, 309 U.S. 94 (1940)</title>
              <partNumber>309 U.S. 94</partNumber>
              <partName>Case</partName>
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         <subject>
              <topic>Government Property</topic>
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              <topic>Torts</topic>
              <topic>Labor</topic>
              <topic>Postal Service</topic>
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              <docketId>1939-058-01</docketId>
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                   <type>No Legal Provision</type>
                                        
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                   <writer>Stanley Forman Reed</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
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                   <writer>Felix Frankfurter</writer>
                                        
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            </majorityOpinion>
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                   <majority>6</majority>
                                        
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              <title>Federal Comm&apos;n. v. Broadcasting Co., 309 U.S. 134 (1940)</title>
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                   <writer>Felix Frankfurter</writer>
                                        
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            </majorityOpinion>
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                   <majority>8</majority>
                                        
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              <docketId>1939-100-01</docketId>
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                   <writer>Felix Frankfurter</writer>
                                        
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            </majorityOpinion>
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                   <majority>8</majority>
                                        
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                   <writer>William Orville Douglas</writer>
                                        
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                   <majority>7</majority>
                                        
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                   <topic>State or Local Government Tax</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1939-141-01</docketId>
              <petitioner>Railroad</petitioner>
              <respondent state="Minnesota">State</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Minnesota">State Agency</adminAction>
              <caseOrigin state="Minnesota">State Trial Court</caseOrigin>
              <caseSource state="Minnesota">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-08</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>William Orville Douglas</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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              <title>U.S. v. National Surety Corp., 309 U.S. 165 (1940)</title>
              <partNumber>309 U.S. 165</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-165</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbbb1</identifier>
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         <subject>
              <topic>Mail Fraud</topic>
              <topic>Postmasters&apos; Bonds</topic>
              <topic>Fraud and Financial Crimes</topic>
              <topic>Administrative Law</topic>
              <topic>Agency</topic>
              <topic>U.S. Postal Service (U.S.P.S.)</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Sovereign Immunity</topic>
              <topic>Misdelivery of Mail</topic>
              <topic>Mail Routes and Transit</topic>
              <topic>Liability, Governmental: Tort or Contract Actions by or Against Government or Governmental Officials Other than Defense of Criminal Actions Brought Under a Civil Rights Action.</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
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              <reportNumber>165</reportNumber>
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              <decisionDate>1940-02-05</decisionDate>
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                   <topic>Mail Fraud</topic>
                                        
                   <topic>Postmasters&apos; Bonds</topic>
                                        
                   <topic>Fraud and Financial Crimes</topic>
                                        
                   <topic>Administrative Law</topic>
                                        
                   <topic>Agency</topic>
                                        
                   <topic>U.S. Postal Service (U.S.P.S.)</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
                   <topic>Sovereign Immunity</topic>
                                        
                   <topic>Misdelivery of Mail</topic>
                                        
                   <topic>Mail Routes and Transit</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Liability, Governmental: Tort or Contract Actions by or Against Government or Governmental Officials Other than Defense of Criminal Actions Brought Under a Civil Rights Action.</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1939-053-01</docketId>
              <petitioner>Creditor, including institution appearing as such, e.g., a finance company</petitioner>
              <respondent>Insurance company, or surety</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Minnesota U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Eighth Circuit</caseSource>
              <certReason>Federal court conflict and to resolve important or significant question</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-09</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Stanley Forman Reed</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>McCarroll v. Dixie Lines, 309 U.S. 176 (1940)</title>
              <partNumber>309 U.S. 176</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-176</identifier>
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         <subject>
              <topic>Oil and Gas</topic>
              <topic>Motor Carriers</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Dormant Commerce Clause</topic>
              <topic>Interstate Commerce</topic>
              <topic>Tax Law</topic>
              <topic>State and Local Taxation</topic>
              <topic>Roads and Highways</topic>
              <topic>Taxation</topic>
              <topic>Constitutional Law</topic>
              <topic>State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation)</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
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              <accessId>USREPORTS-309-176</accessId>
              <reportNumber>176</reportNumber>
              <sequenceNumber>27</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1940-02-12</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 176</usCitation>
              <fullCitation>309 U.S. 176 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Oil and Gas</topic>
                                        
                   <topic>Motor Carriers</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Dormant Commerce Clause</topic>
                                        
                   <topic>Interstate Commerce</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
                   <topic>Roads and Highways</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Constitutional Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1939-137-01</docketId>
              <petitioner state="Arkansas">Governmental official, or an official of an agency established under an interstate compact</petitioner>
              <respondent>Bus or motorized passenger transportation vehicle</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>Arkansas Eastern 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>1939-12-14</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>State or local law or regulation</type>
                                        
                   <legalProvisions>State or Local Law Regulation</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>State or territorial law, reg, or const provision unconstitutional</unconstitutionality>
              <disposition>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>5</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Deitrick v. Greaney, 309 U.S. 190 (1940)</title>
              <partNumber>309 U.S. 190</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-190</identifier>
         <identifier type="preferred citation">309 U.S. 190 (1940)</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbbb8</identifier>
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         <subject>
              <topic>Fraud and Financial Crimes</topic>
              <topic>Promissory Notes</topic>
              <topic>Statutory Construction</topic>
              <topic>Equitable Estoppel</topic>
              <topic>National Banking Act</topic>
              <topic>Banks and Financial Institutions</topic>
              <topic>Property Law</topic>
              <topic>Securities</topic>
              <topic>Property</topic>
              <topic>Contracts</topic>
              <topic>Private Action</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;Deitrick v. Greaney, 309 U.S. 190 (1940);309 U.S. 190</searchTitle>
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              <decisionDate>1940-02-12</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 190</usCitation>
              <fullCitation>309 U.S. 190 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Fraud and Financial Crimes</topic>
                                        
                   <topic>Promissory Notes</topic>
                                        
                   <topic>Statutory Construction</topic>
                                        
                   <topic>Equitable Estoppel</topic>
                                        
                   <topic>National Banking Act</topic>
                                        
                   <topic>Banks and Financial Institutions</topic>
                                        
                   <topic>Property Law</topic>
                                        
                   <topic>Securities</topic>
                                        
                   <topic>Property</topic>
                                    
            </subject>
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                   <topic>Contracts</topic>
                                        
                   <topic>Private Action</topic>
                                    
            </subject>
              <docketId>1939-051-01</docketId>
              <petitioner>Bankrupt person or business, or business in reorganization</petitioner>
              <respondent>Bank, savings and loan, credit union, investment company</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Massachusetts U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, First Circuit</caseSource>
              <certReason>Federal court conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-10</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</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>6</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Labor Board v. Waterman S.S. Corp., 309 U.S. 206 (1940)</title>
              <partNumber>309 U.S. 206</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-206</identifier>
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         <subject>
              <topic>Labor Unions</topic>
              <topic>Evidence</topic>
              <topic>Labor</topic>
              <topic>Ships and Boats</topic>
              <topic>Labor and Employment Law</topic>
              <topic>Labor-Management Relations</topic>
              <topic>Collective Bargaining</topic>
              <topic>Judicial Review of Agency Action</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Judicial Review of Administrative Agency&apos;s or Administrative Official&apos;s Actions and Procedures</topic>
              <topic>Judicial Power</topic>
        </subject>
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              <decisionDate>1940-02-12</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 206</usCitation>
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                   <topic>Labor Unions</topic>
                                        
                   <topic>Evidence</topic>
                                        
                   <topic>Labor</topic>
                                        
                   <topic>Ships and Boats</topic>
                                        
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                   <topic>Collective Bargaining</topic>
                                        
