Task: sc_issue_8

What follows is an opinion from the Supreme Court of the United States. Your task is to determine the issue of the Court's decision. Determine the issue of the case on the basis of the Court's own statements as to what the case is about. Focus on the subject matter of the controversy rather than its legal basis.

Justice Powell
delivered the opinion of the Court.
The question is whether the Due Process Clause permits New Mexico to tax a portion of dividends that appellant F. W. Woolworth Co. received from foreign subsidiaries that do no business in New Mexico. We also must decide whether New Mexico may include within Woolworth’s apportionable New Mexico income a sum, commonly known as “gross-up,” that Woolworth calculated in order to claim a foreign tax credit on its federal income tax.
I
Woolworth’s principal place of business and commercial domicile are in New York. It engages in retail business through chains of stores located in the United States, Puerto Rico, and the Virgin Islands. It sells a wide spectrum of merchandise, including dry goods, hardware, small appliances, confections, packaged goods, and fountain items. In the fiscal year ending January 31, 1977, Woolworth’s gross domestic sales totalled approximately $2.5 billion, with New Mexico sales amounting to approximately $13 million — or about 0.5% of the gross figure. App. 57a.
Woolworth owns four foreign subsidiaries of relevance to this suit. Three are wholly owned: F. W. Woolworth GmbH, in Germany; F. W. Woolworth, Ltd., in Canada; and F. W. Woolworth, S. A. de C. V. Mexico. F. W. Woolworth Co., Ltd., is an English corporation of which Woolworth owns 52.7%, with the remainder held and traded publicly. These four corporations also engage in chainstore retailing. Together they paid Woolworth approximately $39.9 million in dividends during the fiscal year in question.
New Mexico adopted a version of the Uniform Division of Income for Tax Purposes Act in 1965, N. M. Stat. Ann. §§7-4-1 — 7-4-21 (1981), and joined the Multistate Tax Compact in 1967. § § 7-5-1 — 7-5-7 (1981). See AS ARCO Inc. v. Idaho State Tax Comm’n, ante, at 311-312; United States Steel Corp. v. Multistate Tax Comm’n, 434 U. S. 452 (1978). Consequently the State distinguishes between “business” income, which it apportions between it and other States for tax purposes, and “nonbusiness” income, which it generally allocates to a single State on the basis of commercial domicile. Woolworth reported its dividend income of $39.9 million from its German, Canadian, Mexican, and English subsidiaries as “nonbusiness” income, none of which was to be allocated to New Mexico. Woolworth also treated as “non-business” income a $1.6 million gain from a hedging transaction in British pounds. This transaction was undertaken for the purpose of insuring the payment of the British subsidiary’s dividend against currency fluctuations. See App. 52a-54a. Similarly, Woolworth did not report as New Mexico “business” income $25.5 million of “gross-up” that it never actually received but that the Federal Government (for purposes-of calculating Woolworth’s federal foreign tax credit pursuant to 26 U. S. C. §§78, 901(a), and 902(a)) deemed Woolworth to have received from its foreign subsidiaries.
On audit, the New Mexico Taxation and Revenue Department determined that, under state law, Woolworth should have included in its apportionable New Mexico income the dividends from its four foreign subsidiaries, the foreign exchange gain, and the $25.5 million gross-up figure. These additions increased Woolworth’s apportioned New Mexico income from $84,622 to $401,518. App. 69a. The Department denied Woolworth’s protest, but this decision was reversed on appeal by the New Mexico Court of Appeals. F. W. Woolworth Co. v. Bureau of Revenue, 95 N. M. 542, 624 P. 2d 51 (1979).
