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              <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. Tax Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Tenth Circuit</caseSource>
              <certReason>Federal court conflict</certReason>
              <chiefJustice>Harlan Fiske Stone</chiefJustice>
              <dateArgument>1945-01-02</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>William Orville Douglas</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Herget v. Central Bank Co., 324 U.S. 4 (1945)</title>
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              <topic>Finance and Financial Sector</topic>
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              <topic>Wills, Trusts, and Estates Law</topic>
              <topic>Trustees</topic>
              <topic>Banks and Financial Institutions</topic>
              <topic>Bankruptcy Act</topic>
              <topic>Limitation of Actions</topic>
              <topic>Civil Procedure</topic>
              <topic>State and Local Laws</topic>
              <topic>Bankruptcy Law</topic>
              <topic>Creditors</topic>
              <topic>Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims)</topic>
              <topic>Economic Activity</topic>
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              <reportNumber>4</reportNumber>
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                   <topic>Finance and Financial Sector</topic>
                                        
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                   <topic>Illinois</topic>
                                        
                   <topic>Wills, Trusts, and Estates Law</topic>
                                        
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            </subject>
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                   <topic>Bankruptcy (Except in the Context of Priority of Federal Fiscal Claims)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1944-124-01</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>Illinois Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Harlan Fiske Stone</chiefJustice>
              <dateArgument>1945-01-09</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Bankruptcy Code, Bankruptcy Act or Rules, or Bankruptcy Reform Act of 1978</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Frank Murphy</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Regal Knitwear Co. v. Board, 324 U.S. 9 (1945)</title>
              <partNumber>324 U.S. 9</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-9</identifier>
         <identifier type="preferred citation">324 U.S. 9 (1945)</identifier>
         <identifier type="United States Reports citation">324 U.S. 9</identifier>
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              <identifier type="FDsys Unique ID">D09002ee1d4cefe75</identifier>
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         <subject>
              <topic>Labor</topic>
              <topic>Labor and Employment Law</topic>
              <topic>Labor-Management Relations</topic>
              <topic>Cease and Desist</topic>
              <topic>Administrative Remedies</topic>
              <topic>Injunctions</topic>
              <topic>Civil Procedure</topic>
              <topic>Administrative Agencies</topic>
              <topic>Administrative Law and Regulatory Procedure</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>
        </subject>
         <extension>
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              <reportNumber>9</reportNumber>
              <sequenceNumber>10</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1945-01-29</decisionDate>
              <courtTerm>1944</courtTerm>
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                   <topic>Labor</topic>
                                        
                   <topic>Labor and Employment Law</topic>
                                        
                   <topic>Labor-Management Relations</topic>
                                        
                   <topic>Cease and Desist</topic>
                                        
                   <topic>Administrative Remedies</topic>
                                        
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                   <topic>Administrative Agencies</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</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>1944-125-01</docketId>
              <petitioner>Employer. If employer&apos;s relations with employees are governed by the nature of the employer&apos;s business (e.g., railroad, boat), rather than labor law generally, the more specific designation is used in place of Employer.</petitioner>
              <respondent>National Labor Relations Board, or regional office or officer</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>Federal court conflict</certReason>
              <chiefJustice>Harlan Fiske Stone</chiefJustice>
              <dateArgument>1944-12-08</dateArgument>
              <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>Robert Houghwout Jackson</writer>
                                        
                   <assigner>Hugo Lafayette Black</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>6</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Fondren v. Commissioner, 324 U.S. 18 (1945)</title>
              <partNumber>324 U.S. 18</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-18</identifier>
         <identifier type="preferred citation">324 U.S. 18 (1945)</identifier>
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         <subject>
              <topic>Finance and Financial Sector</topic>
              <topic>Wills, Trusts, and Estates Law</topic>
              <topic>Transfer and Inheritance Tax</topic>
              <topic>Fee Simple</topic>
              <topic>Interest</topic>
              <topic>Gift Tax</topic>
              <topic>Taxation</topic>
              <topic>Tax Court</topic>
              <topic>Securities</topic>
              <topic>Property</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, 1944, from January 29, 1945 (concluded), to and including (in part) April 23, 1945;Fondren v. Commissioner, 324 U.S. 18 (1945);324 U.S. 18</searchTitle>
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              <decisionDate>1945-01-29</decisionDate>
              <courtTerm>1944</courtTerm>
              <usCitation>324 U.S. 18</usCitation>
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                   <topic>Finance and Financial Sector</topic>
                                        
                   <topic>Wills, Trusts, and Estates Law</topic>
                                        
                   <topic>Transfer and Inheritance Tax</topic>
                                        
                   <topic>Fee Simple</topic>
                                        
                   <topic>Interest</topic>
                                        
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            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1944-143-01</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. Tax Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Fifth Circuit</caseSource>
              <certReason>To resolve important or significant question</certReason>
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              <dateArgument>1944-12-11</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Wiley Blount Rutledge</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Mexico v. Hoffman, 324 U.S. 30 (1945)</title>
              <partNumber>324 U.S. 30</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-30</identifier>
         <identifier type="preferred citation">324 U.S. 30 (1945)</identifier>
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         <subject>
              <topic>Negligence</topic>
              <topic>Jurisdiction and Venue</topic>
              <topic>International Affairs</topic>
              <topic>Law of the Sea</topic>
              <topic>Ships and Boats</topic>
              <topic>Collisions</topic>
              <topic>Conflicts of Law</topic>
              <topic>Transportation and Public Works</topic>
              <topic>Merchant Vessels</topic>
              <topic>Sovereignty</topic>
              <topic>Maritime and Admiralty Law</topic>
              <topic>Sovereign Immunity</topic>
              <topic>Liability, Other than as in Sufficiency of Evidence, Election of Remedies, Punitive Damages</topic>
              <topic>Economic Activity</topic>
        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1944, from January 29, 1945 (concluded), to and including (in part) April 23, 1945;Mexico v. Hoffman, 324 U.S. 30 (1945);324 U.S. 30</searchTitle>
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              <accessId>USREPORTS-324-30</accessId>
              <reportNumber>30</reportNumber>
              <sequenceNumber>12</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1945-02-05</decisionDate>
              <courtTerm>1944</courtTerm>
              <usCitation>324 U.S. 30</usCitation>
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              <subject authority="llc" uri="https://www.loc.gov/research-centers/law-library-of-congress/about-this-research-center">
                                        
                   <topic>Negligence</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>International Affairs</topic>
                                        
                   <topic>Law of the Sea</topic>
                                        
                   <topic>Ships and Boats</topic>
                                        
                   <topic>Collisions</topic>
                                        
                   <topic>Conflicts of Law</topic>
                                        
                   <topic>Transportation and Public Works</topic>
                                        
                   <topic>Merchant Vessels</topic>
                                        
                   <topic>Sovereignty</topic>
                                        
                   <topic>Maritime and Admiralty Law</topic>
                                        
                   <topic>Sovereign Immunity</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>1944-078-01</docketId>
              <petitioner>Foreign nation or instrumentality</petitioner>
              <respondent>Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Department or Secretary of State</adminAction>
              <caseOrigin>California Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Ninth Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Harlan Fiske Stone</chiefJustice>
              <dateArgument>1945-01-11</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed and reversed (or vacated) in part 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>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>House v. Mayo, 324 U.S. 42 (1945)</title>
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              <partName>Case</partName>
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         <subject>
              <topic>Prisoners&apos; Rights</topic>
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              <topic>Habeas Corpus</topic>
              <topic>Due Process</topic>
              <topic>Judicial Code</topic>
              <topic>Human Rights and Civil Liberties</topic>
              <topic>Correctional Facilities and Imprisonment</topic>
              <topic>Crime and Law Enforcement</topic>
              <topic>Crimes Against Property</topic>
              <topic>Florida</topic>
              <topic>Constitutional Law</topic>
              <topic>Criminal Law and Procedure</topic>
              <topic>Right to Counsel (Cf. Indigents Appointment of Counsel or Inadequate Representation)</topic>
              <topic>Criminal Procedure</topic>
        </subject>
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              <decisionDate>1945-02-05</decisionDate>
              <courtTerm>1944</courtTerm>
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                   <topic>Prisoners&apos; Rights</topic>
                                        
