JARECKI, FORMER COLLECTOR OF INTERNAL REVENUE, ET AL.

v.

G. D. SEARLE & CO.

Citator

Cited By

• Jarecki v. G. D. Searle & Co., 367 U.S. 303 (U.S. 1961)
  …rmed, holding that taxpayer’s inventions were not “discoveries” and its income from their sale not “abnormal income.” 278 F. 2d 148. We granted certiorari in each case to resolve the conflict between the decisions of the First and Seventh Circuits. 364 U. S. 812, 813. I. For present purposes we accept, as did the First Circuit, taxpayers’ assertions of the novelty of their products. But we also agree with that court that taxpayers’ inventions are not “discoveries” as that word is used in § 456 (a) (2) (B)…
• Kolovrat v. Oregon, 366 U.S. 187 (U.S. 1961)
  …dly meet the requirements of the Bretton Woods Agreement of 1945,5 to which both Yugoslavia and the United States are signatories. We granted certiorari because the cases involve important rights asserted in reliance upon federal treaty obligations. 364 U. S. 812. Eor reasons to be stated, we hold that the 1881 Treaty does entitle petitioners to inherit personal property located in Oregon on the same basis as American next of kin and that these rights have not been taken away or impaired by the monetary pol…
• Deutch v. United States, 367 U.S. 456 (U.S. 1961)
  …counts of the indictment. The judgment was affirmed by the Court of Appeals, 108 U. S. App. D. C. 143, 280 F. 2d 691, and we brought the case here because of doubt as to the validity of the conviction in the light of our previous [*458] decisions.2 364 U. S. 812. A careful review of the trial record convinces us that the District Court should have ordered an acquittal. At the trial the Government’s case consisted largely of documentary evidence. That evidence showed that a subcommittee of the House Committ…