Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
United Shoe Machinery Corp. v. White, Collector of Internal Revenue; and Same v. Nichols, Formerly Collector of Internal Revenue, 1938 — 302 U.S. 768 · caselaw · US
Tax
United Shoe Machinery Corp. v. White, Collector of Internal Revenue; and Same v. Nichols, Formerly Collector of Internal Revenue
302 U.S. 768·Supreme Court of the United States·1938
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
Nos. 185 and 186.
No. 187.
United Shoe Machinery Corp. v. White, Collector of Internal Revenue; and Same v. Nichols, Formerly Collector of Internal Revenue.
January 17, 1938.
Messrs. Claude R. Branch and Edward H. Green for petitioner. Solicitor General Reed, Assistant Attorney General Morris, and Messrs. Sewall Key and John G. Remey for respondents.
[MAJORITY]
Petition for writs of certiorari to the Circuit Court of Appeals for the First Circuit denied.
Reported below: 89 F. (2d) 363.