                   <topic>Probable Cause</topic>
                                        
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                   <topic>Judicial Code</topic>
                                        
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                   <topic>Criminal Law and Procedure</topic>
                                    
            </subject>
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                   <topic>Right to Counsel (Cf. Indigents Appointment of Counsel or Inadequate Representation)</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
            </subject>
              <docketId>1944-052-01</docketId>
              <petitioner>Prisoner, inmate of penal institution</petitioner>
              <respondent state="Florida">Governmental employee or job applicant</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Florida Southern U.S. District Court</caseOrigin>
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              <certReason>No reason given</certReason>
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                   <type>Constitutional Amendment</type>
                                        
                   <legalProvisions>Sixth Amendment (right to counsel)</legalProvisions>
                                    
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                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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                   <writer>Stanley Forman Reed</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>5</majority>
                                        
                   <minority>3</minority>
                                    
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              <topic>Commercial Law</topic>
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                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
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              <docketId>1944-089-01</docketId>
              <petitioner>Shipper, including importer and exporter</petitioner>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
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                   <writer>William Orville Douglas</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>6</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
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              <docketId>1944-122-01</docketId>
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                   <type>Federal Statute</type>
                                        
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                   <writer>William Orville Douglas</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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                   <writer>Frank Murphy</writer>
                                        
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                   <majority>9</majority>
                                        
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              <docketId>1944-142-01</docketId>
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                   <writer>Frank Murphy</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Herb v. Pitcairn, 324 U.S. 117 (1945)</title>
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         <subject>
              <topic>Equitable Jurisdiction</topic>
              <topic>Jurisdiction and Venue</topic>
              <topic>Railroads</topic>
              <topic>Transportation and Public Works</topic>
              <topic>Illinois</topic>
              <topic>Torts</topic>
              <topic>Labor</topic>
              <topic>Damages</topic>
              <topic>Legal Remedies</topic>
              <topic>Civil Procedure</topic>
              <topic>Federal Employers&apos; Liability Act</topic>
              <topic>Civil Liability</topic>
              <topic>Worker Safety and Health</topic>
              <topic>Labor and Employment Law</topic>
              <topic>No Merits: Remand to Determine Basis of State or Federal Court Decision (Cf. Judicial Administration: State Law)</topic>
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                   <topic>Equitable Jurisdiction</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Railroads</topic>
                                        
                   <topic>Transportation and Public Works</topic>
                                        
                   <topic>Illinois</topic>
                                        
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                   <topic>No Merits: Remand to Determine Basis of State or Federal Court Decision (Cf. Judicial Administration: State Law)</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
            </subject>
              <docketId>1944-123-01</docketId>
              <petitioner>Employee, or job applicant, including beneficiaries of</petitioner>
              <respondent>Railroad</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="Illinois">State Trial Court</caseOrigin>
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              <chiefJustice>Harlan Fiske Stone</chiefJustice>
              <dateArgument>1944-10-17</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>No disposition</disposition>
              <partyWinning>Favorable disposition for petitioning party unclear</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Robert Houghwout Jackson</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>5</majority>
                                        
                   <minority>4</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Central States Co. v. Muscatine, 324 U.S. 138 (1945)</title>
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              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-138</identifier>
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         <subject>
              <topic>Oil and Gas</topic>
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              <topic>Federal Power Commission (F.P.C.)</topic>
              <topic>Jurisdiction and Venue</topic>
              <topic>Public Utilities and Utility Rates</topic>
              <topic>Injunctions</topic>
              <topic>Judiciary</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Natural Gas Act of 1938</topic>
              <topic>Energy Law</topic>
              <topic>Federal or State Consumer Protection: Typically Under the Truth in Lending, Food, Drug and Cosmetic, and Consumer Protection Credit Acts</topic>
              <topic>Economic Activity</topic>
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                   <topic>Oil and Gas</topic>
                                        
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                   <topic>Natural Gas</topic>
                                        
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                   <topic>Federal or State Consumer Protection: Typically Under the Truth in Lending, Food, Drug and Cosmetic, and Consumer Protection Credit Acts</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1944-085-01</docketId>
              <petitioner>Electric or hydroelectric power utility, power cooperative, or gas and electric company</petitioner>
              <respondent state="Iowa">City, town, township, village, or borough government or governmental unit</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Federal Power Commission</adminAction>
              <caseOrigin>U.S. Court of Appeals, Seventh Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Harlan Fiske Stone</chiefJustice>
              <dateArgument>1944-12-08</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Federal Food, Drug, and Cosmetic, and related statutes</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed and remanded</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>5</majority>
                                        
                   <minority>4</minority>
                                    
            </votes>
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         <titleInfo>
              <title>State Farm Ins. Co. v. Duel, 324 U.S. 154 (1945)</title>
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              <topic>Appeals</topic>
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              <topic>Membership Fees</topic>
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              <topic>Judiciary</topic>
              <topic>Insurance Companies</topic>
              <topic>State and Local Laws</topic>
              <topic>Insurance Law</topic>
              <topic>Fourteenth Amendment</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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              <decisionDate>1945-02-12</decisionDate>
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                   <topic>Appeals</topic>
                                        
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                   <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>1944-051-01</docketId>
              <petitioner>Insurance company, or surety</petitioner>
              <respondent state="Wisconsin">Governmental official, or an official of an agency established under an interstate compact</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <caseOrigin state="Wisconsin">State Trial Court</caseOrigin>
              <caseSource state="Wisconsin">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
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                   <type>State or local law or regulation</type>
                                        
                   <legalProvisions>State or Local Law Regulation</legalProvisions>
                                    
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              <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>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>7</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Webre Steib Co. v. Comm&apos;r., 324 U.S. 164 (1945)</title>
              <partNumber>324 U.S. 164</partNumber>
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         <subject>
              <topic>Evidence</topic>
              <topic>Tax Avoidance</topic>
              <topic>Sugar Processing Tax</topic>
              <topic>Revenue Act of 1936</topic>
              <topic>Sugar</topic>
              <topic>Tax Law</topic>
              <topic>Income Tax</topic>
              <topic>Taxation</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Agriculture and Food</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
        </subject>
         <extension>
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              <decisionDate>1945-02-12</decisionDate>
              <courtTerm>1944</courtTerm>
              <usCitation>324 U.S. 164</usCitation>
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                   <topic>Evidence</topic>
                                        
                   <topic>Tax Avoidance</topic>
                                        
                   <topic>Sugar Processing Tax</topic>
                                        
                   <topic>Revenue Act of 1936</topic>
                                        
                   <topic>Sugar</topic>
                                        
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                   <topic>Income Tax</topic>
                                        
