Volume 326 — United States Reports

This is a list of all the United States Supreme Court cases from volume 326 of the United States Reports:

Guaranty Trust Co. v. York, 326 U.S. 99 (1945), was a United States Supreme Court case that described how federal courts were to follow state law. Justice Frankfurter delivered the majority opinion further refining the Erie Doctrine set forth in Erie Railroad Co. v. Tompkins.

Bridges v. Wixon, 326 U.S. 135 (1945), was a decision of the U.S. Supreme Court in which the Court ruled that deportation proceedings against non-citizens lawfully resident in the United States must adhere to norms of due process. It further found that penalties for "affiliation" with a proscribed organization under the Smith Act requires concrete proof of meaningful and ongoing association with the organization beyond casual cooperation or ideological affinity.

United States v. Detroit & Cleveland Navigation Co., 326 U.S. 236 (1945), is a Supreme Court of the United States administrative law case holding that the Interstate Commerce Commission (ICC) had sufficient authority to order an expansion of automobile carrier capacity in anticipation of post-war demand.

International Shoe Co. v. Washington, 326 U.S. 310 (1945), is a landmark decision of the Supreme Court of the United States in which the Court held that a party, particularly a corporation, may be subject to the jurisdiction of a state court if it has "minimum contacts" with that state. The ruling has important consequences for corporations involved in interstate commerce, their payments to state unemployment compensation funds, limits on the power of states imposed by the Due Process Clause of the Fourteenth Amendment, the sufficiency of service of process, and, especially, personal jurisdiction.

Held: that the constitutional command that “Excises shall be uniform throughout the United States” refers to geographical uniformity in the application of the particular excise which Congress has prescribed. We conclude that it adds nothing to restrictions which other clauses of the Constitution may impose upon the power of Congress to select and classify the subjects of taxation.

Held: used, administered, liquidated, sold, or otherwise dealt with in the interest of and for the benefit of the United States, and such designated agency or person may perform any and all acts incident to the accomplishment or furtherance of these purposes.” (Italics added.) It is said that the survival of the privilege of satisfying debt claims as a matter of right out of vested property is inconsistent with the new…

Commissioner v. Flowers, 326 U.S. 465 (1946), was a Federal income tax case before the Supreme Court of the United States. The Court held that in order to deduct the expense of traveling under § 162 of the Internal Revenue Code, the expense must be incurred while away from home, and must be a reasonable expense necessary or appropriate to the development and pursuit of a trade or business. In this case, the attorney in question could only deduct traveling expenses from her gross income when the railroad's business forced attorney to travel and live temporarily at some place other than the railroad's principal place of business.

Held: that as the district courts of the United States are without jurisdiction over probate matters, see Broderick’s Will, 21 Wall. 503 , 517; Byers v. McAuley, 149 U. S. 608 , 615, which the Court of Appeals thought are not “cases or controversies within the meaning of Art. Ill of the Constitution,” and since the present suit to determine heirship of property being administered in a state probate court is an exercise of…

Held: and the State urges here, that the State court had jurisdiction by virtue of § 7 of the Act of Congress passed in 1875, 18 Stat. 330 , authorizing certain parts of the Allegany Reservation to be surveyed for establishment of a number of villages including Salamanca.

Marsh v. Alabama, 326 U.S. 501 (1946), was a case decided by the US Supreme Court, which ruled that a state trespassing statute could not be used to prevent the distribution of religious materials on a town's sidewalk even though the sidewalk was part of a privately owned company town. The Court based its ruling on the provisions of the First Amendment and Fourteenth Amendment.

Tucker v. Texas, 326 U.S. 517 (1946), was a case in which the Supreme Court of the United States held that a state statute making it an offense to distribute literature in a federal government-owned town was an improper restriction on freedom of the press and religion.

Held: or controlled by the petitioner), have accepted it in writing.” 2 Sec. 403 (b) provides that “the holders of all claims, regardless of the manner in which they are evidenced, which are payable without preference out of funds derived from the same source or sources shall be of one class.

Held: in reliance on Rogers v. Guaranty Trust Co., 288 U. S. 123 ; Cohn v. Mishkoff Costello Co., 256 N. Y. 102 , 175 N. E. 529 ; Cohen v. American Window Glass Co., 126 F. 2d 111 , that the suit concerned the internal affairs of respondent and could'better be tried in Wisconsin, the State of its incorporation.

Held: that appellant, the Federal Communications Commission, is bound by and has not complied with the stipulation to which it was a party and which this Court approved in American Tel. & Tel. Co. v. United States, 299 U. S. 232 , 240, 241.