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                   <topic>Administrative Law and Regulatory Procedure</topic>
                                    
            </subject>
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                   <topic>Judicial Review of Administrative Agency&apos;s or Administrative Official&apos;s Actions and Procedures</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1939-052-01</docketId>
              <petitioner>National Labor Relations Board, or regional office or officer</petitioner>
              <respondent>Water transportation, stevedore</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>National Labor Relations Board, or regional office or officer</adminAction>
              <caseOrigin>U.S. Court of Appeals, Fifth Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Fifth Circuit</caseSource>
              <certReason>To resolve important or significant question</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-03</dateArgument>
              <authorityDecision>Interpretation of administrative regulation or rule, or executive order</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Hugo Lafayette Black</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Chambers v. Florida, 309 U.S. 227 (1940)</title>
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              <partName>Case</partName>
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         <subject>
              <topic>Racial and Ethnic Relations</topic>
              <topic>Due Process</topic>
              <topic>Criminal Code</topic>
              <topic>Confessions</topic>
              <topic>Criminal Procedure</topic>
              <topic>Fourteenth Amendment</topic>
              <topic>Capital Punishment</topic>
              <topic>Criminal Law and Procedure</topic>
              <topic>Interrogations</topic>
              <topic>Involuntary Confession</topic>
              <topic>Criminal Procedure</topic>
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              <decisionDate>1940-02-12</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 227</usCitation>
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                   <topic>Racial and Ethnic Relations</topic>
                                        
                   <topic>Due Process</topic>
                                        
                   <topic>Criminal Code</topic>
                                        
                   <topic>Confessions</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                        
                   <topic>Fourteenth Amendment</topic>
                                        
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                   <topic>Criminal Law and Procedure</topic>
                                        
                   <topic>Interrogations</topic>
                                    
            </subject>
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                   <topic>Involuntary Confession</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
            </subject>
              <docketId>1939-138-01</docketId>
              <petitioner>Person convicted of crime</petitioner>
              <respondent state="Florida">State</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Florida">State Trial Court</caseOrigin>
              <caseSource state="Florida">State Supreme Court</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-04</dateArgument>
              <authorityDecision>Judicial review (national level)</authorityDecision>
              <law>
                                        
                   <type>Constitutional Amendment</type>
                                        
                   <legalProvisions>Fourteenth Amendment (due process)</legalProvisions>
                                    
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              <unconstitutionality>State or territorial law, reg, or const provision unconstitutional</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Hugo Lafayette Black</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>F.H.A. v. Burr, 309 U.S. 242 (1940)</title>
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              <topic>Administrative Law</topic>
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              <topic>Agency</topic>
              <topic>Legislative History</topic>
              <topic>Waiver of Government Immunity</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Sovereign Immunity</topic>
              <topic>Liability, Governmental: Tort or Contract Actions by or Against Government or Governmental Officials Other than Defense of Criminal Actions Brought Under a Civil Rights Action.</topic>
              <topic>Economic Activity</topic>
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                   <topic>Administrative Law</topic>
                                        
                   <topic>Garnishment</topic>
                                        
                   <topic>Agency</topic>
                                        
                   <topic>Legislative History</topic>
                                        
                   <topic>Waiver of Government Immunity</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>1939-089-01</docketId>
              <petitioner>Federal Housing Administration</petitioner>
              <respondent>Creditor, including institution appearing as such, e.g., a finance company</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Federal Housing Administration</adminAction>
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              <certReason>To resolve important or significant question</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-31</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>William Orville Douglas</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>South Chicago Co. v. Bassett, 309 U.S. 251 (1940)</title>
              <partNumber>309 U.S. 251</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-251</identifier>
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         <subject>
              <topic>Legislative History</topic>
              <topic>Insurance</topic>
              <topic>Ships and Boats</topic>
              <topic>Torts</topic>
              <topic>Labor</topic>
              <topic>Maritime and Admiralty Law</topic>
              <topic>Worker Safety and Health</topic>
              <topic>Insurance Law</topic>
              <topic>Longshore and Harbor Workers&apos; Compensation Act (L.H.W.C.A.)</topic>
              <topic>Administrative Findings</topic>
              <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;South Chicago Co. v. Bassett, 309 U.S. 251 (1940);309 U.S. 251</searchTitle>
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              <decisionDate>1940-02-26</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 251</usCitation>
              <fullCitation>309 U.S. 251 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Legislative History</topic>
                                        
                   <topic>Insurance</topic>
                                        
                   <topic>Ships and Boats</topic>
                                        
                   <topic>Torts</topic>
                                        
                   <topic>Labor</topic>
                                        
                   <topic>Maritime and Admiralty Law</topic>
                                        
                   <topic>Worker Safety and Health</topic>
                                        
                   <topic>Insurance Law</topic>
                                        
                   <topic>Longshore and Harbor Workers&apos; Compensation Act (L.H.W.C.A.)</topic>
                                        
                   <topic>Administrative Findings</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1939-064-01</docketId>
              <petitioner>Water transportation, stevedore</petitioner>
              <respondent>U.S. Employees&apos; Compensation Commission, or Commissioner</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Illinois Northern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
              <certReason>Putative conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-11</dateArgument>
              <authorityDecision>Federal common law</authorityDecision>
              <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>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Amalgamated Workers v. Edison Co., 309 U.S. 261 (1940)</title>
              <partNumber>309 U.S. 261</partNumber>
              <partName>Case</partName>
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              <topic>Agency Enforcement</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Labor Unions</topic>
              <topic>Private Right of Action</topic>
              <topic>Unfair Labor Practices</topic>
              <topic>Standing to Sue: Private or Implied Cause of Action</topic>
              <topic>Judicial Power</topic>
        </subject>
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              <decisionDate>1940-02-26</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 261</usCitation>
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                   <topic>Labor and Employment Law</topic>
                                        
                   <topic>Agency</topic>
                                        
                   <topic>Labor</topic>
                                        
                   <topic>Agency Enforcement</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
                   <topic>Labor Unions</topic>
                                        
                   <topic>Private Right of Action</topic>
                                        
                   <topic>Unfair Labor Practices</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Standing to Sue: Private or Implied Cause of Action</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1939-087-01</docketId>
              <petitioner>Employee, or job applicant, including beneficiaries of</petitioner>
              <respondent>Business, corporation</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>National Labor Relations Board, or regional office or officer</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>
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              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>National Labor Relations, as amended</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>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Minnesota v. Probate Court, 309 U.S. 270 (1940)</title>
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              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-270</identifier>
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         <subject>
              <topic>Mental Health</topic>
              <topic>Due Process</topic>
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              <topic>Equal Protection</topic>
              <topic>Criminal Law and Procedure</topic>
              <topic>Psychopathic Personality</topic>
              <topic>Fourteenth Amendment</topic>
              <topic>Constitutional Law</topic>
              <topic>Liberty Interest</topic>
              <topic>Comity: Civil Rights</topic>
              <topic>Judicial Power</topic>
        </subject>
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                   <topic>Mental Health</topic>
                                        
                   <topic>Due Process</topic>
                                        
                   <topic>Statutory Construction</topic>
                                        
                   <topic>Equal Protection</topic>
                                        
                   <topic>Criminal Law and Procedure</topic>
                                        
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                   <topic>Fourteenth Amendment</topic>
                                        
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                   <topic>Liberty Interest</topic>
                                    