                   <topic>Taxation</topic>
                                        
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                   <topic>Agriculture and Food</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>1944-140-01</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, Fifth Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Fifth Circuit</caseSource>
              <certReason>Federal court conflict</certReason>
              <chiefJustice>Harlan Fiske Stone</chiefJustice>
              <dateArgument>1944-12-13</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Vacated and remanded</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Robert Houghwout Jackson</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>7</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Commissioner v. Smith, 324 U.S. 177 (1945)</title>
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              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-177</identifier>
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              <topic>Revenue Act of 1938</topic>
              <topic>Labor</topic>
              <topic>Tax Law</topic>
              <topic>Taxation</topic>
              <topic>Tax Court</topic>
              <topic>Market Value</topic>
              <topic>Securities</topic>
              <topic>Property</topic>
              <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
              <topic>Federal Taxation</topic>
        </subject>
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              <decisionDate>1945-02-26</decisionDate>
              <courtTerm>1944</courtTerm>
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                   <topic>Finance and Financial Sector</topic>
                                        
                   <topic>Stocks and Bonds</topic>
                                        
                   <topic>Labor-Management Relations</topic>
                                        
                   <topic>Tax Avoidance</topic>
                                        
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                   <topic>Tax Court</topic>
                                        
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                   <topic>Property</topic>
                                    
            </subject>
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                   <topic>Federal Taxation, Typically Under Provisions of the Internal Revenue Code</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1944-153-01</docketId>
              <petitioner>Internal Revenue Service, Collector, Commissioner, or District Director of</petitioner>
              <respondent>Taxpayer or executor of taxpayer&apos;s estate, federal only</respondent>
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              <certReason>Federal court conflict</certReason>
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              <dateArgument>1945-01-30</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>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
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                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
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              <title>Charleston Assn. v. Alderson, 324 U.S. 182 (1945)</title>
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              <topic>Due Process</topic>
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              <topic>Tax Law</topic>
              <topic>Equal Protection</topic>
              <topic>State and Local Taxation</topic>
              <topic>Taxation</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>State and Local Laws</topic>
              <topic>Securities</topic>
              <topic>Fourteenth Amendment</topic>
              <topic>Constitutional Law</topic>
              <topic>West Virginia</topic>
              <topic>Property</topic>
              <topic>State or Local Government Tax</topic>
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                   <topic>State or Local Government Tax</topic>
                                        
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            </subject>
              <docketId>1944-049-01</docketId>
              <petitioner>Bank, savings and loan, credit union, investment company</petitioner>
              <respondent state="West Virginia">Governmental official, or an official of an agency established under an interstate compact</respondent>
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                   <type>State or local law or regulation</type>
                                        
                   <legalProvisions>State or Local Law Regulation</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>Harlan Fiske Stone</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>7</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
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         <titleInfo>
              <title>United States v. Beach, 324 U.S. 193 (1945)</title>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-193</identifier>
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              <topic>Motor Carriers</topic>
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              <topic>Commerce</topic>
              <topic>Crime and Law Enforcement</topic>
              <topic>Goods and Services</topic>
              <topic>Sex Offenses</topic>
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              <topic>Statutory Construction of Criminal Laws: Mann Act and Related Statutes</topic>
              <topic>Criminal Procedure</topic>
        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1944, from January 29, 1945 (concluded), to and including (in part) April 23, 1945;United States v. Beach, 324 U.S. 193 (1945);324 U.S. 193</searchTitle>
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                   <topic>Motor Carriers</topic>
                                        
                   <topic>Transportation and Public Works</topic>
                                        
                   <topic>Human Trafficking</topic>
                                        
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                   <topic>Statutory Construction of Criminal Laws: Mann Act and Related Statutes</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
            </subject>
              <docketId>1944-050-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Person convicted of crime</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>District Of Columbia U.S. District Court</caseOrigin>
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              <dateArgument>1945-02-09</dateArgument>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
            </law>
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              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
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                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Garber v. Crews, 324 U.S. 200 (1945)</title>
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              <topic>Stockholders&apos; Liability</topic>
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              <topic>Banks and Financial Institutions</topic>
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        </subject>
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                   <topic>Finance and Financial Sector</topic>
                                        
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                   <topic>Commercial Transactions</topic>
                                        
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            </subject>
              <docketId>1944-090-01</docketId>
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              <respondent>Creditor, including institution appearing as such, e.g., a finance company</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Oklahoma Western U.S. District Court</caseOrigin>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <disposition>Affirmed (includes modified)</disposition>
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                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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            </votes>
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         <titleInfo>
              <title>Young v. Higbee Co., 324 U.S. 204 (1945)</title>
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              <topic>Bankruptcy Law</topic>
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              <topic>Commercial Transactions</topic>
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            </subject>
              <docketId>1944-120-01</docketId>
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              <respondent>Stockholder, shareholder, or bondholder</respondent>
              <jurisdiction>Cert</jurisdiction>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <disposition>Reversed</disposition>
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              <majorityOpinion>
                                        
                   <writer>Hugo Lafayette Black</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>8</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Canadian Aviator, Ltd. v. U.S., 324 U.S. 215 (1945)</title>
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              <topic>Jurisdiction and Venue</topic>
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              <topic>Transportation and Public Works</topic>
              <topic>Civil Liability</topic>
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              <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>
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                   <topic>Jurisdiction and Venue</topic>
                                        
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            </subject>
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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>1944-077-01</docketId>
              <petitioner>Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels</petitioner>
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                   <type>No Legal Provision</type>
                                        
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              <majorityOpinion>
                                        
                   <writer>Stanley Forman Reed</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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            </votes>
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              <title>Catlin v. United States, 324 U.S. 229 (1945)</title>
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              <topic>Wills, Trusts, and Estates Law</topic>
              <topic>War Purposes Act of 1917</topic>
              <topic>Buildings and Property</topic>
              <topic>Judiciary</topic>
              <topic>World War II</topic>
              <topic>Eminent Domain</topic>
              <topic>Property Law</topic>
              <topic>Constitutional Law</topic>
              <topic>Property</topic>
              <topic>Judicial Administration: Review of Non-Final Order</topic>
              <topic>Judicial Power</topic>
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              <reportNumber>229</reportNumber>
              <sequenceNumber>29</sequenceNumber>
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              <decisionDate>1945-02-26</decisionDate>
              <courtTerm>1944</courtTerm>
              <usCitation>324 U.S. 229</usCitation>
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                   <topic>Appeals</topic>
                                        
                   <topic>Condemnation Proceedings</topic>
                                        
                   <topic>Government</topic>
                                        
                   <topic>Wills, Trusts, and Estates Law</topic>
                                        
                   <topic>War Purposes Act of 1917</topic>
                                        
                   <topic>Buildings and Property</topic>
                                        
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                   <topic>World War II</topic>
                                        
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            </subject>
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                   <topic>Judicial Administration: Review of Non-Final Order</topic>
                                        
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            </subject>
              <docketId>1944-071-01</docketId>
              <petitioner>Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Illinois Southern U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Seventh Circuit</caseSource>
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              <dateArgument>1945-02-01</dateArgument>
              <authorityDecision>Interpretation of administrative regulation or rule, or executive order</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Wiley Blount Rutledge</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
        </extension>
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         <titleInfo>
              <title>Gemsco, Inc. v. Walling, 324 U.S. 244 (1945)</title>
              <partNumber>324 U.S. 244</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-244</identifier>
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         <subject>
              <topic>Fair Labor Standards Act (F.L.S.A.)</topic>
              <topic>Committee Wages</topic>
              <topic>Legislative History</topic>
              <topic>Human Rights and Civil Liberties</topic>
              <topic>Caribbean</topic>
              <topic>Labor and Employment Law</topic>
              <topic>Child Labor</topic>
              <topic>Labor</topic>
              <topic>Virgin Islands</topic>
              <topic>Puerto Rico</topic>
              <topic>Industrial Homework</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Statutory Wages</topic>
              <topic>Wages and Hours</topic>
              <topic>Legislature</topic>
              <topic>Children&apos;s Rights</topic>
              <topic>Minimum Wage</topic>
              <topic>Fair Labor Standards Act</topic>
              <topic>Unions</topic>
        </subject>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1944, from January 29, 1945 (concluded), to and including (in part) April 23, 1945;Gemsco, Inc. v. Walling, 324 U.S. 244 (1945);324 U.S. 244</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-324-244</accessId>
              <reportNumber>244</reportNumber>
              <sequenceNumber>30</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1945-02-26</decisionDate>
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                   <topic>Fair Labor Standards Act (F.L.S.A.)</topic>
                                        
