Volume 344 — United States Reports

This is a list of all the United States Supreme Court cases from volume 344 of the United States Reports:

Arrowsmith v. Commissioner, 344 U.S. 6 (1952), is a landmark United States Supreme Court case regarding taxation. The case involves taxpayers who liquidated a corporation in 1937. The taxpayers (properly) reported the income from the liquidation as long-term capital gains, thus obtaining a preferential tax rate. Subsequent to the liquidation in 1944, the taxpayers were required to pay a judgment arising from the affairs of the liquidated corporation. The taxpayers classified this payment as an ordinary business loss, which would allow them to take a greater deduction for the loss than would be permitted for a capital loss.

from pages 17-18 intentionally omitted] Mr. Philip Elman, Washington, D.C., for petitioner. Messrs. Harry A. Poth, Jr., Washington, D.C., and A. C. Inman, Boise, Idaho, for respondent.

Held: the first since Peter the Great. It occurred during the interlude of political freedom following the fall of the Czar. A patriarch was elected and installed—Tikhon who had been the first American Archbishp.

Mandoli v. Acheson, 344 U.S. 133 (1952), was a United States Supreme Court case in which the Court held that a person born in the United States, with both U.S. citizenship and a foreign citizenship obtained via an alien parent or parents, does not need to live in or return to the United States as an adult in order to retain U.S. citizenship.

Held: for introduction into interstate commerce or are held after such introduction, or to enter any vehicle being used to transport or hold such food, drugs, devices, or cosmetics in interstate commerce; and (2) to inspect, at reasonable times, such factory, warehouse, establishment, or vehicle and all pertinent equipment, finished and unfinished materials, containers, and labeling therein.”

Wieman v. Updegraff, 344 U.S. 183 (1952), is a unanimous ruling by the United States Supreme Court which held that Oklahoma loyalty oath legislation violated the due process clause of the Fourteenth Amendment to the United States Constitution because it did not give individuals the opportunity to abjure membership in subversive organizations. Due process requires that individuals have scienter (knowledge that their membership or support violates the loyalty oath), and the Oklahoma statute did not accommodate this requirement.

F. W. Woolworth Co. v. Contemporary Arts, Inc. nicknamed The Cocker Spaniel Case, 344 U.S. 228 (1952), is a United States Supreme Court case regarding copyright infringement. The Copyright Act of 1909 allows recovery of either the profits of the infringing company or of the damages suffered by the copyright holder as the legal remedies. When the actual damages cannot be determined, statutory damages can be levied instead. At issue, is whether the trial judge can impose statutory damages when the actual profits of the infringer are known.

from pages 237-238 intentionally omitted] Mr. Wood R. Worsley, Salt Lake City, Utah, for petitioners. Mr. Harold S. Shertz, Philadelphia, Pa., Mr. Wayne C. Durham, Salt Lake City, Utah, for respondent.

from pages 298-299 intentionally omitted] Mr. Harry E. Boot, Washington, D.C., and Wilber M. Brucker, Detroit, Mich., for American Trucking Associations, Inc., and others. Mr. Howell Ellis, Indianapolis, Ind., for Eastern Motor Express, Inc., and others. Mr. Neil Brooks, Washington, D.C., for Secretary of Agriculture of the U.S. Mr. Ralph S. Spritzer, Washington, D.C., for the United States and I.C.C. Mr. Burton K. Wheeler, Washington, D.C., for Teamsters Union.

FTC v. Motion Picture Advertising Service Co., 344 U.S. 392 (1953), (the MPAS case) was a 1953 decision of the United States Supreme Court in which the Court held that, where exclusive output contracts used by one company "and the three other major companies have foreclosed to competitors 75 percent of all available outlets for this business throughout the United States" the practice is "a device which has sewed up a market so tightly for the benefit of a few [that it] falls within the prohibitions of the Sherman Act, and is therefore an 'unfair method of competition' " under § 5 of the FTC Act.

Brown v. Allen, 344 U.S. 443 (1953), is a landmark United States Supreme Court case about habeas corpus.

Held: on the authority of the Miller case, that '(t) he benefits given to Northwest by Minnesota and for which Minnesota taxes—its corporate facilities and the governmental resources which Northwest enjoys in the conduct of its business in Minnesota—are concretely symbolized by the fact that Northwest's principal place of business is in St. Paul * * *.

Kwong Hai Chew v. Colding, 344 U.S. 590 (1953), is a United States Supreme Court case in which the Court held that a lawful permanent resident, who departs from and returns to the country as a seaman on an American ship, retains procedural due process rights and cannot be deported under 8 CFR § 175.57(b) without a hearing.