# List of United States Supreme Court cases, volume 288

This is a list of cases reported in volume 288 of United States Reports, decided by the Supreme Court of the United States in 1933.

## Justices of the Supreme Court at the time of volume 288 U.S.

The Supreme Court is established by Article III, Section 1 of the Constitution of the United States, which says: "The judicial Power of the United States, shall be vested in one supreme Court . . .". The size of the Court is not specified; the Constitution leaves it to Congress to set the number of justices. Under the Judiciary Act of 1789 Congress originally fixed the number of justices at six (one chief justice and five associate justices). Since 1789 Congress has varied the size of the Court from six to seven, nine, ten, and back to nine justices (always including one chief justice).
When the cases in volume 288 were decided the Court comprised the following nine members:
| Justice | Office | Home State | Succeeded | Date confirmed by the Senate (Vote) | Tenure on Supreme Court |
| Charles Evans Hughes | Chief Justice | New York | William Howard Taft | February 13, 1930 (52–26) | February 24, 1930 – June 30, 1941 (Retired) |
| Willis Van Devanter | Associate Justice | Wyoming | Edward Douglass White (as Associate Justice) | December 15, 1910 (Acclamation) | January 3, 1911 – June 2, 1937 (Retired) |
| James Clark McReynolds | Associate Justice | Tennessee | Horace Harmon Lurton | August 29, 1914 (44–6) | October 12, 1914 – January 31, 1941 (Retired) |
| Louis Brandeis | Associate Justice | Massachusetts | Joseph Rucker Lamar | June 1, 1916 (47–22) | June 5, 1916 – February 13, 1939 (Retired) |
| George Sutherland | Associate Justice | Utah | John Hessin Clarke | September 5, 1922 (Acclamation) | October 2, 1922 – January 17, 1938 (Retired) |
| Pierce Butler | Associate Justice | Minnesota | William R. Day | December 21, 1922 (61–8) | January 2, 1923 – November 16, 1939 (Died) |
| Harlan F. Stone | Associate Justice | New York | Joseph McKenna | February 5, 1925 (71–6) | March 2, 1925 – July 2, 1941 (Continued as chief justice) |
| Owen Roberts | Associate Justice | Pennsylvania | Edward Terry Sanford | May 20, 1930 (Acclamation) | June 2, 1930 – July 31, 1945 (Resigned) |
| Benjamin N. Cardozo | Associate Justice | New York | Oliver Wendell Holmes Jr. | February 24, 1932 (Acclamation) | March 14, 1932 – July 9, 1938 (Died) |

## Notable Case in 288 U.S.
### Louis K. Liggett Company v. Lee

In Louis K. Liggett Company v. Lee, 288 U.S. 517 (1933), the Supreme Court held § 5 of the Florida Act, which increased taxes if stores were present in more than one county, was unreasonable and arbitrary and violated the equal protection clause. Justice Brandeis dissented; he agreed with the race to the bottom theory of corporate law, proposed by Adolf Berle and Gardiner Means in The Modern Corporation and Private Property (1932), that state corporate law, and lack of federal standards, enabled a race to the bottom in corporate law rules, or one of "laxity". Brandeis also expounded on evidence that the Great Depression was caused by disparities of income and wealth brought about by the corporation, which he likened to Frankenstein's monster.

## Federal court system

Under the Judiciary Act of 1789 the federal court structure at the time comprised District Courts, which had general trial jurisdiction; Circuit Courts, which had mixed trial and appellate (from the US District Courts) jurisdiction; and the United States Supreme Court, which had appellate jurisdiction over the federal District and Circuit courts—and for certain issues over state courts. The Supreme Court also had limited original jurisdiction (i.e., in which cases could be filed directly with the Supreme Court without first having been heard by a lower federal or state court). There were one or more federal District Courts and/or Circuit Courts in each state, territory, or other geographical region.
The Judiciary Act of 1891 created the United States Courts of Appeals and reassigned the jurisdiction of most routine appeals from the district and circuit courts to these appellate courts. The Act created nine new courts that were originally known as the "United States Circuit Courts of Appeals." The new courts had jurisdiction over most appeals of lower court decisions. The Supreme Court could review either legal issues that a court of appeals certified or decisions of court of appeals by writ of certiorari. On January 1, 1912, the effective date of the Judicial Code of 1911, the old Circuit Courts were abolished, with their remaining trial court jurisdiction transferred to the U.S. District Courts.