                   <topic>Committee Wages</topic>
                                        
                   <topic>Legislative History</topic>
                                        
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                   <topic>Puerto Rico</topic>
                                        
                   <topic>Industrial Homework</topic>
                                        
                   <topic>Administrative Law and Regulatory Procedure</topic>
                                        
                   <topic>Statutory Wages</topic>
                                        
                   <topic>Wages and Hours</topic>
                                        
                   <topic>Legislature</topic>
                                        
                   <topic>Children&apos;s Rights</topic>
                                        
                   <topic>Minimum Wage</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Fair Labor Standards Act</topic>
                                        
                   <topic>Unions</topic>
                                    
            </subject>
              <docketId>1944-121-01</docketId>
              <petitioner>Employer. If employer&apos;s relations with employees are governed by the nature of the employer&apos;s business (e.g., railroad, boat), rather than labor law generally, the more specific designation is used in place of Employer.</petitioner>
              <respondent>Department or Secretary of Labor</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Department or Secretary of Labor</adminAction>
              <caseOrigin>U.S. Court of Appeals, Second Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Second Circuit</caseSource>
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              <chiefJustice>Harlan Fiske Stone</chiefJustice>
              <dateArgument>1944-12-05</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Fair Labor Standards</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>Wiley Blount Rutledge</writer>
                                        
                   <assigner>Hugo Lafayette Black</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>7</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
        </extension>
         <location>
              <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-244</url>
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         <titleInfo>
              <title>Robinson v. United States, 324 U.S. 282 (1945)</title>
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              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-282</identifier>
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         <subject>
              <topic>Prisoners&apos; Rights</topic>
              <topic>Legislative History</topic>
              <topic>Injuries</topic>
              <topic>Death Penalty</topic>
              <topic>Human Rights and Civil Liberties</topic>
              <topic>Kidnapping</topic>
              <topic>Crimes Against Women</topic>
              <topic>Crime and Law Enforcement</topic>
              <topic>Constitutional Law</topic>
              <topic>Capital Punishment</topic>
              <topic>Federal Kidnapping Act</topic>
              <topic>Criminal Law and Procedure</topic>
              <topic>Cruel and Unusual Punishment, Death Penalty (Cf. Extra Legal Jury Influence, Death Rights) Penalty)</topic>
              <topic>Criminal Procedure</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1944, from January 29, 1945 (concluded), to and including (in part) April 23, 1945;Robinson v. United States, 324 U.S. 282 (1945);324 U.S. 282</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-324-282</accessId>
              <reportNumber>282</reportNumber>
              <sequenceNumber>31</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1945-03-05</decisionDate>
              <courtTerm>1944</courtTerm>
              <usCitation>324 U.S. 282</usCitation>
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                   <topic>Prisoners&apos; Rights</topic>
                                        
                   <topic>Legislative History</topic>
                                        
                   <topic>Injuries</topic>
                                        
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                   <topic>Human Rights and Civil Liberties</topic>
                                        
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                   <topic>Federal Kidnapping Act</topic>
                                        
                   <topic>Criminal Law and Procedure</topic>
                                    
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                   <topic>Cruel and Unusual Punishment, Death Penalty (Cf. Extra Legal Jury Influence, Death Rights) Penalty)</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
            </subject>
              <docketId>1944-047-01</docketId>
              <petitioner>Person convicted of crime</petitioner>
              <respondent>United States</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Kentucky Western U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Sixth Circuit</caseSource>
              <certReason>To resolve question presented</certReason>
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              <authorityDecision>Judicial review (national level)</authorityDecision>
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                   <type>Constitutional Amendment</type>
                                        
                   <legalProvisions>Eighth Amendment (cruel and unusual punishment)</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>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>7</majority>
                                        
                   <minority>2</minority>
                                    
            </votes>
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         <titleInfo>
              <title>U.S. v. Frankfort Distilleries, 324 U.S. 293 (1945)</title>
              <partNumber>324 U.S. 293</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-293</identifier>
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              <topic>Commerce</topic>
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              <topic>Commerce Clause</topic>
              <topic>Miller-Tydings Amendment</topic>
              <topic>Colorado</topic>
              <topic>Fair Trade Contracts</topic>
              <topic>Interstate Commerce</topic>
              <topic>Alcoholic Beverages</topic>
              <topic>Business Ethics</topic>
              <topic>Crime and Law Enforcement</topic>
              <topic>Fraud and Financial Crimes</topic>
              <topic>Goods and Services</topic>
              <topic>Sherman Antitrust Act of 1890</topic>
              <topic>Agriculture and Food</topic>
              <topic>Constitutional Law</topic>
              <topic>Antitrust Law</topic>
              <topic>Twenty-First Amendment</topic>
              <topic>Wine</topic>
              <topic>Antitrust (Except in the Context of Mergers and Union Antitrust)</topic>
              <topic>Economic Activity</topic>
        </subject>
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              <decisionDate>1945-03-05</decisionDate>
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                   <topic>Competition and Antitrust</topic>
                                        
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                   <topic>Conspiracy</topic>
                                        
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                   <topic>Miller-Tydings Amendment</topic>
                                        
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                   <topic>Alcoholic Beverages</topic>
                                        
                   <topic>Business Ethics</topic>
                                        
                   <topic>Crime and Law Enforcement</topic>
                                        
                   <topic>Fraud and Financial Crimes</topic>
                                        
                   <topic>Goods and Services</topic>
                                        
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                   <topic>Agriculture and Food</topic>
                                        
                   <topic>Constitutional Law</topic>
                                        
                   <topic>Antitrust Law</topic>
                                        
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            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Antitrust (Except in the Context of Mergers and Union Antitrust)</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1944-158-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Distributor, importer, or exporter of alcoholic beverages</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>Colorado U.S. District Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Tenth Circuit</caseSource>
              <certReason>To resolve important or significant question</certReason>
              <chiefJustice>Harlan Fiske Stone</chiefJustice>
              <dateArgument>1945-02-08</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Sherman</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Hugo Lafayette Black</writer>
                                        
                   <assigner>Owen Josephus Roberts</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-324/USREPORTS-324-293</url>
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         <titleInfo>
              <title>Commissioner v. Wemyss, 324 U.S. 303 (1945)</title>
              <partNumber>324 U.S. 303</partNumber>
              <partName>Case</partName>
        </titleInfo>
         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-303</identifier>
         <identifier type="preferred citation">324 U.S. 303 (1945)</identifier>
         <identifier type="United States Reports citation">324 U.S. 303</identifier>
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         <subject>
              <topic>Finance and Financial Sector</topic>
              <topic>Tax Law</topic>
              <topic>Administrative Courts</topic>
              <topic>Heirs</topic>
              <topic>Revenue Act of 1932</topic>
              <topic>Wills, Trusts, and Estates Law</topic>
              <topic>Transfer and Inheritance Tax</topic>
              <topic>Families</topic>
              <topic>Gift Tax</topic>
              <topic>Taxation</topic>
              <topic>Judiciary</topic>
              <topic>Tax Court</topic>
              <topic>Securities</topic>
              <topic>Treasury Regulations</topic>
              <topic>Property</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
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              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1944, from January 29, 1945 (concluded), to and including (in part) April 23, 1945;Commissioner v. Wemyss, 324 U.S. 303 (1945);324 U.S. 303</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-324-303</accessId>
              <reportNumber>303</reportNumber>
              <sequenceNumber>33</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1945-03-05</decisionDate>
              <courtTerm>1944</courtTerm>
              <usCitation>324 U.S. 303</usCitation>
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                   <topic>Finance and Financial Sector</topic>
                                        
