OpenLLM-France/wikimedia huggingface dataset:
# National Lead Company v. Commissioner of Internal Revenue/Opinion of the Court

* Court Documents
* Case Syllabus
* Opinion of the Court
United States Supreme Court
352 U.S. 313
National Lead Company v. Commissioner of Internal Revenue
Argued: Dec. 13, 1956. --- Decided: Jan 22, 1957
This is a companion case to United States v. Allen-Bradley Company, 352 U.S. 306, 77 S.Ct. 343, which was also decided today. During World War II petitioner manufactured engine bearings. In 1944 petitioner expanded its plant in an effort to increase the output of these essential war products. At the same time it applied to the War Production Board for certification that the various additions were necessary in the interest of national defense. However the Board, as in Allen-Bradley, granted certificates of necessity for only a part of the cost of petitioner's new facilities. In its income tax return for 1944 petitioner exercised the privilege such certification conferred by taking as a deduction a sum based on the accelerated amortization of that part of the costs which had been certified by the Board.
In 1951 the Commissioner of Internal Revenue asserted a deficiency against petitioner on grounds unrelated to the present controversy. Petitioner subsequently filed a petition for redetermination with the Tax Court claiming that it was entitled to a refund for overpayment of income taxes in 1944. The amount of this overpayment was calculated on the basis that petitioner was entitled to accelerate the amortization of the full cost of those facilities covered by the Board's 'partial certifications.' Petitioner contends that the Board was not authorized to certify only a part of the cost of a facility when the Board had determined that the facility as a whole was necessary to the national defense. The Tax Court granted petitioner's claim, but on appeal the Second Circuit reversed, holding that petitioner had forfeited its right to challenge the Board's action by waiting too long after accepting the tax benefits of the 'partial certificates' to attack their validity. 2 Cir., 230 F.2d 161. The Court of Appeals did not reach the question whether the Board was authorized to issue such 'partial certificates.' For reasons stated in our opinion in United States v. Allen-Bradley Company, 352 U.S. 306, 77 S.Ct. 343, we hold that the Board was empowered to issue certificates covering only a part of the cost of petitioner's improvements. Accordingly, we affirm the judgment of the Court of Appeals.
Affirmed.
Mr. Justice HARLAN joins in the Court's decision for the reasons stated in his concurring opinion in United States v. Allen-Bradley Company, 352 U.S. 306, 77 S.Ct. 343.

## Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# National Lead Company v. United States

* related portals: Supreme Court of the United States.
* sister projects: Wikidata item.
United States Supreme Court
252 U.S. 140
National Lead Company v. United States
Argued: Jan. 12 and 13, 1920. --- Decided: March 1, 1920
Messrs. Alexander Britton and Evans Browne, both of Washington, D. C., for appellant.
[Argument of Counsel from pages 140-142 intentionally omitted]
Mr. Assistant Attorney General Davis, for the United States.
Mr. Justice CLARKE delivered the opinion of the Court.

## Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# National Licorice Company v. National Labor Relations Board

* related portals: Supreme Court of the United States.
* sister projects: Wikidata item.
United States Supreme Court
309 U.S. 350
National Licorice Company v. National Labor Relations Board
Argued: Feb. 7, 1939. --- Decided: March 4, 1940
Messrs. Abraham Mann and Edward M. Ladden, both of New York City, for petitioner.
Mr. Robert B. Watts, of Washington, D.C., for respondent.
Mr. Justice STONE delivered the opinion of the Court.

## Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# National Leather Company v. Massachusetts

* related portals: Supreme Court of the United States.
* sister projects: Wikidata item.
United States Supreme Court
277 U.S. 413
National Leather Company v. Massachusetts
Argued: Feb. 23, 1928. --- Decided: May 28, 1928
Mr. Philip Nichols, of Boston, Mass., for plaintiff in error.
[Argument of Counsel from pages 414-417 intentionally omitted]
Messrs. James S. Eastham, of Lawrence, Mass., and F. Delano Putnam, of Boston, Mass., for defendant in error.
[Argument of Counsel from pages 414-417 intentionally omitted]
Mr. Justice SANFORD delivered the opinion of the Court.

## Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# National Exchange Bank of Baltimore v. Peters

* related portals: Supreme Court of the United States.
* sister projects: Wikidata item.
United States Supreme Court
144 U.S. 570
National Exchange Bank of Baltimore v. Peters
R. M. Hughes and A. P. Thorn, for the motion.
W. F. Frick, opposed.
Mr. Chief Justice FULLER delivered the opinion of the court.

## Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# National Equipment Rental, Ltd. v. Szukhent
## Dissenting Opinions

    Black
    Brennan
United States Supreme Court
375 U.S. 311
National Equipment Rental, Ltd. v. Szukhent
Argued: Nov. 20, 1963. --- Decided: Jan 6, 1964
Wilbur G. Silverman, Jamaica, N.Y., for petitioner.
Harry R. Schwartz, Brooklyn, N.Y., for respondents.
Mr. Justice STEWART delivered the opinion of the Court.

## Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# National Exchange Bank of Tiffin, Ohio v. Wiley

* related portals: Supreme Court of the United States.
* sister projects: Wikidata item.
United States Supreme Court
195 U.S. 257
National Exchange Bank of Tiffin, Ohio v. Wiley
Argued: November 4, 7, 1904. --- Decided: November 28, 1904
Messrs. J. J. Boucher, Constantine J. Smyth, and Thomas D. Crane for plaintiff in error.
Mr. James H. McIntosh for defendant in error.
[Argument of Counsel from page 258 intentionally omitted]
Mr. Justice Harlan delivered the opinion of the court:

## Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# National Education Policy (2020)/Part 4

Part IV. MAKING IT HAPPEN
* Chapter 25: Strengthening the Central Advisory Board of Education
* Chapter 26: Financing
* Chapter 27: Implementation
# National Equipment Rental, Ltd. v. Szukhent/Dissent Brennan

* Court Documents
* Case Syllabus
* Opinion of the Court
* Dissenting Opinions Black Brennan
United States Supreme Court
375 U.S. 311
National Equipment Rental, Ltd. v. Szukhent
Argued: Nov. 20, 1963. --- Decided: Jan 6, 1964
Mr. Justice BRENNAN, with whom THE CHIEF JUSTICE and Mr. Justice GOLDBERG join, dissenting.
I would affirm. In my view, federal standards and not state law must define who is 'an agent authorized by appointment' within the meaning of Rule 4(d) (1). See Mississippi Pub. Corp. v. Murphree, 326 U.S. 438, 445-446, 66 S.Ct. 242, 246, 90 L.Ed. 185; Bowles v. J. J. Schmitt & Co., 2 Cir., 170 F.2d 617, 620; 1 Barron and Holtzoff, Federal Practice (Wright rev. 1960), at 701. In formulating these standards I would, first, construe Rule 4(d)(1) to deny validity to the appointment of a purported agent whose interests conflict with those of his supposed principal, see Hartsock v. Commodity Credit Corp., D.C., 10 F.R.D. 181, 183. Second, I would require that the appointment include an explicit condition that the agent after service transmit the process forthwith to the principal. Although our decision in Wuchter v. Pizzutti, 276 U.S. 13, 48 S.Ct. 259, 72 L.Ed. 446, dealt with the constitutionality of a state statute, the reasoning of that case is persuasive that, in fashioning a federal agency rule, we should engraft the same requirement upon Rule 4(d)(1). Third, since the corporate plaintiff prepared the printed form contract, I would not hold the individual purchaser bound by the appointment without proof, in addition to his mere signature on the form, that the individual understandingly consented to be sued in a State not that of his residence. We must bear in mind what was said in United States v. Rumely, 345 U.S. 41, 44, 73 S.Ct. 543, 545, 97 L.Ed. 770, that we must strive not to be 'that 'blind' Court, against which Mr. Chief Justice Taft admonished in a famous passage, * * * that does not see what '(a)ll others can see and understand." It offends common sense to treat a printed form which closes an installment sale as embodying terms to all of which the individual knowingly assented. The sales pitch aims solely at getting the signature on the form and wastes no time explaining or even mentioning the print. Before I would find that an individual purchaser has knowingly and intelligently consented to be sued in another State, I would require more proof of that fact than is provided by his mere signature on the form.
Since these standards were not satisfied in this case, the service of the summons and complaint was properly quashed.

## Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
Public domainPublic domainfalsefalse
# Nicene and Post-Nicene Fathers: Series I/Volume II/City of God/Book II/Chapter 9

Chapter 9.—That the Poetical License Which the Greeks, in Obedience to Their Gods, Allowed, Was Restrained by the Ancient Romans.
The opinion of the ancient Romans on this matter is attested by Cicero in his work De Republica, in which Scipio, one of the interlocutors, says, “The lewdness of comedy could never have been suffered by audiences, unless the customs of society had previously sanctioned the same lewdness.” And in the earlier days the Greeks preserved a certain reasonableness in their license, and made it a law, that whatever comedy wished to say of any one, it must say it of him by name. And so in the same work of Cicero’s, Scipio says, “Whom has it not aspersed? Nay, whom has it not worried? Whom has it spared? Allow that it may assail demagogues and factions, men injurious to the commonwealth—a Cleon, a Cleophon, a Hyperbolus. That is tolerable, though it had been more seemly for the public censor to brand such men, than for a poet to lampoon them; but to blacken the fame of Pericles with scurrilous verse, after he had with the utmost dignity presided over their state alike in war and in peace, was as unworthy of a poet, as if our own Plautus or Nævius were to bring Publius and Cneius Scipio on the comic stage, or as if Cæcilius were to caricature Cato.” And then a little after he goes on:  “Though our Twelve Tables attached the penalty of death only to a very few offences, yet among these few this was one: if any man should have sung a pasquinade, or have composed a satire calculated to bring infamy or disgrace on another person. Wisely decreed.  For it is by the decisions of magistrates, and by a well-informed justice, that our lives ought to be judged, and not by the flighty fancies of poets; neither ought we to be exposed to hear calumnies, save where we have the liberty of replying, and defending ourselves before an adequate tribunal.” This much I have judged it advisable to quote from
the fourth book of Cicero’s De Republica; and I have made the quotation word for word, with the exception of some words omitted, and some slightly transposed, for the sake of giving the sense more readily. And certainly the extract is pertinent to the matter I am endeavoring to explain. Cicero makes some further remarks, and concludes the passage by showing that the ancient Romans did not permit any living man to be either praised or blamed on the stage. But the Greeks, as I said, though not so moral, were more logical in allowing this license which the Romans forbade; for they saw that their gods approved and enjoyed the scurrilous language of low comedy when directed not only against men, but even against themselves; and this, whether the infamous actions imputed to them were the fictions of poets, or were their actual iniquities commemorated and acted in the theatres. And would that the spectators had judged them worthy only of laughter, and not of imitation! Manifestly it had been a stretch of pride to spare the good name of the leading men and the common citizens, when the very deities did not grudge that their own reputation should be blemished.
# Nicene and Post-Nicene Fathers: Series I/Volume II/City of God/Book III

Book III.
Argument—As in the foregoing book Augustin has proved regarding moral and spiritual calamities, so in this book he proves regarding external and bodily disasters, that since the foundation of the city the Romans have been continually subject to them; and that even when the false gods were worshipped without a rival, before the advent of Christ, they afforded no relief from such calamities.