As a matter of state law, the Court of Appeals excluded from apportionable New Mexico income Woolworth’s receipt of the dividends at issue. The court stated that “[t]here is no indication that the income from Woolworth’s long-standing investments [in its subsidiaries] was used either in taxpayer’s unitary domestic business or in its business conducted in New Mexico....” Id., at 545, 624 P. 2d, at 54. With respect to the gross-up issue, the Court of Appeals said that the State’s “rigid insistence” on inclusion of this amount “is a refusal to recognize an obviously fictitious income figure, made artificial by the federal reporting requirements for a specific purpose....” Id., at 543-544, 624 P. 2d, at 52-53. The court said that “ ‘[g]ross-up’ in fact represents income to taxpayer’s foreign subsidiaries [that] is paid out in taxes to foreign governments,” id., at 544, 624 P. 2d, at 53, and not income in fact to the parent. The court thus likewise excluded this sum from Woolworth’s apportionable New Mexico income.
The New Mexico Supreme Court reversed over one dissent. 95 N. M. 519, 624 P. 2d 28 (1981). On the question whether Woolworth’s receipt of dividends from its subsidiaries constituted apportionable New Mexico income, the court observed that, “[r]egrettably, it needs to be said that the State did a very poor job of inquiring into and developing the facts in this case.” Id., at 524, 624 P. 2d, at 33. The court nonetheless found substantial evidence to support the findings that the subsidiaries’ dividend payments met the State’s statutory test for inclusion in Woolworth’s apportionable New Mexico income. On the constitutional issue, the court identified the “key question” after our decision in Mobil Oil Corp. v. Commissioner of Taxes of Vermont, 445 U. S. 425 (1980), as “whether those dividends were income earned in a unitary business.” 95 N. M., at 528, 624 P. 2d, at 37. The court stated:
“The [dividend] income [from Woolworth’s subsidiaries] is obviously related to the mutual activities of the parent and its affiliates. The control over the subsidiaries, the interdependence, the history of the relationships, the placing of the [dividend] money in [Woolworth’s] general operating account, all point to functional integration and reveal an underlying unitary business for our purposes here.” Id., at 529, 624 P. 2d, at 38.
Respecting the State’s inclusion of Woolworth’s federal gross-up figure as apportionable state income, the court “deem[ed] it unnecessary to delve into all the intricacies of the federal laws and regulations,” but found it sufficient “to say that, since Woolworth decided to use the gross-up option, the income taxes paid by Woolworth’s foreign subsidiaries to foreign governments must be deemed to be received as dividends ----” Id., at 521-522, 624 P. 2d, at 30-31. “Admittedly, the fictitious gross-up, which the state claims is ‘business income’ and which Woolworth deliberately acceded to, does not fit the ordinary definition of ‘income’....” Id., at 522, 624 P. 2d, at 31. Nevertheless, the court noted that there was no claim and no lower court finding that Woolworth did not “obtain an economic benefit from the gross-up procedure here.” Id., at 523, 624 P. 2d, at 32. The court consequently rejected Woolworth’s statutory and constitutional challenges to the State’s inclusion of the federal gross-up figure in Woolworth’s apportionable New Mexico business income.
II
This case was argued in tandem with ASARCO Inc. v. Idaho State Tax Comm’n, ante, p. 307, which also involved dividends and gains from foreign subsidiaries. We have reiterated today in ASARCO that “‘[t]he “linchpin of apportionability” for state income taxation of an interstate enterprise is the “unitary-business principle.”’” Ante, at 319, quoting Exxon Corp. v. Wisconsin Dept. of Revenue, 447 U. S. 207, 223 (1980), in turn quoting Mobil Oil Corp. v. Commissioner of Taxes of Vermont, supra, at 439.
Woolworth owns all the stock of three of its dividend payors and a 52.7% majority interest in the fourth. As a result, Woolworth (at least with respect to the three wholly owned companies) elects all of the subsidiaries’ directors. It potentially has the authority to operate these companies as integrated divisions of a single unitary business. Our decision in ASARCO makes clear, however, that the potential to operate a company as part of a unitary business is not dispositive when, looking at “the ‘underlying economic realities of a unitary business,’” the dividend income from the subsidiaries in fact is “derive[d] from ‘unrelated business activity’ which constitutes a ‘discrete business enterprise.’” Exxon, supra, at 223-224, quoting Mobil, supra, at 441, 442, 439. See ASARCO, ante, at 322-323 (holding that a 52.7%-owned subsidiary is not part of its parent’s unitary business).