                   <topic>Tax Law</topic>
                                        
                   <topic>Administrative Courts</topic>
                                        
                   <topic>Heirs</topic>
                                        
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                   <topic>Tax Court</topic>
                                        
                   <topic>Securities</topic>
                                        
                   <topic>Treasury Regulations</topic>
                                        
                   <topic>Property</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>1944-138-01</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. Tax Court</caseOrigin>
              <caseSource>U.S. Court of Appeals, Sixth Circuit</caseSource>
              <certReason>Putative conflict</certReason>
              <chiefJustice>Harlan Fiske Stone</chiefJustice>
              <dateArgument>1945-01-09</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>Felix Frankfurter</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>8</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
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              <topic>Transfer and Inheritance Tax</topic>
              <topic>Families</topic>
              <topic>Gift Tax</topic>
              <topic>Taxation</topic>
              <topic>Tax Court</topic>
              <topic>Property Law</topic>
              <topic>Commissioner V. Wemyss</topic>
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                   <topic>Tax Administration and Collection</topic>
                                        
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                   <topic>Transfer and Inheritance Tax</topic>
                                        
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                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1944-139-01</docketId>
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                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
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              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Felix Frankfurter</writer>
                                        
                   <assigner>Hugo Lafayette Black</assigner>
                                    
            </majorityOpinion>
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                   <majority>5</majority>
                                        
                   <minority>4</minority>
                                    
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              <title>Drummond v. United States, 324 U.S. 316 (1945)</title>
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              <topic>Specialized Courts</topic>
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              <topic>Indigenous Peoples</topic>
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              <topic>Native Americans</topic>
              <topic>Osage Nation</topic>
              <topic>Native Peoples</topic>
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                   <topic>Mortgage Deduction</topic>
                                        
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                   <topic>Jurisdiction and Venue</topic>
                                        
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                   <topic>Osage Nation</topic>
                                        
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                   <topic>Indians (Other than Pertains to State Jurisdiction Over)</topic>
                                        
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            </subject>
              <docketId>1944-048-01</docketId>
              <petitioner>Creditor, including institution appearing as such, e.g., a finance company</petitioner>
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              <caseOrigin>Oklahoma Northern U.S. District Court</caseOrigin>
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              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <disposition>Affirmed and reversed (or vacated) in part and remanded</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Felix Frankfurter</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>8</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Dow Co. v. Halliburton Co., 324 U.S. 320 (1945)</title>
              <partNumber>324 U.S. 320</partNumber>
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              <topic>Treatment of Wells</topic>
              <topic>Hydrochloric Acid Solutions</topic>
              <topic>Intellectual Property Law</topic>
              <topic>Patent Claims</topic>
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              <topic>Patents</topic>
              <topic>Patents and Copyrights: Patent</topic>
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        </subject>
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                   <topic>Oil and Gas</topic>
                                        
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                   <topic>Energy</topic>
                                        
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            </subject>
              <docketId>1944-159-01</docketId>
              <petitioner>Inventor, patent assigner, trademark owner or holder</petitioner>
              <respondent>Defendant</respondent>
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              <disposition>Affirmed (includes modified)</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Frank Murphy</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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              <title>Comm&apos;r v. Court Holding Co., 324 U.S. 331 (1945)</title>
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              <topic>Florida</topic>
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                   <topic>Corporate Income Tax</topic>
                                        
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                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1944-137-01</docketId>
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                   <type>Infrequently litigated statutes</type>
                                        
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              <disposition>Reversed</disposition>
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              <majorityOpinion>
                                        
                   <writer>Hugo Lafayette Black</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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              <title>Shoshone Indians v. U.S., 324 U.S. 335 (1945)</title>
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              <docketId>1944-046-01</docketId>
              <petitioner>Indian, including Indian tribe or nation</petitioner>
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                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
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              <disposition>Affirmed (includes modified)</disposition>
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                   <writer>Stanley Forman Reed</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>5</majority>
                                        
                   <minority>4</minority>
                                    
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         <titleInfo>
              <title>Special Equipment Co. v. Coe, 324 U.S. 370 (1945)</title>
              <partNumber>324 U.S. 370</partNumber>
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         <subject>
              <topic>Food Industry</topic>
              <topic>Combination Patents</topic>
              <topic>Intellectual Property</topic>
              <topic>Pears</topic>
              <topic>Equity</topic>
              <topic>Intellectual Property Law</topic>
              <topic>Agricultural Practices</topic>
              <topic>Manufacturing</topic>
              <topic>Agriculture and Food</topic>
              <topic>Patents</topic>
              <topic>Patents and Copyrights: Patent</topic>
              <topic>Economic Activity</topic>
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                   <topic>Food Industry</topic>
                                        
                   <topic>Combination Patents</topic>
                                        
                   <topic>Intellectual Property</topic>
                                        
                   <topic>Pears</topic>
                                        
                   <topic>Equity</topic>
                                        
                   <topic>Intellectual Property Law</topic>
                                        
                   <topic>Agricultural Practices</topic>
                                        
                   <topic>Manufacturing</topic>
                                        
                   <topic>Agriculture and Food</topic>
                                        
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                   <topic>Patents and Copyrights: Patent</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1944-136-01</docketId>
              <petitioner>Holder of a license or permit, or applicant therefor</petitioner>
              <respondent>Patent Office, or Commissioner of, or Board of Appeals of</respondent>
              <jurisdiction>Cert</jurisdiction>
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              <dateArgument>1945-03-02</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>Harlan Fiske Stone</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>5</majority>
                                        
                   <minority>4</minority>
                                    
            </votes>
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         <titleInfo>
              <title>U.S. v. Commodore Park, 324 U.S. 386 (1945)</title>
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              <partName>Case</partName>
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              <topic>Water Law</topic>
              <topic>Government</topic>
              <topic>Public Contracts and Procurement</topic>
              <topic>Bays</topic>
              <topic>Contracts</topic>
              <topic>Transportation and Public Works</topic>
              <topic>Commerce</topic>
              <topic>Eminent Domain</topic>
              <topic>Property Law</topic>
              <topic>Fifth Amendment</topic>
              <topic>Shipping</topic>
              <topic>Constitutional Law</topic>
              <topic>Property</topic>
              <topic>Navigation</topic>
              <topic>Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property</topic>
              <topic>Due Process</topic>
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                   <topic>Riparian Rights</topic>
                                        
                   <topic>Tucker Act of 1887</topic>
                                        
                   <topic>Commerce Clause</topic>
                                        
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                   <topic>Water Law</topic>
                                        
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                   <topic>Bays</topic>
                                        
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                   <topic>Commerce</topic>
                                        
                   <topic>Eminent Domain</topic>
                                        
                   <topic>Property Law</topic>
                                        
                   <topic>Fifth Amendment</topic>
                                        
                   <topic>Shipping</topic>
                                        
                   <topic>Constitutional Law</topic>
                                        
                   <topic>Property</topic>
                                        
                   <topic>Navigation</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property</topic>
                                        