## List of cases in volume 288 U.S.

| Case name | Citation | Opinion of the Court | Vote | Concurring opinion or statement | Dissenting opinion or statement | Procedural jurisdiction | Result |
| United States v. Chicago North Shore and Milwaukee Railroad Company | 288 U.S. 1 (1933) | Roberts | 9-0 | none | none | appeal from the United States District Court for the Northern District of Illinois (N.D. Ill.) | judgment affirmed |
| Interstate Commerce Commission v. Oregon-Washington Railroad and Navigation Company | 288 U.S. 14 (1933) | Roberts | 6-3 | none | Cardozo (opinion; joined by Brandeis and Stone) | appeal from the United States District Court for the District of Oregon (D. Or.) | decree affirmed |
| Hawks v. Hamill | 288 U.S. 52 (1933) | Cardozo | 9-0 | none | none | certiorari to the United States Court of Appeals for the Tenth Circuit (10th Cir.) | decree reversed |
| United States v. Memphis Cotton Oil Company | 288 U.S. 62 (1933) | Cardozo | 9-0 | none | none | certiorari to the United States Court of Claims (Ct. Cl.) | judgment affirmed |
| United States v. Henry Prentiss and Company | 288 U.S. 73 (1933) | Cardozo | 9-0 | none | none | certiorari to the United States Court of Appeals for the Second Circuit (2d Cir.) | judgment reversed, and cause remanded |
| United States v. Factors and Finance Company | 288 U.S. 89 (1933) | Cardozo | 9-0 | none | none | certiorari to the United States Court of Claims (Ct. Cl.) | judgment affirmed |
| Wilbur, Secretary of the Interior v. United States ex rel. Chestatee Pyrites and Chemical Corporation | 288 U.S. 97 (1933) | McReynolds | 9-0 | none | none | certiorari to the United States Court of Appeals for the District of Columbia (D.C. Cir.) | judgment affirmed |
| Cook v. United States | 288 U.S. 102 (1933) | Brandeis | 6-2[a] | none | Sutherland and Butler (joint short statement) | certiorari to the United States Court of Appeals for the First Circuit (1st Cir.) | decree reversed |
| Rogers v. Guaranty Trust Company of New York | 288 U.S. 123 (1933) | Butler | 5-3[b] | none | Stone (opinion; with which Brandeis concurred, and Cardozo agreed); Cardozo (opinion) | certiorari to the United States Court of Appeals for the Second Circuit (2d Cir.) | judgment reversed, and cause remanded |
| Atlantic City Electric Company v. Commissioner of Internal Revenue | 288 U.S. 152 (1933) | Hughes | 9-0 | none | none | certiorari to the United States Court of Appeals for the Second Circuit (2d Cir.) | judgment affirmed |
| Burnet, Commissioner of Internal Revenue v. Huff | 288 U.S. 156 (1933) | Hughes | 9-0 | none | none | certiorari to the United States Court of Appeals for the Fifth Circuit (5th Cir.) | judgment reversed |
| Voehl v. Indemnity Insurance Company of North America | 288 U.S. 162 (1933) | Hughes | 9-0 | none | none | certiorari to the United States Court of Appeals for the District of Columbia (D.C. Cir.) | decree affirmed |
| George A. Ohl and Company v. A.L. Smith Iron Works | 288 U.S. 170 (1933) | Hughes | 9-0 | none | none | certiorari to the United States Court of Appeals for the First Circuit (1st Cir.) | judgments reversed, and causes remanded |
| Broad River Power Company v. Query | 288 U.S. 178 (1933) | Hughes | 9-0 | none | none | appeals from the United States District Court for the Eastern District of South Carolina (E.D.S.C.) | decrees affirmed |
| Union Bank and Trust Company v. Phelps | 288 U.S. 181 (1933) | McReynolds | 9-0 | none | none | certiorari to the Alabama Supreme Court (Ala.) | judgment affirmed |
| Dickson v. Uhlmann Grain Company | 288 U.S. 188 (1933) | Brandeis | 6-3 | none | Butler (opinion; joined by Stone and Cardozo) | certiorari to the United States Court of Appeals for the Eighth Circuit (8th Cir.) | judgment reversed |