            </subject>
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                   <topic>Comity: Civil Rights</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1939-136-01</docketId>
              <petitioner>Involuntarily committed mental patient</petitioner>
              <respondent state="Minnesota">Court or judicial district</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Minnesota">State Agency</adminAction>
              <caseOrigin state="Minnesota">State Supreme Court</caseOrigin>
              <caseSource state="Minnesota">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-02-06</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Charles Evans Hughes (2)</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Helvering v. Kehoe, 309 U.S. 277 (1940)</title>
              <partNumber>309 U.S. 277</partNumber>
              <partName>Case</partName>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbc03</identifier>
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         <subject>
              <topic>Income Tax</topic>
              <topic>Taxation</topic>
              <topic>Fraud and Financial Crimes</topic>
              <topic>Board of Tax Appeals</topic>
              <topic>Evidence</topic>
              <topic>Tax Law</topic>
              <topic>Revenue Act of 1926</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Judicial Review of Administrative Agency&apos;s or Administrative Official&apos;s Actions and Procedures</topic>
              <topic>Judicial Power</topic>
        </subject>
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              <reportNumber>277</reportNumber>
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              <decisionDate>1940-02-26</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 277</usCitation>
              <fullCitation>309 U.S. 277 (1940)</fullCitation>
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                   <topic>Income Tax</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Fraud and Financial Crimes</topic>
                                        
                   <topic>Board of Tax Appeals</topic>
                                        
                   <topic>Evidence</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Revenue Act of 1926</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Judicial Review of Administrative Agency&apos;s or Administrative Official&apos;s Actions and Procedures</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1939-113-01</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, Third Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Third Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-02-07</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>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>Russell v. Todd, 309 U.S. 280 (1940)</title>
              <partNumber>309 U.S. 280</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-280</identifier>
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         <subject>
              <topic>Securities</topic>
              <topic>Laches</topic>
              <topic>Rules of Decision Act</topic>
              <topic>Limitation of Actions</topic>
              <topic>Statute of Limitations</topic>
              <topic>Civil Procedure</topic>
              <topic>Equity</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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              <reportNumber>280</reportNumber>
              <sequenceNumber>36</sequenceNumber>
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              <decisionDate>1940-02-26</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 280</usCitation>
              <fullCitation>309 U.S. 280 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Securities</topic>
                                        
                   <topic>Laches</topic>
                                        
                   <topic>Rules of Decision Act</topic>
                                        
                   <topic>Limitation of Actions</topic>
                                        
                   <topic>Statute of Limitations</topic>
                                        
                   <topic>Civil Procedure</topic>
                                        
                   <topic>Equity</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Pre-Emption of State Legislation or Regulation. Cf. State Regulation of Business. Rarely Involves Union Activity. Does Not Involve Constitutional Interpretation Unless the Court Says It Does.</topic>
                                        
                   <topic>Federalism</topic>
                                    
            </subject>
              <docketId>1939-074-01</docketId>
              <petitioner>Shareholders to whom a tender offer is made</petitioner>
              <respondent>Creditor, including institution appearing as such, e.g., a finance company</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>1940-01-12</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Judiciary Act of 1789</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>7</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Fischer v. Pauline Oil Co., 309 U.S. 294 (1940)</title>
              <partNumber>309 U.S. 294</partNumber>
              <partName>Case</partName>
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         <subject>
              <topic>Res Judicata</topic>
              <topic>Property</topic>
              <topic>Land Titles</topic>
              <topic>Statutory Construction</topic>
              <topic>Estoppel</topic>
              <topic>Bankruptcy Law</topic>
              <topic>Bankruptcy</topic>
              <topic>Real Property</topic>
              <topic>Private Action</topic>
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                   <topic>Res Judicata</topic>
                                        
                   <topic>Property</topic>
                                        
                   <topic>Land Titles</topic>
                                        
                   <topic>Statutory Construction</topic>
                                        
                   <topic>Estoppel</topic>
                                        
                   <topic>Bankruptcy Law</topic>
                                        
                   <topic>Bankruptcy</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Real Property</topic>
                                        
                   <topic>Private Action</topic>
                                    
            </subject>
              <docketId>1939-050-01</docketId>
              <petitioner>Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels</petitioner>
              <respondent>Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Oklahoma">State Trial Court</caseOrigin>
              <caseSource state="Oklahoma">State Supreme Court</caseSource>
              <certReason>State court conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <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</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Germantown Trust Co. v. Comm&apos;r., 309 U.S. 304 (1940)</title>
              <partNumber>309 U.S. 304</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-304</identifier>
         <identifier type="preferred citation">309 U.S. 304 (1940)</identifier>
         <identifier type="United States Reports citation">309 U.S. 304</identifier>
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         <subject>
              <topic>Corporate Income Tax</topic>
              <topic>Jurisdiction and Venue</topic>
              <topic>Board of Tax Appeals</topic>
              <topic>Wills, Trusts, and Estates Law</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Income Tax</topic>
              <topic>Taxation</topic>
              <topic>Fiduciary Tax Returns</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;Germantown Trust Co. v. Comm&apos;r., 309 U.S. 304 (1940);309 U.S. 304</searchTitle>
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              <decisionDate>1940-02-26</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 304</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Board of Tax Appeals</topic>
                                        
                   <topic>Wills, Trusts, and Estates Law</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Income Tax</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Fiduciary Tax Returns</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>1939-114-01</docketId>
              <petitioner>Taxpayer or executor of taxpayer&apos;s estate, federal only</petitioner>
              <respondent>Internal Revenue Service, Collector, Commissioner, or District Director of</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>U.S. Court of Appeals, Third Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Third Circuit</caseSource>
              <certReason>Federal court conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-02-08</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Mayo v. Canning Co., 309 U.S. 310 (1940)</title>
              <partNumber>309 U.S. 310</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-310</identifier>
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         <subject>
              <topic>Injunctions</topic>
              <topic>Due Process</topic>
              <topic>Food Industry</topic>
              <topic>Equal Protection</topic>
              <topic>Grapefruit</topic>
              <topic>Constitutional Law</topic>
              <topic>Civil Procedure</topic>
              <topic>Price-Fixing</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>
              <topic>Judicial Power</topic>
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              <decisionDate>1940-02-26</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 310</usCitation>
              <fullCitation>309 U.S. 310 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Injunctions</topic>
                                        
                   <topic>Due Process</topic>
                                        
                   <topic>Food Industry</topic>
                                        
                   <topic>Equal Protection</topic>
                                        
                   <topic>Grapefruit</topic>
                                        
                   <topic>Constitutional Law</topic>
                                        
                   <topic>Civil Procedure</topic>
                                        
                   <topic>Price-Fixing</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>1939-088-01</docketId>
              <petitioner state="Florida">Governmental official, or an official of an agency established under an interstate compact</petitioner>
              <respondent>Food, meat packing, or processing company, stockyard</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Florida">State Agency</adminAction>
              <caseOrigin>Florida Southern U.S. District Court</caseOrigin>
              <caseSource>Florida Southern U.S. District Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-12</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <authorityDecision>Interpretation of administrative regulation or rule, or executive order</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 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>5</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Cobbledick v. United States, 309 U.S. 323 (1940)</title>
              <partNumber>309 U.S. 323</partNumber>
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         <identifier type="preferred citation">309 U.S. 323 (1940)</identifier>
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         <subject>
              <topic>Criminal Procedure</topic>
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              <topic>Witnesses</topic>
              <topic>Constitutional Law</topic>
              <topic>Criminal Law and Procedure</topic>
              <topic>Final Judgments</topic>
              <topic>Judicial Administration: Review of Non-Final Order</topic>
              <topic>Judicial Power</topic>
        </subject>
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              <usCitation>309 U.S. 323</usCitation>
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                   <topic>Criminal Procedure</topic>
                                        