## Contents

* Chapter 1
* Chapter 2
* Chapter 3
* Chapter 4
* Chapter 5
* Chapter 6
* Chapter 7
* Chapter 8
* Chapter 9
* Chapter 10
* Chapter 11
* Chapter 12
* Chapter 13
* Chapter 14
* Chapter 15
* Chapter 16
* Chapter 17
* Chapter 18
* Chapter 19
* Chapter 20
* Chapter 21
* Chapter 22
* Chapter 23
* Chapter 24
* Chapter 25
* Chapter 26
* Chapter 27
* Chapter 28
* Chapter 29
* Chapter 30
* Chapter 31
# Nicene and Post-Nicene Fathers: Series I/Volume II/City of God/Book III/Chapter 1

Chapter 1.—Of the Ills Which Alone the Wicked Fear, and Which the World Continually Suffered, Even When the Gods Were Worshipped.
Of moral and spiritual evils, which are above all others to be deprecated, I think enough has already been said to show that the false gods took no steps to prevent the people who worshipped them from being overwhelmed by such calamities, but rather aggravated the ruin. I see I must now speak of those evils which alone are dreaded by the heathen—famine, pestilence, war, pillage, captivity, massacre, and the like calamities, already enumerated in the first book.  For evil men account those things alone evil which do not make men evil; neither do they blush to praise good things, and yet to remain evil among the good things they praise. It grieves them more to own a bad house than a bad life, as if it were man’s greatest good to have everything good but himself. But not even such evils as were alone dreaded by the heathen were warded off by their gods, even when they were most unrestrictedly worshipped.  For in various times and places before the advent of our Redeemer, the human race was crushed with numberless and sometimes incredible calamities; and at that time what gods but those did the world worship, if you except the one nation of the Hebrews, and, beyond them, such individuals as the most secret and most just judgment of God counted worthy of divine grace? But that I may not be prolix, I will be silent regarding the heavy calamities that have been suffered by any other nations, and will speak only of what happened to Rome and the Roman empire, by which I mean Rome properly so called, and those lands which already, before the coming of Christ, had by alliance or conquest become, as it were, members of the body of the state.

## Footnotes

* ↑ Compare Aug. Epist. ad Deogratias, 102, 13; and De Præd. Sanct., 19.
# Nicene and Post-Nicene Fathers: Series I/Volume II/City of God/Book III/Chapter 12

Chapter 12.—That the Romans Added a Vast Number of Gods to Those Introduced by Numa, and that Their Numbers Helped Them Not at All.
But though Pompilius introduced so ample a ritual, yet did not Rome see fit to be content with it.  For as yet Jupiter himself had not his chief temple,—it being King Tarquin who built the Capitol. And Æsculapius left Epidaurus for Rome, that in this foremost city he might have a finer field for the exercise of his great medical skill. The mother of the gods, too, came I know not whence from Pessinuns; it being unseemly that, while her son presided on the Capitoline hill, she herself should lie hid in obscurity. But if she is the mother of all the gods, she not only followed some of her children to Rome, but left others to follow her. I wonder, indeed, if she were the mother of Cynocephalus, who a long while afterwards came from Egypt. Whether also the goddess Fever was her offspring, is a matter for her grandson Æsculapius to decide. But of whatever breed she be, the foreign gods will not presume, I trust, to call a goddess base-born who is a Roman citizen. Who can number the deities to whom the guardianship of Rome was entrusted?  Indigenous and imported, both of heaven, earth, hell, seas, fountains, rivers; and, as Varro says, gods certain and uncertain, male and female: for, as among animals, so among all kinds of gods are there these distinctions. Rome, then, enjoying the protection of such a cloud of deities, might surely have been preserved from some of those great and horrible calamities, of which I can mention but a few. For by the great smoke of her altars she summoned to her protection, as by a beacon-fire, a host of gods, for whom she appointed and maintained temples, altars, sacrifices, priests, and thus offended the true and most high God, to whom alone all this ceremonial is lawfully due. And, indeed, she was more prosperous when she had fewer gods; but the greater she became, the more gods she thought she should have, as the larger ship needs to be manned by a larger crew. I suppose she despaired of the smaller number, under whose protection she had spent comparatively happy days, being able to defend her greatness. For even under the kings (with the exception of Numa Pompilius, of whom I have already spoken), how wicked a contentiousness must have existed to occasion the death of Romulus’ brother!