| Miller v. Aderhold | 288 U.S. 206 (1933) | Sutherland | 9-0 | none | none | certiorari to the United States Court of Appeals for the Fifth Circuit (5th Cir.) | judgment affirmed |
| Federal Trade Commission v. Royal Milling Company | 288 U.S. 212 (1933) | Sutherland | 7-2 | none | McReynolds and Roberts (without opinions) | certiorari to the United States Court of Appeals for the Sixth Circuit (6th Cir.) | decree reversed |
| Anglo-Chilean Nitrate Sales Corporation v. Alabama | 288 U.S. 218 (1933) | Butler | 6-3 | none | Cardozo (opinion; joined by Brandeis and Stone) | appeal from the Alabama Supreme Court (Ala.) | judgment reversed |
| New York Central Railroad Company v. The Talisman | 288 U.S. 239 (1933) | Butler | 9-0 | none | none | certiorari to the United States Court of Appeals for the Second Circuit (2d Cir.) | judgment reversed |
| United States v. Acme Operating Corporation | 288 U.S. 243 (1933) | Stone | 9-0 | none | none | certiorari to the United States Court of Claims (Ct. Cl.) | judgment reversed |
| Nashville, Chattanooga and St. Louis Railway Company v. Wallace, Comptroller of the Treasury of Tennessee | 288 U.S. 249 (1933) | Stone | 9-0 | none | none | appeal from the Tennessee Supreme Court (Tenn.) | judgment affirmed |
| Massachusetts Mutual Life Insurance Company v. United States | 288 U.S. 269 (1933) | Roberts | 9-0 | none | none | certiorari to the United States Court of Claims (Ct. Cl.) | judgment affirmed |
| Rocco v. Lehigh Valley Railroad Company | 288 U.S. 275 (1933) | Roberts | 7-2 | none | McReynolds and Butler (without opinions) | certiorari to the New York Supreme Court (N.Y. Sup. Ct.) | judgment reversed, and cause remanded |
| Burnet, Commissioner of Internal Revenue v. Guggenheim | 288 U.S. 280 (1933) | Cardozo | 6-2[c] | none | Sutherland and Butler (joint brief statement) | certiorari to the United States Court of Appeals for the Second Circuit (2d Cir.) | judgment reversed |
| New York v. Maclay | 288 U.S. 290 (1933) | Cardozo | 9-0 | none | none | certiorari to the United States Court of Appeals for the Second Circuit (2d Cir.) | judgment affirmed |
| Norwegian Nitrogen Products Company v. United States | 288 U.S. 294 (1933) | Cardozo | 8-1 | none | McReynolds (without opinion) | certiorari to the United States Court of Customs and Patent Appeals (C.C.P.A.) | judgment affirmed |
| Indian Territory Illuminating Oil Company v. Board of Equalization of Tulsa County, Oklahoma | 288 U.S. 325 (1933) | Hughes | 9-0 | none | none | certiorari to the Oklahoma Supreme Court (Okla.) | judgments affirmed |
| New York v. Irving Trust Company | 288 U.S. 329 (1933) | McReynolds | 9-0 | none | none | certiorari to the United States Court of Appeals for the Second Circuit (2d Cir.) | judgment affirmed |
| Pennsylvania Railroad Company v. Chamberlain | 288 U.S. 333 (1933) | Sutherland | 9-0 | Stone and Cardozo (without opinions) | none | certiorari to the United States Court of Appeals for the Second Circuit (2d Cir.) | judgment reversed |
| Appalachian Coals, Inc. v. United States | 288 U.S. 344 (1933) | Hughes | 8-1 | none | McReynolds (without opinion) | appeal from the United States District Court for the Western District of Virginia (W.D. Va.) | judgment reversed, and cause remanded |
| Burnet, Commissioner of Internal Revenue v. Brooks | 288 U.S. 378 (1933) | Hughes | 8-1 | none | Butler (brief statement) | certiorari to the United States Court of Appeals for the Second Circuit (2d Cir.) | judgment is reversed, and cause remanded |