                   <topic>Grand Jury</topic>
                                        
                   <topic>Subpoenas</topic>
                                        
                   <topic>Witnesses</topic>
                                        
                   <topic>Constitutional Law</topic>
                                        
                   <topic>Criminal Law and Procedure</topic>
                                        
                   <topic>Final Judgments</topic>
                                    
            </subject>
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                   <topic>Judicial Administration: Review of Non-Final Order</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1939-076-01</docketId>
              <petitioner>Witness, or person under subpoena</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>California Northern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Ninth Circuit</caseSource>
              <certReason>Federal court conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-30</dateArgument>
              <authorityDecision>Interpretation of administrative regulation or rule, or executive order</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Felix Frankfurter</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Helvering v. Clifford, 309 U.S. 331 (1940)</title>
              <partNumber>309 U.S. 331</partNumber>
              <partName>Case</partName>
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         <subject>
              <topic>Taxation</topic>
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              <topic>Tax Law</topic>
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              <topic>Legislative Intent</topic>
              <topic>Transfer and Inheritance Tax</topic>
              <topic>Wills, Trusts, and Estates Law</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Legislative History</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Statutory Construction</topic>
                                        
                   <topic>Legislative Intent</topic>
                                        
                   <topic>Transfer and Inheritance Tax</topic>
                                        
                   <topic>Wills, Trusts, and Estates Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1939-115-01</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, Eighth Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Eighth Circuit</caseSource>
              <certReason>To resolve important or significant question</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-02-05</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <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>William Orville Douglas</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>7</majority>
                                        
                   <minority>2</minority>
                                    
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              <title>Helvering v. Wood, 309 U.S. 344 (1940)</title>
              <partNumber>309 U.S. 344</partNumber>
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         <subject>
              <topic>Taxation</topic>
              <topic>Legislative History</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Statutory Construction</topic>
              <topic>Legislative Intent</topic>
              <topic>Transfer and Inheritance Tax</topic>
              <topic>Wills, Trusts, and Estates Law</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
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              <decisionDate>1940-02-26</decisionDate>
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                   <topic>Taxation</topic>
                                        
                   <topic>Legislative History</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
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                   <topic>Statutory Construction</topic>
                                        
                   <topic>Legislative Intent</topic>
                                        
                   <topic>Transfer and Inheritance Tax</topic>
                                        
                   <topic>Wills, Trusts, and Estates Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1939-116-01</docketId>
              <petitioner>Internal Revenue Service, Collector, Commissioner, or District Director of</petitioner>
              <respondent>Taxpayer or executor of taxpayer&apos;s estate, federal only</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
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              <caseSource>U.S. Court of Appeals, Second Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-02-05</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>William Orville Douglas</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Nat. Licorice Co. v. Labor Board, 309 U.S. 350 (1940)</title>
              <partNumber>309 U.S. 350</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-350</identifier>
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         <subject>
              <topic>Food Industry</topic>
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              <topic>Labor</topic>
              <topic>Labor and Employment Law</topic>
              <topic>Licorice</topic>
              <topic>Labor-Management Relations</topic>
              <topic>Collective Bargaining</topic>
              <topic>Contracts</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Unfair Labor Practices</topic>
              <topic>Labor-Management Disputes: Representative Election</topic>
              <topic>Unions</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;Nat. Licorice Co. v. Labor Board, 309 U.S. 350 (1940);309 U.S. 350</searchTitle>
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                   <topic>Food Industry</topic>
                                        
                   <topic>Labor Unions</topic>
                                        
                   <topic>Labor</topic>
                                        
                   <topic>Labor and Employment Law</topic>
                                        
                   <topic>Licorice</topic>
                                        
                   <topic>Labor-Management Relations</topic>
                                        
                   <topic>Collective Bargaining</topic>
                                        
                   <topic>Contracts</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
                   <topic>Unfair Labor Practices</topic>
                                    
            </subject>
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                   <topic>Labor-Management Disputes: Representative Election</topic>
                                        
                   <topic>Unions</topic>
                                    
            </subject>
              <docketId>1939-086-01</docketId>
              <petitioner>Employer. If employer&apos;s relations with employees are governed by the nature of the employer&apos;s business (e.g., railroad, boat), rather than labor law generally, the more specific designation is used in place of Employer.</petitioner>
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              <jurisdiction>Cert</jurisdiction>
              <adminAction>National Labor Relations Board, or regional office or officer</adminAction>
              <caseOrigin>U.S. Court of Appeals, Second Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Second Circuit</caseSource>
              <certReason>Federal court conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1939-02-07</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
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                   <type>Federal Statute</type>
                                        
                   <legalProvisions>National Labor Relations, as amended</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>6</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Paramino Co. v. Marshall, 309 U.S. 370 (1940)</title>
              <partNumber>309 U.S. 370</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-370</identifier>
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         <subject>
              <topic>Private Acts of Congress</topic>
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              <topic>Ships and Boats</topic>
              <topic>Due Process</topic>
              <topic>Equal Protection</topic>
              <topic>Legal Remedies</topic>
              <topic>Worker Safety and Health</topic>
              <topic>Longshore and Harbor Workers&apos; Compensation Act (L.H.W.C.A.)</topic>
              <topic>Constitutional Law</topic>
              <topic>Executive Authority Vis-A-Vis Congress or the States</topic>
              <topic>Miscellaneous</topic>
        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;Paramino Co. v. Marshall, 309 U.S. 370 (1940);309 U.S. 370</searchTitle>
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              <decisionDate>1940-03-11</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 370</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Private Acts of Congress</topic>
                                        
                   <topic>Insurance</topic>
                                        
                   <topic>Ships and Boats</topic>
                                        
                   <topic>Due Process</topic>
                                        
                   <topic>Equal Protection</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>Worker Safety and Health</topic>
                                        
                   <topic>Longshore and Harbor Workers&apos; Compensation Act (L.H.W.C.A.)</topic>
                                        
                   <topic>Constitutional Law</topic>
                                    
            </subject>
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                   <topic>Executive Authority Vis-A-Vis Congress or the States</topic>
                                        
                   <topic>Miscellaneous</topic>
                                    
            </subject>
              <docketId>1939-049-01</docketId>
              <petitioner>Water transportation, stevedore</petitioner>
              <respondent>Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <caseOrigin>Washington Western U.S. District Court</caseOrigin>
              <caseSource>Washington Western U.S. District Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-30</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>Stanley Forman Reed</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>7</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
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              <title>Dickinson Co. v. Cowan, 309 U.S. 382 (1940)</title>
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              <topic>Bankruptcy Act of (Chandler Act)</topic>
              <topic>Corporate Reorganization</topic>
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              <topic>Bankruptcy Law</topic>
              <topic>Statutory Construction</topic>
              <topic>Bankruptcy</topic>
              <topic>Judicial Administration: Jurisdiction or Authority of Federal Courts of Appeals</topic>
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        </subject>
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                   <topic>Securities</topic>
                                        
                   <topic>Bankruptcy Act of (Chandler Act)</topic>
                                        
                   <topic>Corporate Reorganization</topic>
                                        
                   <topic>Legislative History</topic>
                                        
                   <topic>Bankruptcy Law</topic>
                                        
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            </subject>
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                   <topic>Judicial Administration: Jurisdiction or Authority of Federal Courts of Appeals</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1939-085-01</docketId>
              <petitioner>Bankrupt person or business, or business in reorganization</petitioner>
              <respondent>Creditor, including institution appearing as such, e.g., a finance company</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Illinois Northern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
              <certReason>Federal court conflict</certReason>
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              <dateArgument>1940-02-06</dateArgument>
              <authorityDecision>Interpretation of administrative regulation or rule, or executive order</authorityDecision>
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                   <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>William Orville Douglas</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>Sheldon v. Metro-Goldwyn Corp., 309 U.S. 390 (1940)</title>
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              <topic>Motion Pictures</topic>
              <topic>Copyright Infringement</topic>
              <topic>Copyright</topic>
              <topic>Intellectual Property</topic>
              <topic>Net Profits</topic>
              <topic>Legal Remedies</topic>
              <topic>Statutory Construction</topic>
              <topic>Intellectual Property Law</topic>
              <topic>Patents and Copyrights: Copyright</topic>
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        </subject>
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                   <topic>Motion Pictures</topic>
                                        
