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

* Court Documents
* Case Syllabus
* Per Curiam Opinion of the Court
United States Supreme Court
393 U.S. 478
Commissioner of Internal Revenue v. Shaw-Walker Company
The petition for a writ of certiorari is granted and the judgment is vacated. The case is remanded to the Court of Appeals for further consideration in light of United States v. Donruss Co., 393 U.S. 297, 89 S.Ct. 501, 21 L.Ed.2d 495.

## 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
# Commissioner of Internal Revenue v. P. G. Lake, Inc.

* related portals: Supreme Court of the United States.
* sister projects: Wikidata item.
United States Supreme Court
356 U.S. 260
Commissioner of Internal Revenue v. P. G. Lake, Inc.
Argued: March 11, 1958. --- Decided: April 14, 1958
See 356 U.S. 964, 78 S.Ct. 991.
Mr. John N Stull, Washington, D.C., for petitioners.
Messrs. Harry C. Weeks, Fort Worth, Tex., and J. Paul Jackson, Dallas, Tex., for respondents.
Mr. Justice DOUGLAS 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
# Commissioner of Internal Revenue v. Phipps

* related portals: Supreme Court of the United States.
* sister projects: Wikipedia article, Wikidata item.

## Concurring Opinion

    Douglas
United States Supreme Court
336 U.S. 410
Commissioner of Internal Revenue v. Phipps
Argued: Dec. 9, 1948. --- Decided: March 14, 1949
Mr. Stanley M. Silverberg, of Washington, D.C., for petitioner.
Messrs. Montgomery Dorsey and W. Clayton Carpenter, both of Denver, Colo., for respondent.
Mr. Justice MURPHY 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
# Commissioner of Internal Revenue v. Scottish American Inv Company

* related portals: Supreme Court of the United States.
* sister projects: Wikidata item.
United States Supreme Court
323 U.S. 119
Commissioner of Internal Revenue v. Scottish American Inv Company
Argued: Nov. 16, 1944. --- Decided: Dec 4, 1944
Mr. J. Louis Monarch, of Washington, D.C., for Commissioner of Internal Revenue.
Mr. Marion N. Fisher, of New York City, for the taxpayers, Scottish American Investment Co., Ltd., and others.
Mr. Justice MURPHY 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
# Clinkenbeard v. United States/Dissent Clifford

* Court Documents
* Case Syllabus
* Opinion of the Court
* Dissenting Opinion Clifford
United States Supreme Court
88 U.S. 65
Clinkenbeard v. United States
Mr. Justice CLIFFORD, with whom concurred Justices SWAYNE, DAVIS, and STRONG, dissenting:
I dissent from the opinion and judgment of the court in this case because the evidence offered by the distiller to show that the assessment in question covered eight days in which his distillery could not be operated was not an answer to the whole declaration; nor could it be, as the assessment was for a deficiency and covered the regular tax for a whole month.
Suppose the evidence was admissible, still if it had been admitted it would only have shown that the assessment was excessive in amount, in which state of the case all will agree, I suppose, that the defence must have failed, as the case showed that no appeal had ever been taken to the Secretary of the Treasury, as required by the act of Congress.
Such must be the rule, else it will follow that nothing can be collected of the taxpayer in any case where the assessment is for an amount greater than that authorized by law, which is a proposition at war with the whole system of Federal taxation.

## 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
# Cline v. Kaplan

* related portals: Supreme Court of the United States.
* sister projects: Wikidata item.
United States Supreme Court
323 U.S. 97
Cline v. Kaplan
Argued: Nov. 13, 1944. --- Decided: Dec 4, 1944
Mr. Edward Rothbart, of Chicago, Ill., for petitioner.
Mr. Norman H. Nachman, of Chicago, Ill., for respondent.
Mr. Justice FRANKFURTER 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
# Cline v. Frink Dairy Company

* related portals: Supreme Court of the United States.
* sister projects: Wikidata item.
United States Supreme Court
274 U.S. 445
Cline v. Frink Dairy Company
Argued: April 29, 1927. --- Decided: May 31, 1927
Messrs. Jean S. Breitenstein, of Boulder, Colo., and Joseph P. O'Connell, Paul M. Segal, and Wm. L. Boatright, all of Denver, Colo., for appellant.
[Argument of Counsel from page 446 intentionally omitted]
Messrs. Hudson Moore and Ernest B. Fowler, both of Denver, Colo., for appellees.
[Argument of Counsel from pages 447-448 intentionally omitted]
Mr. Chief Justice TAFT 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
# Climbing to reach the costly Hearts