| Burnet, Commissioner of Internal Revenue v. Savings and Loan Building Corporation | 288 U.S. 406 (1933) | McReynolds | 9-0 | none | none | certiorari to the United States Court of Appeals for the Second Circuit (2d Cir.) | judgment reversed |
| Arthur C. Harvey Company v. Malley | 288 U.S. 415 (1933) | McReynolds | 9-0 | none | none | certiorari to the United States Court of Appeals for the First Circuit (1st Cir.) | judgment affirmed |
| McDonnell v. United States | 288 U.S. 420 (1933) | Brandeis | 9-0 | none | none | certiorari to the United States Court of Claims (Ct. Cl.) | judgment affirmed |
| Pacific Coast Steel Company v. McLaughlin | 288 U.S. 426 (1933) | Brandeis | 9-0 | none | none | certiorari to the United States Court of Appeals for the Ninth Circuit (9th Cir.) | judgment affirmed |
| Spicer v. Smith, Special Deputy Banking Commissioner | 288 U.S. 430 (1933) | Butler | 9-0 | none | none | certiorari to the Kentucky Court of Appeals (Ky.) | judgment affirmed |
| Porter v. Commissioner of Internal Revenue | 288 U.S. 436 (1933) | Butler | 9-0 | Cardozo (without opinion) | none | certiorari to the United States Court of Appeals for the Second Circuit (2d Cir.) | judgment affirmed |
| Vancouver Steamship Company v. Rice | 288 U.S. 445 (1933) | Butler | 9-0 | none | none | certiorari to the United States Court of Appeals for the Ninth Circuit (9th Cir.) | decree affirmed |
| Baltimore and Ohio Railroad Company v. Brady | 288 U.S. 448 (1933) | Butler | 9-0 | none | none | certiorari to the United States Court of Appeals for the Fourth Circuit (4th Cir.) | judgment reversed |
| United States v. Dakota-Montana Oil Company | 288 U.S. 459 (1933) | Stone | 9-0 | none | none | certiorari to the United States Court of Claims (Ct. Cl.) | judgment reversed |
| Petroleum Exploration v. Burnet, Commissioner of Internal Revenue | 288 U.S. 467 (1933) | Stone | 9-0 | none | none | certiorari to the United States Court of Appeals for the Fourth Circuit (4th Cir.) | judgment affirmed |
| Central Transfer Company v. Terminal Railroad Association of St. Louis | 288 U.S. 469 (1933) | Stone | 9-0 | none | none | certiorari to the United States Court of Appeals for the Eighth Circuit (8th Cir.) | judgment affirmed |
| Porto Rico (sic) v. Russell and Company | 288 U.S. 476 (1933) | Stone | 9-0 | none | none | certiorari to the United States Court of Appeals for the First Circuit (1st Cir.) | judgment reversed, and cause remanded |
| Munroe v. Raphael | 288 U.S. 485 (1933) | Roberts | 9-0 | none | none | certiorari to the United States Court of Appeals for the First Circuit (1st Cir.) | judgment reversed |
| United States v. Northern Pacific Railroad Company | 288 U.S. 490 (1933) | Roberts | 9-0 | none | none | appeal from the United States District Court for the District of Minnesota (D. Minn.) | reversed |
| Heiner, Collector of Internal Revenue v. Diamond Alkali Company | 288 U.S. 502 (1933) | Roberts | 9-0 | none | none | certiorari to the United States Court of Appeals for the Third Circuit (3d Cir.) | judgments reversed, and cases remanded |
| Burnet, Commissioner of Internal Revenue v. A.T. Jergins Trust | 288 U.S. 508 (1933) | Roberts | 9-0 | none | none | certiorari to the United States Court of Appeals for the Ninth Circuit (9th Cir.) | judgment reversed, and cause remanded |
| Louis K. Liggett Company v. Lee | 288 U.S. 517 (1933) | Roberts | 6-3 | none | Brandeis (opinion, dissenting in part); Cardozo (opinion, dissenting in part; with which Stone concurred) | appeal from the Florida Supreme Court (Fla.) | judgment reversed, and cause remanded |
    [a] VanDevanter took no part in the case
    [b] Roberts took no part in the case
    [c] Hughes took no part in the case