                   <topic>Due Process</topic>
                                    
            </subject>
              <docketId>1944-075-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels</respondent>
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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>Hugo Lafayette Black</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Estate of Putnam v. Comm&apos;r, 324 U.S. 393 (1945)</title>
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              <topic>Corporate Income Tax</topic>
              <topic>Board of Tax Appeals</topic>
              <topic>Tax Law</topic>
              <topic>Revenue Act of 1938</topic>
              <topic>Wills, Trusts, and Estates Law</topic>
              <topic>Transfer and Inheritance Tax</topic>
              <topic>Dividends</topic>
              <topic>Taxation</topic>
              <topic>Securities</topic>
              <topic>Property</topic>
              <topic>Federal Pre-Emption of State Legislation or Regulation. Cf. State Regulation of Business. Rarely Involves Union Activity. Does Not Involve Constitutional Interpretation Unless the Court Says It Does.</topic>
              <topic>Federalism</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1944, from January 29, 1945 (concluded), to and including (in part) April 23, 1945;Estate of Putnam v. Comm&apos;r, 324 U.S. 393 (1945);324 U.S. 393</searchTitle>
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              <accessId>USREPORTS-324-393</accessId>
              <reportNumber>393</reportNumber>
              <sequenceNumber>41</sequenceNumber>
              <pagePosition>1</pagePosition>
              <decisionDate>1945-03-26</decisionDate>
              <courtTerm>1944</courtTerm>
              <usCitation>324 U.S. 393</usCitation>
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                   <topic>Finance and Financial Sector</topic>
                                        
                   <topic>Corporate Income Tax</topic>
                                        
                   <topic>Board of Tax Appeals</topic>
                                        
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                   <topic>Revenue Act of 1938</topic>
                                        
                   <topic>Wills, Trusts, and Estates Law</topic>
                                        
                   <topic>Transfer and Inheritance Tax</topic>
                                        
                   <topic>Dividends</topic>
                                        
                   <topic>Taxation</topic>
                                        
                   <topic>Securities</topic>
                                        
                   <topic>Property</topic>
                                    
            </subject>
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                   <topic>Federal Pre-Emption of State Legislation or Regulation. Cf. State Regulation of Business. Rarely Involves Union Activity. Does Not Involve Constitutional Interpretation Unless the Court Says It Does.</topic>
                                        
                   <topic>Federalism</topic>
                                    
            </subject>
              <docketId>1944-134-01</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, Second Circuit</caseOrigin>
              <caseSource>U.S. Court of Appeals, Second Circuit</caseSource>
              <certReason>Federal court conflict</certReason>
              <chiefJustice>Harlan Fiske Stone</chiefJustice>
              <dateArgument>1945-02-02</dateArgument>
              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
              <decisionType>Opinion of the court (orally argued)</decisionType>
              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Stanley Forman Reed</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Malinski v. New York, 324 U.S. 401 (1945)</title>
              <partNumber>324 U.S. 401</partNumber>
              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-401</identifier>
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              <topic>Homicide</topic>
              <topic>Due Process</topic>
              <topic>Criminal Code</topic>
              <topic>Human Rights and Civil Liberties</topic>
              <topic>Witnesses</topic>
              <topic>Statutory Construction</topic>
              <topic>Confessions</topic>
              <topic>State and Local Laws</topic>
              <topic>Crime and Law Enforcement</topic>
              <topic>Law Enforcement Officers</topic>
              <topic>Fifth Amendment</topic>
              <topic>Fourteenth Amendment</topic>
              <topic>Constitutional Law</topic>
              <topic>Criminal Law and Procedure</topic>
              <topic>Crimes Against the State</topic>
              <topic>Involuntary Confession</topic>
              <topic>Criminal Procedure</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1944, from January 29, 1945 (concluded), to and including (in part) April 23, 1945;Malinski v. New York, 324 U.S. 401 (1945);324 U.S. 401</searchTitle>
              <granuleClass>CASE</granuleClass>
              <accessId>USREPORTS-324-401</accessId>
              <reportNumber>401</reportNumber>
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              <pagePosition>1</pagePosition>
              <decisionDate>1945-03-26</decisionDate>
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                   <topic>Prisoners&apos; Rights</topic>
                                        
                   <topic>Trials and Court Proceedings</topic>
                                        
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            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Involuntary Confession</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
            </subject>
              <docketId>1944-045-01</docketId>
              <petitioner>Person convicted of crime</petitioner>
              <respondent state="New York">State</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin state="New York">State Trial Court</caseOrigin>
              <caseSource state="New York">State Supreme Court</caseSource>
              <certReason>To resolve important or significant question</certReason>
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              <dateArgument>1944-12-04</dateArgument>
              <authorityDecision>Judicial review (state level)</authorityDecision>
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                   <type>Constitutional Amendment</type>
                                        
                   <legalProvisions>Fourteenth Amendment (due process)</legalProvisions>
                                    
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              <disposition>Reversed 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>4</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Georgia v. Pennsylvania R. Co., 324 U.S. 439 (1945)</title>
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              <partName>Case</partName>
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              <topic>Jurisdiction and Venue</topic>
              <topic>Railroads</topic>
              <topic>Conspiracy</topic>
              <topic>Monopolies</topic>
              <topic>Judicial Code</topic>
              <topic>Injunctions</topic>
              <topic>Damages</topic>
              <topic>Interstate Commerce Commission (I.C.C.)</topic>
              <topic>Rate-Fixing</topic>
              <topic>Legal Remedies</topic>
              <topic>Transportation and Public Works</topic>
              <topic>Civil Procedure</topic>
              <topic>Commerce</topic>
              <topic>Crime and Law Enforcement</topic>
              <topic>Clayton Antitrust Act of 1914</topic>
              <topic>Sherman Antitrust Act of 1890</topic>
              <topic>Civil Actions</topic>
              <topic>Interstate Commerce Act of 1887</topic>
              <topic>Antitrust Law</topic>
              <topic>Judicial Administration: Supreme Court&apos;s Original Jurisdiction</topic>
              <topic>Judicial Power</topic>
        </subject>
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                   <topic>Competition and Antitrust</topic>
                                        
                   <topic>Jurisdiction and Venue</topic>
                                        
                   <topic>Railroads</topic>
                                        
                   <topic>Conspiracy</topic>
                                        
                   <topic>Monopolies</topic>
                                        
                   <topic>Judicial Code</topic>
                                        
                   <topic>Injunctions</topic>
                                        
                   <topic>Damages</topic>
                                        
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                   <topic>Legal Remedies</topic>
                                        
                   <topic>Transportation and Public Works</topic>
                                        
                   <topic>Civil Procedure</topic>
                                        
                   <topic>Commerce</topic>
                                        
                   <topic>Crime and Law Enforcement</topic>
                                        
                   <topic>Clayton Antitrust Act of 1914</topic>
                                        
                   <topic>Sherman Antitrust Act of 1890</topic>
                                        
                   <topic>Civil Actions</topic>
                                        
                   <topic>Interstate Commerce Act of 1887</topic>
                                        
                   <topic>Antitrust Law</topic>
                                    
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              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Judicial Administration: Supreme Court&apos;s Original Jurisdiction</topic>
                                        
                   <topic>Judicial Power</topic>
                                    
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              <docketId>1944-076-01</docketId>
              <petitioner state="Georgia">State</petitioner>
              <respondent>Railroad</respondent>
              <jurisdiction>Original</jurisdiction>
              <certReason>Case did not arise on cert or cert not granted</certReason>
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              <dateArgument>1945-01-02</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>
                                    
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              <disposition>Stay, petition, or motion granted</disposition>
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              <majorityOpinion>
                                        
                   <writer>William Orville Douglas</writer>
                                        
                   <assigner>Hugo Lafayette Black</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>5</majority>
                                        
                   <minority>4</minority>
                                    
            </votes>
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              <topic>Interstate Commerce</topic>
              <topic>Labor</topic>
              <topic>Statutory Construction</topic>
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              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Wages and Hours</topic>
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                   <topic>Fair Labor Standards Act (F.L.S.A.)</topic>
                                        