Climbing to reach the costly Hearts To which he gave the worth, He broke them, fearing punishment He ran away from Earth —
# Collier's New Encyclopedia (1921)/Gilder, Jeannette Leonard

Edition of 1921; disclaimer.
GILDER, JEANNETTE LEONARD, an American literary critic and editor, born in Flushing, L. I., N. Y., 1849. She was first associated with her brother, Richard Watson Gilder, in the editorial management of “Scribner's Monthly,” now known as the “Century Magazine.” Later she also became associated with another brother, Joseph B. Gilder, as editor of “The Critic,” after which, in 1906, she became connected with “Putnam's Magazine.” She wrote “Pen Portraits of Literary Women” (1887); “Essays from The Critic” (1882); “Authors at Home” (1889); “Autobiography of a Tomboy” (1900); “The Tomboy at Work” (1904); and other collections and compilations. In 1909 she established and edited “The Reader,” a guide for book buyers. She died in 1916.
# Collier's New Encyclopedia (1921)/Gilder, Richard Watson

Edition of 1921; disclaimer.
GILDER, RICHARD WATSON, an American editor; born in Bordentown, N. J., Feb. 8, 1844; received a private school education; served with the Union army during the Confederate invasion of Pennsylvania in 1863; was connected with the daily newspaper press and monthly periodicals till 1881, when he became editor-in-chief of “The Century.” His publications, chiefly in poetry, include “The New Day”; “The Celestial Passion”; “Lyrics”; “Two Worlds”; “The Great Remembrance”; “In Palestine”; etc. He died Nov. 18, 1909.
# Collier's New Encyclopedia (1921)/Gosse, Edmund

Edition of 1921; disclaimer.
GOSSE, EDMUND, an English author; son of Philip Henry Gosse; born in London, Sept. 21, 1849. As a poet he is known by “Madrigals, Songs, and Sonnets”; “On Viol and Flute”; “The Unknown Lover.” From 1904-1914 Librarian of the House of Lords. Some of his criticisms and biographies are contained in “Seventeenth Century Studies” and “From Shakespeare to Pope.” He wrote also in prose “Northern Studies” (1879); “Gossip in a Library” (1891); “Questions at Issue” (1893); “History of Modern English Literature” (1897); “Life and Letters of Dr. John Donne” (1899); “Coventry Patmore” (1905); “Father and Son” (1907); “Portraits and Studies” (1912); “Collected Poems” (1913).
EDMUND GOSSE
# Collier's New Encyclopedia (1921)/Gosse, Philip Henry

Edition of 1921; disclaimer.
GOSSE, PHILIP HENRY, an English naturalist; born in Worcester, England, April 10, 1810. In 1827 he went to Newfoundland as a clerk, and
was afterward in turn farmer in Canada, schoolmaster in Alabama, and professional naturalist in Jamaica. Returning to England, he published “Canadian Naturalist” (1840). He wrote “Birds of Jamaica” (1851); “A Naturalist's Sojourn in Jamaica” (1851); “Naturalist's Ramble on the Devonshire Coast” (1853); “Aquarium” (1854); “Manual of Marine Zoölogy” (1855-1856); “Romance of Natural History” (1860-1862), his best known work; “Actinologia Britannica” (1860); “Popular British Ornithology” (1853). In the year 1886 he placed in the hands of Dr. C. T. Hudson the notes and drawings of a lifetime on the microscopic study of the Rotifera. He was elected a Fellow of the Royal Society in 1856. He died in Torquay, Devon, in 1888.
# Collier's New Encyclopedia (1921)/Georgia Bark

Edition of 1921; disclaimer.
​GEORGIA BARK, a small tree of the southern United States closely resembling the cinchona or Peruvian bark, and belonging to the natural order Cinchonaceæ. It has pretty, large white flowers, with longitudinal stripes of rose-color. The wood is soft and unfit for use in the arts. The inner bark is extremely bitter, and is employed with success in intermittent fevers.
# Collier's New Encyclopedia (1921)/Georgia School of Technology

Edition of 1921; disclaimer.
​GEORGIA SCHOOL OF TECHNOLOGY, an institution for higher education, at Atlanta, Ga., founded in 1888. There were in 1920 2,224 students and 100 members of the faculty. The school is supported by the State and has no endowment. The yearly income is $240,000. President, K. J. Matheson. LL. D.
# Collier's New Encyclopedia (1921)/Goethe, Johann Wolfgang von