                   <topic>Copyright Infringement</topic>
                                        
                   <topic>Copyright</topic>
                                        
                   <topic>Intellectual Property</topic>
                                        
                   <topic>Net Profits</topic>
                                        
                   <topic>Legal Remedies</topic>
                                        
                   <topic>Statutory Construction</topic>
                                        
                   <topic>Intellectual Property Law</topic>
                                    
            </subject>
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                   <topic>Patents and Copyrights: Copyright</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1939-111-01</docketId>
              <petitioner>Author, copyright holder</petitioner>
              <respondent>Movie, play, pictorial representation, theatrical production, actor, or exhibitor or distributor of</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>New York Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Second Circuit</caseSource>
              <certReason>To resolve important or significant question</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-02-08</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>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>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Helvering v. Price, 309 U.S. 409 (1940)</title>
              <partNumber>309 U.S. 409</partNumber>
              <partName>Case</partName>
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              <topic>Securities</topic>
              <topic>Loss Deduction</topic>
              <topic>Taxation</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Banks and Financial Institutions</topic>
              <topic>Judicial Review of Administrative Agency&apos;s or Administrative Official&apos;s Actions and Procedures</topic>
              <topic>Judicial Power</topic>
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              <decisionDate>1940-03-25</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 409</usCitation>
              <fullCitation>309 U.S. 409 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Securities</topic>
                                        
                   <topic>Loss Deduction</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Banks and Financial Institutions</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Judicial Review of Administrative Agency&apos;s or Administrative Official&apos;s Actions and Procedures</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1939-109-01</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, Fourth Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Fourth Circuit</caseSource>
              <certReason>Putative conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-03-05</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>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>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>McGoldrick v. Gulf Oil Corp., 309 U.S. 414 (1940)</title>
              <partNumber>309 U.S. 414</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-414</identifier>
         <identifier type="preferred citation">309 U.S. 414 (1940)</identifier>
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         <subject>
              <topic>Oil and Gas</topic>
              <topic>Sales and Excise Tax</topic>
              <topic>Import and Export</topic>
              <topic>Dormant Commerce Clause</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Revenue Act of 1932</topic>
              <topic>Tax Law</topic>
              <topic>State and Local Taxation</topic>
              <topic>Taxation</topic>
              <topic>Constitutional Law</topic>
              <topic>State or Local Government Tax</topic>
              <topic>Economic Activity</topic>
        </subject>
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              <accessId>USREPORTS-309-414</accessId>
              <reportNumber>414</reportNumber>
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              <decisionDate>1940-03-25</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 414</usCitation>
              <fullCitation>309 U.S. 414 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Oil and Gas</topic>
                                        
                   <topic>Sales and Excise Tax</topic>
                                        
                   <topic>Import and Export</topic>
                                        
                   <topic>Dormant Commerce Clause</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Revenue Act of 1932</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Constitutional 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>1939-046-01</docketId>
              <petitioner state="New York">Governmental official, or an official of an agency established under an interstate compact</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 Trial Court</caseOrigin>
              <caseSource state="New York">State Trial Court</caseSource>
              <certReason>To resolve important or significant question</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-02</dateArgument>
              <dateRearg>1940-02-27</dateRearg>
              <authorityDecision>Judicial review (state level)</authorityDecision>
              <law>
                                        
                   <type>Constitution</type>
                                        
                   <legalProvisions>Article I, Section 8, Paragraph 3 (interstate commerce clause)</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>Municipal or other local ordinance unconstitutional</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>McGoldrick v. Compagnie Generale, 309 U.S. 430 (1940)</title>
              <partNumber>309 U.S. 430</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-430</identifier>
         <identifier type="preferred citation">309 U.S. 430 (1940)</identifier>
         <identifier type="United States Reports citation">309 U.S. 430</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbbb7</identifier>
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         <subject>
              <topic>Oil and Gas</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Sales and Excise Tax</topic>
              <topic>Dormant Commerce Clause</topic>
              <topic>Interstate Commerce</topic>
              <topic>Tax Law</topic>
              <topic>State and Local Taxation</topic>
              <topic>Taxation</topic>
              <topic>Constitutional Law</topic>
              <topic>State or Local Government Tax</topic>
              <topic>Economic Activity</topic>
        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;McGoldrick v. Compagnie Generale, 309 U.S. 430 (1940);309 U.S. 430</searchTitle>
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              <accessId>USREPORTS-309-430</accessId>
              <reportNumber>430</reportNumber>
              <sequenceNumber>49</sequenceNumber>
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              <decisionDate>1940-03-25</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 430</usCitation>
              <fullCitation>309 U.S. 430 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Oil and Gas</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Sales and Excise Tax</topic>
                                        
                   <topic>Dormant Commerce Clause</topic>
                                        
                   <topic>Interstate Commerce</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Constitutional 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>1939-069-01</docketId>
              <petitioner state="New York">City, town, township, village, or borough government or governmental unit</petitioner>
              <respondent>Foreign (non-American) nongovernmental entity</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>To resolve important or significant question</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-01-02</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 and remanded</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>5</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Ethyl Gasoline Corp. v. U.S., 309 U.S. 436 (1940)</title>
              <partNumber>309 U.S. 436</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-436</identifier>
         <identifier type="preferred citation">309 U.S. 436 (1940)</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbc14</identifier>
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         <subject>
              <topic>Competition and Antitrust</topic>
              <topic>Oil and Gas</topic>
              <topic>Intellectual Property</topic>
              <topic>Licenses</topic>
              <topic>Corporations and Associations</topic>
              <topic>Sherman Antitrust Act of 1890</topic>
              <topic>Monopolies</topic>
              <topic>Patents</topic>
              <topic>Antitrust Law</topic>
              <topic>Patents and Copyrights: Patent</topic>
              <topic>Economic Activity</topic>
        </subject>
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              <accessId>USREPORTS-309-436</accessId>
              <reportNumber>436</reportNumber>
              <sequenceNumber>50</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1940-03-25</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 436</usCitation>
              <fullCitation>309 U.S. 436 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Competition and Antitrust</topic>
                                        
                   <topic>Oil and Gas</topic>
                                        
                   <topic>Intellectual Property</topic>
                                        
                   <topic>Licenses</topic>
                                        
                   <topic>Corporations and Associations</topic>
                                        
                   <topic>Sherman Antitrust Act of 1890</topic>
                                        
                   <topic>Monopolies</topic>
                                        
                   <topic>Patents</topic>
                                        
                   <topic>Antitrust Law</topic>
                                    
            </subject>
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                   <topic>Patents and Copyrights: Patent</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1939-120-01</docketId>
              <petitioner>Oil company, or natural gas producer</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <caseOrigin>New York Southern U.S. District Court</caseOrigin>
              <caseSource>New York Southern U.S. District Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-03-01</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>7</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Helvering v. Bruun, 309 U.S. 461 (1940)</title>
              <partNumber>309 U.S. 461</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-461</identifier>
         <identifier type="preferred citation">309 U.S. 461 (1940)</identifier>
         <identifier type="United States Reports citation">309 U.S. 461</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbbfa</identifier>
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         <subject>
              <topic>Income Tax</topic>
              <topic>Property</topic>
              <topic>Taxable Gain</topic>
              <topic>Taxation</topic>
              <topic>Board of Tax Appeals</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
              <topic>Federal Taxation</topic>
        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;Helvering v. Bruun, 309 U.S. 461 (1940);309 U.S. 461</searchTitle>
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              <reportNumber>461</reportNumber>
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              <decisionDate>1940-03-25</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 461</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Income Tax</topic>
                                        