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                   <topic>Fair Labor Standards Act</topic>
                                        
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            </subject>
              <docketId>1944-119-01</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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              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Fair Labor Standards</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>Frank Murphy</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
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         <titleInfo>
              <title>U.S. v. Willow River Co., 324 U.S. 499 (1945)</title>
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              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-499</identifier>
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              <topic>Hydroelectric Plants</topic>
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              <topic>Energy</topic>
              <topic>Riparian Owners</topic>
              <topic>Court of Claims</topic>
              <topic>Just Compensation</topic>
              <topic>Water Law</topic>
              <topic>St. Croix River</topic>
              <topic>Environment</topic>
              <topic>Water Resources</topic>
              <topic>Rivers and Waterways</topic>
              <topic>Legal Remedies</topic>
              <topic>Transportation and Public Works</topic>
              <topic>Natural Resources</topic>
              <topic>Property Law</topic>
              <topic>Power Generation and Transmission</topic>
              <topic>Fifth Amendment</topic>
              <topic>Property</topic>
              <topic>Willow River</topic>
              <topic>Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property</topic>
              <topic>Due Process</topic>
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         <extension>
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                   <topic>Hydroelectric Plants</topic>
                                        
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                   <topic>Energy</topic>
                                        
                   <topic>Riparian Owners</topic>
                                        
                   <topic>Court of Claims</topic>
                                        
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                   <topic>Environment</topic>
                                        
                   <topic>Water Resources</topic>
                                        
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                   <topic>Legal Remedies</topic>
                                        
                   <topic>Transportation and Public Works</topic>
                                        
                   <topic>Natural Resources</topic>
                                        
                   <topic>Property Law</topic>
                                        
                   <topic>Power Generation and Transmission</topic>
                                        
                   <topic>Fifth Amendment</topic>
                                        
                   <topic>Property</topic>
                                        
                   <topic>Willow River</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Due Process: Takings Clause, or Other Non-Constitutional Governmental Taking of Property</topic>
                                        
                   <topic>Due Process</topic>
                                    
            </subject>
              <docketId>1944-082-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Electric or hydroelectric power utility, power cooperative, or gas and electric company</respondent>
              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>U.S. Court of Claims, Court of Federal Claims</caseOrigin>
              <caseSource>U.S. Court of Claims, Court of Federal Claims</caseSource>
              <certReason>No reason given</certReason>
              <chiefJustice>Harlan Fiske Stone</chiefJustice>
              <dateArgument>1945-02-08</dateArgument>
              <authorityDecision>Judicial review (national level)</authorityDecision>
              <law>
                                        
                   <type>Constitutional Amendment</type>
                                        
                   <legalProvisions>Fifth Amendment (due process)</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>Robert Houghwout Jackson</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Connecticut Co. v. Power Comm&apos;n, 324 U.S. 515 (1945)</title>
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         <subject>
              <topic>Jurisdiction and Venue</topic>
              <topic>Energy</topic>
              <topic>Legislative History</topic>
              <topic>State Regulations</topic>
              <topic>Agency</topic>
              <topic>Interstate Commerce</topic>
              <topic>Public Utilities and Utility Rates</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Commerce</topic>
              <topic>Power Generation and Transmission</topic>
              <topic>Goods and Services</topic>
              <topic>Energy Law</topic>
              <topic>Industrial Facilities</topic>
              <topic>Financial Regulations</topic>
              <topic>Federal and Some Few State Regulation of Public Utilities Regulation: Electric Power</topic>
              <topic>Economic Activity</topic>
        </subject>
         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1944, from January 29, 1945 (concluded), to and including (in part) April 23, 1945;Connecticut Co. v. Power Comm&apos;n, 324 U.S. 515 (1945);324 U.S. 515</searchTitle>
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              <courtTerm>1944</courtTerm>
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                   <topic>Jurisdiction and Venue</topic>
                                        
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                   <topic>Legislative History</topic>
                                        
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                   <topic>Power Generation and Transmission</topic>
                                        
                   <topic>Goods and Services</topic>
                                        
                   <topic>Energy Law</topic>
                                        
                   <topic>Industrial Facilities</topic>
                                        
                   <topic>Financial Regulations</topic>
                                    
            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal and Some Few State Regulation of Public Utilities Regulation: Electric Power</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1944-083-01</docketId>
              <petitioner>Electric or hydroelectric power utility, power cooperative, or gas and electric company</petitioner>
              <respondent>Federal Power Commission</respondent>
              <jurisdiction>Cert</jurisdiction>
              <adminAction>Federal Power Commission</adminAction>
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              <certReason>No reason given</certReason>
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              <dateArgument>1945-01-03</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Public Utility Regulatory Policy</legalProvisions>
                                    
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Robert Houghwout Jackson</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>6</majority>
                                        
                   <minority>3</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Commissioner v. Wheeler, 324 U.S. 542 (1945)</title>
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              <partName>Case</partName>
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         <identifier type="uri">https://www.govinfo.gov/app/details/USREPORTS-324/USREPORTS-324-542</identifier>
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         <subject>
              <topic>Finance and Financial Sector</topic>
              <topic>Corporate Income Tax</topic>
              <topic>Board of Tax Appeals</topic>
              <topic>Revenue Act of 1938</topic>
              <topic>Tax Law</topic>
              <topic>Income Tax</topic>
              <topic>Second Revenue Act of 1940</topic>
              <topic>Dividends</topic>
              <topic>Taxation</topic>
              <topic>Tax Court</topic>
              <topic>Securities</topic>
              <topic>Corporations and Associations</topic>
              <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
              <topic>Federal Taxation</topic>
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         <extension>
              <searchTitle>United States reports : cases adjudged in the Supreme Court at October term, 1944, from January 29, 1945 (concluded), to and including (in part) April 23, 1945;Commissioner v. Wheeler, 324 U.S. 542 (1945);324 U.S. 542</searchTitle>
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              <decisionDate>1945-03-26</decisionDate>
              <courtTerm>1944</courtTerm>
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                   <topic>Finance and Financial Sector</topic>
                                        
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            </subject>
              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Federal Taxation of Gifts, Personal, Business, or Professional Expenses</topic>
                                        
                   <topic>Federal Taxation</topic>
                                    
            </subject>
              <docketId>1944-135-01</docketId>
              <petitioner>Internal Revenue Service, Collector, Commissioner, or District Director of</petitioner>
              <respondent>Taxpayer or executor of taxpayer&apos;s estate, federal only</respondent>
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              <certReason>Other reason</certReason>
              <chiefJustice>Harlan Fiske Stone</chiefJustice>
              <dateArgument>1945-02-02</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
              <law>
                                        
                   <type>Infrequently litigated statutes</type>
                                        
                   <legalProvisions>Infrequently litigated statutes</legalProvisions>
                                    
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Robert Houghwout Jackson</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>8</majority>
                                        
                   <minority>1</minority>
                                    
            </votes>
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              <title>Market Street R. Co. v. Comm&apos;n, 324 U.S. 548 (1945)</title>
              <partNumber>324 U.S. 548</partNumber>
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              <topic>State and Local Courts</topic>
              <topic>Judiciary</topic>
              <topic>Transportation and Public Works</topic>
              <topic>California</topic>
              <topic>Civil Procedure</topic>
              <topic>Transportation Costs</topic>
              <topic>Fourteenth Amendment</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Judicial Administration: Review of Non-Final Order</topic>
              <topic>Judicial Power</topic>
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              <decisionDate>1945-03-26</decisionDate>
              <courtTerm>1944</courtTerm>
              <usCitation>324 U.S. 548</usCitation>
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                   <topic>Appeals</topic>
                                        