Edition of 1921; disclaimer.
GOETHE, JOHANN WOLFGANG VON (ge'te) a famous German poet, dramatist, and prose writer, the regenerator of German literature; born in Frankfort-on-the-Main, Germany, Aug. 28, 1749. His father was a counsellor of state, and young Goethe was reared amid
all the elements conducive to a taste for, and cultivation of, literature and the arts,. In 1764 he proceeded to the University of Leipsic, and four years afterward to that of Strassburg, in order to qualify himself for the legal profession. In 1771, after taking his doctor's degree, he went to reside at Wetzlar. Here, in 1773, he produced his romantic drama of “Goetz of Berlichingen,” which excited great enthusiasm in the German literary world. About this time he conceived a passion for a lady who was already betrothed, and who shortly after became the wife of another; which incident, together with the suicide of a student of his acquaintance — also a sufferer from misplaced affection — he fused together to form the plot of a novel, which, in 1774, he brought out under the title of “The Sufferings of Young Werther.” This book, in its sublimity of maudlin sentimentalism, became
at once the rage. In 1775 Goethe was invited by the Duke of Saxe-Weimar to take up his residence at his court. At Weimar he became the central figure of a circle of eminent men that included Wieland, Schiller, and Herder. Goethe was also appointed a privy councillor of legation and superintendent of the theater, where he brought out with thorough effect the splendid chefs-d'œuvre of Schiller, in addition to his own dramatic works — “Goetz of Berlichingen,” “Iphigenia in Tauris,” “Faust,” “Tasso,” “Clavigo,” “Stella,” and “Egmont.” In 1786 he visited Italy, where he remained for two years, and in 1792, accompanied the army of the King of Prussia and the Duke of Brunswick in its French campaign, of which he became the historiographer. On his return, Goethe was appointed minister of state. In 1795 appeared the first part of his “William Meister,” and in 1797 “Hermann and Dorothea,” the finest of his minor productions. In 1805 the first portion of his great masterpiece, “Faust,” appeared and raised him to the highest rank of literary fame. In 1807, the Czar Alexander of Russia conferred on Goethe the order of St. Alexander Newski — an example followed by Napoleon with the grand cross of the Legion of Honor. In 1809 appeared his “Elective Affinities,” a work in which he advanced certain views on the marital relation which disgusted the moralists. The year 1818 beheld the second part of his “William Meister,” the “Wandering Years,” and in 1831, the second part of “Faust.” Goethe died in Weimar, March 22, 1832.
JOHANN W. GOETHE
# Collier's New Encyclopedia (1921)/Georgia (Tiflis)

Edition of 1921; disclaimer.
​GEORGIA (by the Russians called Grusia, by the natives Karthli), formerly a kingdom, then included in the Russian government of Tiflis. The natives are a fine-looking race, the Georgian women, like the Circassians, being celebrated for their beauty. The Georgian language, together with that of the Mingrelians, Lazes, and other Caucasian peoples, seems, according to the latest researches, to form a perfectly distinct linguistic family. It possesses a not unimportant literature, commencing with the introduction of Christianity into the country. The history of the Georgians first becomes truthworthy about the time of Alexander the Great, to whom they became subject. About 324 B. C. they gained their independence under Pharnavas. They became Christianized toward the end of the 4th century. After yielding for a time to the supremacy of the Arabian caliphs, Georgia regained its independence toward the end of the 10th century, which it retained till 1799, when Heraclius, successor of George XI., formally ceded his dominions to the Russian emperor Paul. When the Bolsheviks assumed power in Russia in November, 1917, the Georgians with Tartars and Armenians formed the Transcaucasian state. Independence was declared April 22, 1918. Out of this developed the independent state of Georgia, May 26, 1918. The Act of Independence was confirmed, and ratified by the National Council, March 12, 1919, and recognized by the Allies, Jan. 16, 1920. Georgia has an area of 35,500 square miles. It is bounded on the N. by the Caucasus, E. by Republic of Azerbaijan, S. by Armenia and S. W. by Turkey. Pop. about 3,200,000. Capital, Tiflis, pop. 347,000.
# Collier's New Encyclopedia (1921)/Gildersleeve, Basil Lanneau