                   <topic>Property</topic>
                                        
                   <topic>Taxable Gain</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Board of Tax Appeals</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1939-110-01</docketId>
              <petitioner>Internal Revenue Service, Collector, Commissioner, or District Director of</petitioner>
              <respondent>Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Internal Revenue Service, Collector, Commissioner, or District Director of</adminAction>
              <caseOrigin>U.S. Court of Appeals, Eighth Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Eighth Circuit</caseSource>
              <certReason>Federal court conflict</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-02-28</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Commission v. Sanders Radio Station, 309 U.S. 470 (1940)</title>
              <partNumber>309 U.S. 470</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-470</identifier>
         <identifier type="preferred citation">309 U.S. 470 (1940)</identifier>
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         <subject>
              <topic>Administrative Law</topic>
              <topic>Economic Injury</topic>
              <topic>Radio</topic>
              <topic>Broadcasting Licenses</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Communications Act of 1934</topic>
              <topic>Communications</topic>
              <topic>Broadcasting</topic>
              <topic>Administrative Findings</topic>
              <topic>Federal and Some Few State Regulation of Public Utilities Regulation: Radio and Television (Cf. Cable Television)</topic>
              <topic>Economic Activity</topic>
        </subject>
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              <reportNumber>470</reportNumber>
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              <decisionDate>1940-03-25</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 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>Administrative Law</topic>
                                        
                   <topic>Economic Injury</topic>
                                        
                   <topic>Radio</topic>
                                        
                   <topic>Broadcasting Licenses</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
                   <topic>Communications Act of 1934</topic>
                                        
                   <topic>Communications</topic>
                                        
                   <topic>Broadcasting</topic>
                                        
                   <topic>Administrative Findings</topic>
                                    
            </subject>
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                   <topic>Federal and Some Few State Regulation of Public Utilities Regulation: Radio and Television (Cf. Cable Television)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1939-112-01</docketId>
              <petitioner>Federal Communications Commission (including a predecessor, Federal Radio Commission)</petitioner>
              <respondent>Radio and television network, except cable tv</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Federal Communications Commission (including a predecessor, Federal Radio Commission)</adminAction>
              <caseOrigin>U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction)</caseOrigin>
              <caseSource>U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction)</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-02-09</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Communication Act of 1934, as amended</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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              <title>Thompson v. Magnolia Co., 309 U.S. 478 (1940)</title>
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         <subject>
              <topic>Oil and Gas</topic>
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              <topic>Easements</topic>
              <topic>Fee Simple</topic>
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              <topic>Property Law</topic>
              <topic>Property</topic>
              <topic>Real Property</topic>
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                   <topic>Oil and Gas</topic>
                                        
                   <topic>Railroads</topic>
                                        
                   <topic>Bankruptcy</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Land Titles</topic>
                                        
                   <topic>Easements</topic>
                                        
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                   <topic>Property Law</topic>
                                        
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                   <topic>Real Property</topic>
                                        
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            </subject>
              <docketId>1939-039-01</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>Missouri Eastern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Eighth Circuit</caseSource>
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              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-02-28</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>Hugo Lafayette Black</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Kersh Lake Dist. v. Johnson, 309 U.S. 485 (1940)</title>
              <partNumber>309 U.S. 485</partNumber>
              <partName>Case</partName>
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         <subject>
              <topic>Injunctions</topic>
              <topic>Full Faith and Credit</topic>
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              <topic>Drainage Tax</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Civil Procedure</topic>
              <topic>Res Judicata</topic>
              <topic>State or Local Government Tax</topic>
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                   <topic>Injunctions</topic>
                                        
                   <topic>Full Faith and Credit</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Drainage Tax</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Civil Procedure</topic>
                                        
                   <topic>Res Judicata</topic>
                                    
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                   <topic>State or Local Government Tax</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1939-131-01</docketId>
              <petitioner state="Arkansas">Local governmental unit other than a county, city, town, township, village, or borough</petitioner>
              <respondent>Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Arkansas">State Trial Court</caseOrigin>
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              <dateArgument>1940-03-08</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>Hugo Lafayette Black</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>United States v. Shaw, 309 U.S. 495 (1940)</title>
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         <subject>
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        </subject>
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                   <topic>Ships and Boats</topic>
                                        
                   <topic>Probate Court</topic>
                                        
                   <topic>Contracts</topic>
                                        
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                   <topic>Federal Pre-Emption of State Court Jurisdiction</topic>
                                        
                   <topic>Federalism</topic>
                                    
            </subject>
              <docketId>1939-063-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Agent, fiduciary, trustee, or executor</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Michigan">State Trial Court</caseOrigin>
              <caseSource state="Michigan">State Supreme Court</caseSource>
              <certReason>Federal court conflict and to resolve important or significant question</certReason>
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              <dateArgument>1940-02-27</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Stanley Forman Reed</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>United States v. U.S. Fidelity Co., 309 U.S. 506 (1940)</title>
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              <topic>Choctaw Nation</topic>
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        </subject>
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                   <topic>Choctaw Nation</topic>
                                        
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                   <topic>Indians (Other than Pertains to State Jurisdiction Over)</topic>
                                        
                   <topic>Civil Rights</topic>
                                    
            </subject>
              <docketId>1939-047-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Insurance company, or surety</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Oklahoma Eastern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Tenth Circuit</caseSource>
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              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Stanley Forman Reed</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Inland Waterways Corp. v. Young, 309 U.S. 517 (1940)</title>
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                   <topic>Finance and Financial Sector</topic>
                                        
                   <topic>Administrative Law</topic>
                                        
                   <topic>National Banking Act</topic>
                                        
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                   <topic>Constitutional Law</topic>
                                        
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                   <topic>Banks and Financial Institutions</topic>
                                    
            </subject>
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                   <topic>Commercial Transactions</topic>
                                        
                   <topic>Private Action</topic>
                                    
            </subject>
              <docketId>1939-048-01</docketId>
              <petitioner>Creditor, including institution appearing as such, e.g., a finance company</petitioner>
              <respondent>Bankrupt person or business, or business in reorganization</respondent>
              <jurisdiction>Cert</jurisdiction>
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              <certReason>Other reason</certReason>
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              <dateArgument>1939-10-11</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</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Felix Frankfurter</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>4</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
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              <topic>Constitutional Law</topic>
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              <courtTerm>1939</courtTerm>
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              <fullCitation>309 U.S. 527 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Panama Canal Zone</topic>
                                        
                   <topic>Finance and Financial Sector</topic>
                                        
                   <topic>Administrative Law</topic>
                                        
                   <topic>National Banking Act</topic>
                                        
                   <topic>Governmental Agencies</topic>
                                        
                   <topic>Constitutional Law</topic>
                                        
                   <topic>Public Money</topic>
                                        
                   <topic>Banks and Financial Institutions</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Commercial Transactions</topic>
                                        