## Footnotes

* ↑ Livy, x. 47.
* ↑ Being son of Apollo.
# Nicene and Post-Nicene Fathers: Series I/Volume II/City of God/Book II/Chapter 8

Chapter 8.—That the Theatrical Exhibitions Publishing the Shameful Actions of the Gods, Propitiated Rather Than Offended Them.
But, some one will interpose, these are the fables of poets, not the deliverances of the gods themselves. Well, I have no mind to arbitrate between the lewdness of theatrical entertainments and of mystic rites; only this I say, and history bears me out in making the assertion, that those same entertainments, in which the fictions of poets are the main attraction, were not introduced in the festivals of the gods by the ignorant devotion of the Romans, but that the gods themselves gave the most urgent commands to this effect, and indeed extorted from the Romans these solemnities and celebrations in their honor. I touched on this in the preceding book, and mentioned that dramatic entertainments were first inaugurated at Rome on occasion of a pestilence, and by authority of the pontiff. And what man is there who is not more likely to adopt, for the regulation of his own life, the examples that are represented in plays which have a divine sanction, rather than the precepts written and promulgated with no more than human authority? If the poets gave a false representation of Jove in describing him as adulterous, then it were to be expected that the chaste gods should in anger avenge so wicked a fiction, in place of encouraging the games which circulated it. Of these plays, the most inoffensive are comedies and tragedies, that is to say, the dramas which poets write for the stage, and which, though they often handle impure subjects, yet do so without the filthiness of language which characterizes many other performances; and it is these dramas which boys are obliged by their seniors to read and learn as a part of what is called a liberal and gentlemanly education.

## Footnotes

* ↑ This sentence recalls Augustin’s own experience as a boy, which he bewails in his Confessions.
# Nicene and Post-Nicene Fathers: Series I/Volume II/City of God/Book III/Chapter 11

Chapter 11.—Of the Statue of Apollo at Cumæ, Whose Tears are Supposed to Have Portended Disaster to the Greeks, Whom the God Was Unable to Succor.
And it is still this weakness of the gods which is confessed in the story of the Cuman Apollo, who is said to have wept for four days during the war with the Achæans and King Aristonicus. And when the augurs were alarmed at the portent, and had determined to cast the statue into the sea, the old men of Cumæ interposed, and related that a similar prodigy had occurred to the same image during the wars against Antiochus and against Perseus, and that by a decree of the senate, gifts had been presented to Apollo, because
the event had proved favorable to the Romans. Then soothsayers were summoned who were supposed to have greater professional skill, and they pronounced that the weeping of Apollo’s image was propitious to the Romans, because Cumæ was a Greek colony, and that Apollo was bewailing (and thereby presaging) the grief and calamity that was about to light upon his own land of Greece, from which he had been brought.  Shortly afterwards it was reported that King Aristonicus was defeated and made prisoner,—a defeat certainly opposed to the will of Apollo; and this he indicated by even shedding tears from his marble image. And this shows us that, though the verses of the poets are mythical, they are not altogether devoid of truth, but describe the manners of the demons in a sufficiently fit style. For in Virgil, Diana mourned for Camilla, and Hercules wept for Pallas doomed to die. This is perhaps the reason why Numa Pompilius, too, when, enjoying prolonged peace, but without knowing or inquiring from whom he received it, he began in his leisure to consider to what gods he should entrust the safe keeping and conduct of Rome, and not dreaming that the true, almighty, and most high God cares for earthly affairs, but recollecting only that the Trojan gods which Æneas had brought to Italy had been able to preserve neither the Trojan nor Lavinian kingdom rounded by Æneas himself, concluded that he must provide other gods as guardians of fugitives and helpers of the weak, and add them to those earlier divinities who had either come over to Rome with Romulus, or when Alba was destroyed.

## Footnotes

* ↑ Æneid, xi. 532.
* ↑ Ibid. x. 464.