Edition of 1921; disclaimer.
GILDERSLEEVE, BASIL LANNEAU, an American classical scholar; born in Charleston, S. C., Oct. 23, 1831; graduated at Princeton in 1849, and studied in Germany for several years. He was professor of Greek and Latin at the University of Virginia from 1856 to 1876, when he was appointed Professor of Greek at Johns Hopkins University. He is the founder and editor of the “American Journal of Philology.” Among his works are: “Persius” (1875); “Justin Martyr” (1875); “Odes of Pindar.” He has published a Latin grammar and a volume of “Essays and Studies”; “Hellas and Hesperia” (1909); and with C. W. Miller “Syntax of Classical Greek from Homer to Demosthenes” (1900-1911); “Creed of the Old South” (1915).
# Complete Encyclopaedia of Music/B/Bach, Johann Christoph

Bach, Johann Christoph, was probably one of the greatest contrapuntists and most expert organists in Germany towards the close of the seventeenth century. He was court and town organist at Eisenach. In the archives (as they were called) of the Bach family, which Emmanuel Bach possessed in Hamburg, there was, among other pieces, a motet of Johann Christoph's composition, in which he had ventured to make use of the extreme sixth, which, in his days, was considered an extremely bold attempt. He was also an uncommon master of full harmony, as is proved by a piece of church music, composed by him for' Michaelmas day, to the words "Es erhul sich ein Streit," which has twenty obligate parts, and yet is perfectly pure in respect to the harmony A second proof of his great skill in the harmony is, that he is stated never to have played on the organ and clavichord with less than five necessary or obligato parts.
# Complete Encyclopaedia of Music/B/Bach, Johann Ernst

Bach, Johann Ernst, chapel-master to the Duke of Weimar, at Eisenach, was born there in 1722. He published a collection of fables set to music, and several instrumental works. He died in 1781.
# Complete Encyclopaedia of Music/B/Bach, Johann Michael

Bach, Johann Michael, (the younger,) was an advocate in the Duchy of Mecklenburg, in 1792. He published at Cassel, in 1780, a method for composition.
# Complete Encyclopaedia of Music/B/Bach, Cecilia

Bach, Cecilia. Wife to John Christian Bach. Her maiden name was Grassi. She performed the first woman's part for several successive years at the opera in London.
# Complete Encyclopaedia of Music/B/Bach, George Christopher

Bach, George Christopher. A singer and composer, who lived, in the year 1689, at Schweinfurt. Among the music of Emmanuel Bach was found some church music by this composer.
# Complete Encyclopaedia of Music/B/Bach, Johann Bernhard

Bach, Johann Bernhard, nephew of Sebastian Bach, was organist at Ordruff, where, he died in 1742. One of this name was chamber musician and organist at Eisenach. He composed some very fine overtures in the French style.
# Complete Encyclopaedia of Music/B/Bach, Friedrich Ludwig

Bach, Friedrich Ludwig, a music master at Berlin, was living in 1790, and had made many good scholars.
# Complete Encyclopaedia of Music/B/Bach, Johann Ludwig

Bach, Johann Ludwig, born in 1677, was chapel-master to the Duke of Saxe-Meiningen, and died in 1730. He composed some good church music.
BACH, JOHANN MICHAEL, brother of Johann Christoph, was born at Arnstadt in 1660. He composed much sacred music.
# Complete Encyclopaedia of Music/B/Bach, Johann Christoph Fried-rich

Bach, Johann Christoph Fried-rich, ninth of the eleven sons of Sebastian Bach, was born at Weimar in 1732. He was a pupil in music of his father and elder brothers ; and he published some instrumental works not unworthy the name of Bach. He held the situation of master of the concerts at the court of Buckeburg. J. C. F. Bach imitated Emmanuel Bach's manner, but did not equal him. According to the testimony of W. Friedmann, he was, however, the ablest performer of all the brothers, and the one who played most readily his father's compositions for the clavichord.
# Collier's New Encyclopedia (1921)/Sells, Cato

Edition of 1921; disclaimer.
SELLS, CATO, an American public official, born at Vinton, Iowa. He studied at Cornell College, Mount Vernon, Iowa. In 1884 he was admitted to the bar. He practiced at Laporte City, served as its mayor, and in 1891 was elected state's attorney. From 1894 to 1899 he was United States district attorney. In 1907 he removed to Cleburne, Tex., where he engaged in the banking business. He was appointed commissioner of Indian Affairs by President Wilson in 1913.
# Collier's New Encyclopedia (1921)/Seward, William Henry