                   <topic>Private Action</topic>
                                    
            </subject>
              <docketId>1939-084-01</docketId>
              <petitioner>Department or Secretary of Defense (and Department or Secretary of War)</petitioner>
              <respondent>Bank, savings and loan, credit union, investment company</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Department or Secretary of Defense (and Department or Secretary of War)</adminAction>
              <caseOrigin>District Of Columbia U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction)</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1939-10-10</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</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Felix Frankfurter</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>4</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
        </extension>
         <location>
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         <titleInfo>
              <title>Whitney v. Tax Commission, 309 U.S. 530 (1940)</title>
              <partNumber>309 U.S. 530</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-530</identifier>
         <identifier type="preferred citation">309 U.S. 530 (1940)</identifier>
         <identifier type="United States Reports citation">309 U.S. 530</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbbe0</identifier>
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         <subject>
              <topic>Tax Law</topic>
              <topic>Heirs</topic>
              <topic>Wills, Trusts, and Estates Law</topic>
              <topic>Equal Protection</topic>
              <topic>Transfer and Inheritance Tax</topic>
              <topic>Inheritance and Succession</topic>
              <topic>Taxation</topic>
              <topic>Gross Estate</topic>
              <topic>State and Local Taxation</topic>
              <topic>Fourteenth Amendment</topic>
              <topic>Constitutional Law</topic>
              <topic>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, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;Whitney v. Tax Commission, 309 U.S. 530 (1940);309 U.S. 530</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-309-530</accessId>
              <reportNumber>530</reportNumber>
              <sequenceNumber>59</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1940-03-25</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 530</usCitation>
              <fullCitation>309 U.S. 530 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Heirs</topic>
                                        
                   <topic>Wills, Trusts, and Estates Law</topic>
                                        
                   <topic>Equal Protection</topic>
                                        
                   <topic>Transfer and Inheritance Tax</topic>
                                        
                   <topic>Inheritance and Succession</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Gross Estate</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
                   <topic>Fourteenth Amendment</topic>
                                        
                   <topic>Constitutional Law</topic>
                                        
                   <topic>Property</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>1939-132-01</docketId>
              <petitioner>Heir, or beneficiary, or person so claiming to be</petitioner>
              <respondent state="New York">State commission, board, committee, or authority</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="New York">State Agency</adminAction>
              <caseOrigin state="New York">State Trial Court</caseOrigin>
              <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>1940-02-28</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>Felix Frankfurter</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>7</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Puerto Rico v. Rubert Co., 309 U.S. 543 (1940)</title>
              <partNumber>309 U.S. 543</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-543</identifier>
         <identifier type="preferred citation">309 U.S. 543 (1940)</identifier>
         <identifier type="United States Reports citation">309 U.S. 543</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbbe4</identifier>
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         <subject>
              <topic>Organic Act</topic>
              <topic>Legislative Bodies</topic>
              <topic>Caribbean</topic>
              <topic>State and Local Government</topic>
              <topic>Puerto Rico</topic>
              <topic>Business and Corporate Law</topic>
              <topic>Agriculture and Food</topic>
              <topic>Corporations and Associations</topic>
              <topic>Legislative Powers</topic>
              <topic>Executive Authority Vis-A-Vis Congress or the States</topic>
              <topic>Miscellaneous</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;Puerto Rico v. Rubert Co., 309 U.S. 543 (1940);309 U.S. 543</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-309-543</accessId>
              <reportNumber>543</reportNumber>
              <sequenceNumber>60</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1940-03-25</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 543</usCitation>
              <fullCitation>309 U.S. 543 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Organic Act</topic>
                                        
                   <topic>Legislative Bodies</topic>
                                        
                   <topic>Caribbean</topic>
                                        
                   <topic>State and Local Government</topic>
                                        
                   <topic>Puerto Rico</topic>
                                        
                   <topic>Business and Corporate Law</topic>
                                        
                   <topic>Agriculture and Food</topic>
                                        
                   <topic>Corporations and Associations</topic>
                                        
                   <topic>Legislative Powers</topic>
                                    
            </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>1939-133-01</docketId>
              <petitioner state="Puerto Rico">State</petitioner>
              <respondent>Business, corporation</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction state="Puerto Rico">State Agency</adminAction>
              <caseOrigin state="Puerto Rico">State Supreme Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, First Circuit</caseSource>
              <certReason>To resolve important or significant question</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-03-07</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>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Felix Frankfurter</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Minnesota v. National Tea Co., 309 U.S. 551 (1940)</title>
              <partNumber>309 U.S. 551</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-551</identifier>
         <identifier type="preferred citation">309 U.S. 551 (1940)</identifier>
         <identifier type="United States Reports citation">309 U.S. 551</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbc13</identifier>
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         <subject>
              <topic>State Constitutions</topic>
              <topic>Tea</topic>
              <topic>Taxation</topic>
              <topic>Jurisdiction and Venue</topic>
              <topic>Equal Protection</topic>
              <topic>Sales and Excise Tax</topic>
              <topic>Civil Procedure</topic>
              <topic>Judicial Administration: Supreme Court Jurisdiction or Authority on Appeal or Writ of Error, from Highest State Court</topic>
              <topic>Judicial Power</topic>
        </subject>
         <extension>
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              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-309-551</accessId>
              <reportNumber>551</reportNumber>
              <sequenceNumber>61</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1940-03-25</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 551</usCitation>
              <fullCitation>309 U.S. 551 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>State Constitutions</topic>
                                        
                   <topic>Tea</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Equal Protection</topic>
                                        
                   <topic>Sales and Excise Tax</topic>
                                        
                   <topic>Civil Procedure</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Judicial Administration: Supreme Court Jurisdiction or Authority on Appeal or Writ of Error, from Highest State Court</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1939-134-01</docketId>
              <petitioner state="Minnesota">State</petitioner>
              <respondent>Seller or vendor</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Minnesota">State Trial Court</caseOrigin>
              <caseSource state="Minnesota">State Supreme Court</caseSource>
              <certReason>Other reason</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-03-07</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>Vacated and remanded</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>William Orville Douglas</writer>
                                        
                   <assigner>Hugo Lafayette Black</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>5</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
        </extension>
         <location>
              <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-551</url>
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         <titleInfo>
              <title>Tradesmens Bank v. Tax Comm&apos;n., 309 U.S. 560 (1940)</title>
              <partNumber>309 U.S. 560</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-560</identifier>
         <identifier type="preferred citation">309 U.S. 560 (1940)</identifier>
         <identifier type="United States Reports citation">309 U.S. 560</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbbdf</identifier>
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         <subject>
              <topic>Corporate Income Tax</topic>
              <topic>Tax Administration and Collection</topic>
              <topic>Tax Law</topic>
              <topic>State and Local Taxation</topic>
              <topic>Taxation</topic>
              <topic>Federal Securities</topic>
              <topic>Securities</topic>
              <topic>Constitutional Law</topic>
              <topic>Tax Immune Income</topic>
              <topic>National Supremacy: Intergovernmental Tax Immunity</topic>
              <topic>Federalism</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;Tradesmens Bank v. Tax Comm&apos;n., 309 U.S. 560 (1940);309 U.S. 560</searchTitle>
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              <accessId>USREPORTS-309-560</accessId>
              <reportNumber>560</reportNumber>
              <sequenceNumber>62</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1940-03-25</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 560</usCitation>
              <fullCitation>309 U.S. 560 (1940)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Tax Administration and Collection</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>State and Local Taxation</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Federal Securities</topic>
                                        