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                   <topic>Judicial Administration: Review of Non-Final Order</topic>
                                        
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              <docketId>1944-084-01</docketId>
              <petitioner>Railroad</petitioner>
              <respondent state="California">State commission, board, committee, or authority</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="California">State Agency</adminAction>
              <caseOrigin state="California">State Supreme Court</caseOrigin>
              <caseSource state="California">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
              <chiefJustice>Harlan Fiske Stone</chiefJustice>
              <dateArgument>1945-02-26</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>
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                   <writer>Owen Josephus Roberts</writer>
                                        
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              <topic>Tax Court</topic>
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              <docketId>1944-133-01</docketId>
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                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
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                   <majority>8</majority>
                                        
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              <docketId>1944-065-01</docketId>
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                   <writer>Stanley Forman Reed</writer>
                                        
                   <assigner>Hugo Lafayette Black</assigner>
                                    
            </majorityOpinion>
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                   <majority>6</majority>
                                        
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                   <writer>Stanley Forman Reed</writer>
                                        
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              <title>Corn Products Co. v. Comm&apos;n, 324 U.S. 726 (1945)</title>
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                   <writer>Harlan Fiske Stone</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
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                   <majority>8</majority>
                                        
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              <topic>Due Process</topic>
              <topic>Illinois</topic>
              <topic>Crime and Law Enforcement</topic>
              <topic>Fraud and Financial Crimes</topic>
              <topic>Fourteenth Amendment</topic>
              <topic>Criminal Law and Procedure</topic>
              <topic>Crimes Against the State</topic>
              <topic>No Merits: Adequate Non-Federal Grounds for Decision</topic>
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              <accessId>USREPORTS-324-760</accessId>
              <reportNumber>760</reportNumber>
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                   <topic>No Merits: Adequate Non-Federal Grounds for Decision</topic>
                                        
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            </subject>
              <docketId>1944-041-01</docketId>
              <petitioner>Prisoner, inmate of penal institution</petitioner>
              <respondent state="Illinois">Governmental official, or an official of an agency established under an interstate compact</respondent>
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              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
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                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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              <title>United States v. Beuttas, 324 U.S. 768 (1945)</title>
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              <topic>Contracts Law</topic>
              <topic>Contracts</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
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              <topic>Court of Claims</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>
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                   <topic>Wage Controversies</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>1944-070-01</docketId>
              <petitioner>United States</petitioner>
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              <jurisdiction>Cert</jurisdiction>
              <caseOrigin>U.S. Court of Claims, Court of Federal Claims</caseOrigin>
              <caseSource>U.S. Court of Claims, Court of Federal Claims</caseSource>
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                   <type>No Legal Provision</type>
                                        
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              <disposition>Affirmed and reversed (or vacated) in part</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
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         <titleInfo>
              <title>United States v. Hancock Truck Lines, 324 U.S. 774 (1945)</title>
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         <subject>
              <topic>Appeals</topic>
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              <topic>Interstate Commerce Commission (I.C.C.)</topic>
              <topic>Bills of Lading</topic>
              <topic>Judiciary</topic>
              <topic>Transportation and Public Works</topic>
              <topic>Administrative Law and Regulatory Procedure</topic>
              <topic>Commerce</topic>
              <topic>District Courts</topic>
              <topic>Federal and Some Few State Regulation of Transportation Regulation:Truck, or Motor Carrier</topic>
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                   <topic>Appeals</topic>
                                        
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                   <topic>Federal and Some Few State Regulation of Transportation Regulation:Truck, or Motor Carrier</topic>
                                        
                   <topic>Economic Activity</topic>
                                    
            </subject>
              <docketId>1944-096-01</docketId>
              <petitioner>United States</petitioner>
              <respondent>Trucking company, or motor carrier</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction>Interstate Commerce Commission</adminAction>
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              <caseSource>Indiana Southern U.S. District Court</caseSource>
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              <dateArgument>1945-03-27</dateArgument>
              <authorityDecision>Statutory construction</authorityDecision>
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                   <type>Federal Statute</type>
                                        
                   <legalProvisions>Motor Carrier</legalProvisions>
                                    
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              <disposition>Reversed</disposition>
              <partyWinning>Petitioning party received a favorable disposition</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
              <votes>
                                        
                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
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         <titleInfo>
              <title>Copperweld Co. v. Comm&apos;n, 324 U.S. 780 (1945)</title>
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              <topic>Administrative Law and Regulatory Procedure</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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              <decisionDate>1945-04-23</decisionDate>
              <courtTerm>1944</courtTerm>
              <usCitation>324 U.S. 780</usCitation>
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                   <topic>Ohio State Constitution</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>1944-042-01</docketId>
              <petitioner>Manufacturer</petitioner>
              <respondent state="Ohio">State commission, board, committee, or authority</respondent>
              <jurisdiction>Appeal</jurisdiction>
              <adminAction state="Ohio">State Agency</adminAction>
              <caseOrigin state="Ohio">State Supreme Court</caseOrigin>
              <caseSource state="Ohio">State Supreme Court</caseSource>
              <certReason>Case did not arise on cert or cert not granted</certReason>
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              <authorityDecision>Supreme Court supervision of lower federal or state courts or original jurisdiction</authorityDecision>
              <law>
                                        
                   <type>No Legal Provision</type>
                                        
                   <legalProvisions>No Legal Provision</legalProvisions>
                                    
            </law>
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              <unconstitutionality>No declaration of unconstitutionality</unconstitutionality>
              <disposition>Petition denied or appeal dismissed</disposition>
              <partyWinning>No favorable disposition for petitioning party apparent</partyWinning>
              <majorityOpinion>
                                        
                   <writer>Owen Josephus Roberts</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>9</majority>
                                        
                   <minority>0</minority>
                                    
            </votes>
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         <titleInfo>
              <title>Rice v. Olson, 324 U.S. 786 (1945)</title>
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         <subject>
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              <topic>Due Process</topic>
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              <topic>Native Americans</topic>
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              <topic>Crimes Against Property</topic>
              <topic>Native Peoples</topic>
              <topic>Fourteenth Amendment</topic>
              <topic>Criminal Law and Procedure</topic>
              <topic>Right to Counsel (Cf. Indigents Appointment of Counsel or Inadequate Representation)</topic>
              <topic>Criminal Procedure</topic>
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              <subject authority="scdb" uri="http://scdb.wustl.edu/documentation.php?var=issue">
                                        
                   <topic>Right to Counsel (Cf. Indigents Appointment of Counsel or Inadequate Representation)</topic>
                                        
                   <topic>Criminal Procedure</topic>
                                    
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              <docketId>1944-043-01</docketId>
              <petitioner>Prisoner, inmate of penal institution</petitioner>
              <respondent state="Nebraska">Governmental official, or an official of an agency established under an interstate compact</respondent>
              <jurisdiction>Cert</jurisdiction>
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                   <type>Constitutional Amendment</type>
                                        
                   <legalProvisions>Fourteenth Amendment (due process)</legalProvisions>
                                    
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                   <writer>Hugo Lafayette Black</writer>
                                        
                   <assigner>Harlan Fiske Stone</assigner>
                                    
            </majorityOpinion>
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                   <majority>6</majority>
                                        
                   <minority>3</minority>
                                    
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         <titleInfo>
              <title>Republic Aviation Corp. v. Board, 324 U.S. 793 (1945)</title>
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              <partName>Case</partName>
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              <topic>National Security</topic>
              <topic>Labor and Employment Law</topic>
              <topic>National Labor Relations Act (N.L.R.A.)</topic>
              <topic>Labor-Management Disputes: Distribution of Union Literature</topic>
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