Edition of 1921; disclaimer.
SEWARD, WILLIAM HENRY, an American statesman; born in Florida, Orange co., N. Y., May 16, 1801. He studied for the bar, and began practicing in Auburn in 1823, but gradually drifted into politics, and in 1830 was elected a member of the New York Senate. Displaying marked abilities as a politician, he was in 1838 and 1840 chosen governor of his native State, and in 1849 was elected to the United States Senate. He was the friend and adviser of President Taylor, and distinguished himself by his firm resistance to the extension of slavery. In 1860 he was a candidate for the presidency, but being defeated in the convention by Abraham Lincoln he exerted himself to secure Lincoln's election. Lincoln afterward appointed Seward Secretary of State, in which post he discharged his duties with great ability, showing notable tact in dealing with Great Britain in the “Trent Affair,” inducing France to withdraw her troops from Mexico, and effecting the cession to the United States by Russia of Alaska (1867). He was dangerously wounded in April, 1865, when President Lincoln was assassinated, but recovered and filled the same office under Lincoln's successor, Andrew Johnson. He resigned his post on the accession of President Grant in 1869. He wrote a “Life of John Quincy Adams”; his “Speeches, Correspondence, etc.,” appeared in 1869; and an “Autobiography,” with continuation, in 1877. He died in Auburn, Cayuga co., N. Y., Oct. 10, 1872.
# Collier's New Encyclopedia (1921)/Sheboygan

Edition of 1921; disclaimer.
SHEBOYGAN, a city and county-seat of Sheboygan co., Wis.; on Lake Michigan at the mouth of the Sheboygan river, and on the Chicago and Northwestern railroad; 52 miles N. of Milwaukee. Here are a United States Government building, an Asylum for the Chronic Insane, Home for the Friendless, St. Nicholas Hospital, State Fish Hatchery, public library, waterworks, street railroad and electric light plants, and several daily and weekly
newspapers. It is the shipping point for an extensive dairying and agricultural region. Sheboygan is chiefly noted for its manufacture of chairs. Besides this industry it has stamped steel and cast-iron works, and manufactories of furniture, soap, boilers, bicycles, leather, pianos, beehives, boots and shoes, carriages and wagons, and bricks and tiles. Pop. (1910) 26,398; (1920) 30,955.
# Collier's New Encyclopedia (1921)/Seward, Mount

Edition of 1921; disclaimer.
SEWARD, MOUNT, a mountain in Franklin co., N. Y.; is a summit of the Adirondacks, 14 miles W. of Mount Marcy, and was named for William H. Seward; height, 4,384 feet.
# Collier's New Encyclopedia (1921)/Sheehan, Patrick Augustine

Edition of 1921; disclaimer.
SHEEHAN, PATRICK AUGUSTINE, an Irish Roman Catholic clergyman and novelist, born at Mallow, County Cork, in 1852. He was educated at St. Colman's College and at Maynooth. He was pastor of Roman Catholic churches in several cities in England and Ireland, up to 1903, when he became canon of Cloyne. He was a prolific writer in all lines of literature, but is best known as a novelist. His books afford graphic pictures of Irish life and character. They include “My New Curate” (1899); “Parerga” (1908); “Miriam Lucas” (1912); “Graves at Kilmorna” (1915). The latter book was published after his death, which occurred in 1913.
# Collier's New Encyclopedia (1921)/Sheehan, Perley Poore

Edition of 1921; disclaimer.
SHEEHAN, PERLEY POORE, an American editor and writer, born in Cincinnati, Ohio, in 1875. He graduated from Union College in 1898, and engaged in newspaper work in New York, London, and Paris, until 1908. He was in charge of the Paris edition of the “New York Herald,” from 1905 to 1907, and from 1908 to 1910 was associate editor of the Munsey publications. He wrote “The Seer” (1913); “Those Who Walk in Darkness” (1915); “If You Believe It, It's So” (1919). He also collaborated in the writing of several plays.
# Collier's New Encyclopedia (1921)/Selma

Edition of 1921; disclaimer.
SELMA, a city and county-seat of Dallas co., Ala.; on the Alabama river, and on the Western of Alabama, and the Louisville and Nashville and other railroads; 50 miles W. of Montgomery. Here are Dallas Academy, Alabama Methodist Orphanage, public library, Y. M. C. A., Alabama Baptist Colored University, and other public buildings, electric lights, National and State banks, and several daily and weekly newspapers. There is regular steamboat connection with Mobile. The city has an ice factory, cottonseed oil mill, railroad machine and car-wheel shops, a planing mill, iron works, engine works, extensive cotton factories, etc. During the Civil War the city contained an arsenal, extensive powder works, and a gun foundry. It fell into the hands of the Union forces a few days before the surrender of General Lee. Pop. (1910) 13,649; (1920) 15,589.