                   <topic>Securities</topic>
                                        
                   <topic>Constitutional Law</topic>
                                        
                   <topic>Tax Immune Income</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>1939-135-01</docketId>
              <petitioner>Bank, savings and loan, credit union, investment company</petitioner>
              <respondent state="Oklahoma">State commission, board, committee, or authority</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Oklahoma">State Agency</adminAction>
              <caseOrigin state="Oklahoma">State Trial Court</caseOrigin>
              <caseSource state="Oklahoma">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Frank Murphy</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Wisconsin v. Illinois, 309 U.S. 569 (1939)</title>
              <partNumber>309 U.S. 569</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-569</identifier>
         <identifier type="preferred citation">309 U.S. 569 (1939)</identifier>
         <identifier type="United States Reports citation">309 U.S. 569</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4ccbbe9</identifier>
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         <subject>
              <topic>Bodies of Water</topic>
              <topic>Sewage Treatment</topic>
              <topic>Water Law</topic>
              <topic>Public Health</topic>
              <topic>Water Diversion</topic>
              <topic>Civil Procedure</topic>
              <topic>Rivers and Waterways</topic>
              <topic>Non-Real Property Dispute Between States</topic>
              <topic>Interstate Relations</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1939, from January 15, 1940 (concluded), to and including (in part) April 22, 1940;Wisconsin v. Illinois, 309 U.S. 569 (1939);309 U.S. 569</searchTitle>
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              <accessId>USREPORTS-309-569</accessId>
              <reportNumber>569</reportNumber>
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              <pagePosition>1</pagePosition>
              <decisionDate>1940-04-03</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 569</usCitation>
              <fullCitation>309 U.S. 569 (1939)</fullCitation>
              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Bodies of Water</topic>
                                        
                   <topic>Sewage Treatment</topic>
                                        
                   <topic>Water Law</topic>
                                        
                   <topic>Public Health</topic>
                                        
                   <topic>Water Diversion</topic>
                                        
                   <topic>Civil Procedure</topic>
                                        
                   <topic>Rivers and Waterways</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Non-Real Property Dispute Between States</topic>
                                        
                   <topic>Interstate Relations</topic>
                                    
            </subject>
              <docketId>1939-130-01</docketId>
              <petitioner state="Interstate Compact">State</petitioner>
              <respondent state="Illinois">State</respondent>
              <jurisdiction>Original</jurisdiction>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-03-25</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>
              <partyWinning>Favorable disposition for petitioning party unclear</partyWinning>
              <majorityOpinion>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Wyoming v. Colorado, 309 U.S. 572 (1940)</title>
              <partNumber>309 U.S. 572</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-572</identifier>
         <identifier type="preferred citation">309 U.S. 572 (1940)</identifier>
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         <subject>
              <topic>Bodies of Water</topic>
              <topic>Water Law</topic>
              <topic>Laramie River</topic>
              <topic>Water Diversion</topic>
              <topic>Civil Procedure</topic>
              <topic>Rivers and Waterways</topic>
              <topic>Non-Real Property Dispute Between States</topic>
              <topic>Interstate Relations</topic>
        </subject>
         <extension>
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              <decisionDate>1940-04-22</decisionDate>
              <courtTerm>1939</courtTerm>
              <usCitation>309 U.S. 572</usCitation>
              <fullCitation>309 U.S. 572 (1940)</fullCitation>
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                   <topic>Bodies of Water</topic>
                                        
                   <topic>Water Law</topic>
                                        
                   <topic>Laramie River</topic>
                                        
                   <topic>Water Diversion</topic>
                                        
                   <topic>Civil Procedure</topic>
                                        
                   <topic>Rivers and Waterways</topic>
                                    
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                   <topic>Non-Real Property Dispute Between States</topic>
                                        
                   <topic>Interstate Relations</topic>
                                    
            </subject>
              <docketId>1939-128-01</docketId>
              <petitioner state="Wyoming">State</petitioner>
              <respondent state="Colorado">State</respondent>
              <jurisdiction>Original</jurisdiction>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-02-26</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>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>
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         <titleInfo>
              <title>Western Union Co. v. Nester, 309 U.S. 582 (1940)</title>
              <partNumber>309 U.S. 582</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-582</identifier>
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         <subject>
              <topic>Civil Liability</topic>
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              <topic>Torts</topic>
              <topic>Legal Remedies</topic>
              <topic>Torts Law</topic>
              <topic>Communications</topic>
              <topic>Statutory Construction</topic>
              <topic>Telecommunications</topic>
              <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
              <topic>Economic Activity</topic>
        </subject>
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                   <topic>Civil Liability</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>
                                    
            </subject>
              <docketId>1939-129-01</docketId>
              <petitioner>Telephone, telecommunications, or telegraph company</petitioner>
              <respondent>Injured person or legal entity, nonphysically and non-employment related</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>California Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Ninth Circuit</caseSource>
              <certReason>No reason given</certReason>
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              <dateArgument>1940-03-08</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <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>Yonkers v. Downey, 309 U.S. 590 (1940)</title>
              <partNumber>309 U.S. 590</partNumber>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-590</identifier>
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         <subject>
              <topic>Securities</topic>
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              <topic>Corporations and Associations</topic>
              <topic>Bankruptcy</topic>
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        </subject>
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                   <topic>Securities</topic>
                                        
                   <topic>National Banking Act</topic>
                                        
                   <topic>Business and Corporate Law</topic>
                                        
                   <topic>Ultra Vires Actions</topic>
                                        
                   <topic>Banks and Financial Institutions</topic>
                                        
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                   <topic>Commercial Transactions</topic>
                                        
                   <topic>Private Action</topic>
                                    
            </subject>
              <docketId>1939-045-01</docketId>
              <petitioner state="New York">City, town, township, village, or borough government or governmental unit</petitioner>
              <respondent>Bankrupt person or business, or business in reorganization</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>New York Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Second Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-02-29</dateArgument>
              <authorityDecision>Federal common law</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>James Clark McReynolds</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Maurer et al., Trading as Maurer &amp; Myers Auto Convoy, v. Hamilton, Secretary of Revenue of Pennsylvania, et al., 309 U.S. 598 (1940)</title>
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              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-309/USREPORTS-309-598</identifier>
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         <subject>
              <topic>Administrative Law</topic>
              <topic>Motor Carriers</topic>
              <topic>Motor Carrier Act of 1935</topic>
              <topic>Due Process</topic>
              <topic>Statutory Construction</topic>
              <topic>Roads and Highways</topic>
              <topic>Interstate Commerce Commission (I.C.C.)</topic>
              <topic>Police Powers</topic>
              <topic>Constitutional Law</topic>
              <topic>State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation)</topic>
              <topic>Economic Activity</topic>
        </subject>
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                   <topic>Administrative Law</topic>
                                        
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                   <topic>Motor Carrier Act of 1935</topic>
                                        
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                   <topic>Statutory Construction</topic>
                                        
                   <topic>Roads and Highways</topic>
                                        
                   <topic>Interstate Commerce Commission (I.C.C.)</topic>
                                        
                   <topic>Police Powers</topic>
                                        
                   <topic>Constitutional Law</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>State or Local Government Regulation, Especially of Business (Cf. Federal Pre-Emption of State Court Jurisdiction, Federal Pre-Emption of State Legislation or Regulation)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1939-077-01</docketId>
              <petitioner>Trucking company, or motor carrier</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 state="Pennsylvania">State Trial Court</caseOrigin>
              <caseSource state="Pennsylvania">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Charles Evans Hughes</chiefJustice>
              <dateArgument>1940-02-02</dateArgument>
              <dateRearg>1940-03-27</dateRearg>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>State or local law or regulation</type>
                                        
                   <legalProvisions>State or Local Law Regulation</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Charles Evans Hughes (2)</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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