A
The State Supreme Court in important part analyzed this case under a different legal standard. After stating that the existence of a unitary business relationship was the “key question,” the court proceeded to resolve this question largely by emphasizing the potentials of the relationship between Woolworth and its subsidiaries:
“The possession of large assets by subsidiaries is a business advantage of great value to the parent; ‘it may give credit which will result in more economical business methods; it may give a standing which shall facilitate purchases; it may enable the corporation to enlarge the field of its activities and in many ways give it business standing and prestige.’ Flint v. Stone Tracy Co., 220 U. S. 107, 166... (1911).” 95 N. M., at 529, 624 P. 2d, at 38.
This reliance on the Flint case was error. Flint upheld a federal excise tax levied on corporate income. The States, of course, are subject to limitations on their taxation powers that do not apply to the Federal Government. As relevant here, “the income attributed to [a] State for tax purposes must be rationally related to ‘values connected with the taxing State.’ Norfolk & Western R. Co. v. State Tax Comm’n, 390 U. S. 317, 325.” Moorman Mfg. Co. v. Bair, 437 U. S. 267, 273 (1978). The state court’s reasoning would trivialize this due process limitation by holding it satisfied if the income in question “adds to the riches of the corporation....” Wallace v. Hines, 253 U. S. 66, 70 (1920). Income, from whatever source, always is a “business advantage” to a corporation. Our cases demand more. In particular, they specify that the proper inquiry looks to “the underlying unity or diversity of business enterprise,” Mobil, supra, at 440, not to whether the nondomiciliary parent derives some economic benefit — as it virtually always will — -from its ownership of stock in another corporation. See ASARCO, ante, at 325-329.
B
In Mobil we emphasized, as relevant to the right of a State to tax dividends from foreign subsidiaries, the question whether “contributions to income [of the subsidiaries] resulted] from functional integration, centralization of management, and economies of scale.” 445 U. S., at 438. If such “factors of profitability” arising “from the operation of the business as a whole” exist and evidence the operation of a unitary business, a State can gain a justification for its tax consideration of value that has no other connection with that State. Ibid. We turn now to consider the extent, if any, to which these factors exist in this case.
There was little functional integration. Woolworth’s subsidiaries engaged exclusively in the business of retailing — the purchase of wholesale goods for resale to final consumers. This type of business differs significantly from the “highly integrated business” of locating, processing, and marketing a resource (such as petroleum) that we previously have found to constitute a unitary business. Exxon, 447 U. S., at 224. See also id., at 226 (describing “a unitary stream of income, of which the income derived from internal transfers of raw materials from exploration and production to refining is a part”); Mobil, 445 U. S., at 428. Consistent with this distinetion, the evidence in this case is that no phase of any subsidiary’s business was integrated with the parent’s. With respect to “who makes the decision for seeing to the merchandise, [store] site selection, advertising and accounting control,” the undisputed testimony stated that “[e]ach subsidiary performs these functions autonomously and independently of the parent company.” App. 12a. “Each subsidiary has a complete accounting department and a financial staff.” Id,., at 14a. Each had its own outside counsel. App. to Juris. Statement 34a. It further appears that Woolworth engaged in no centralized purchasing, manufacturing, or warehousing of merchandise. The parent had no central personnel training school for its foreign subsidiaries. Ibid. And each subsidiary was responsible for obtaining its own financing from sources other than the parent. In sum, the record is persuasive that Woolworth’s operations were not functionally integrated with its subsidiaries.
We now consider the extent to which there was centralization of management or achievement of other economies of scale. It appears that each subsidiary operated as a distinct business enterprise at the level of fulltime management. With one possible exception, none of the subsidiaries' officers during the year in question was a current or former employee of the parent. Ibid. The testimony was that the subsidiaries “figure that their operations are independent, autonomous.” App. 13a. Woolworth did not “rotate personnel or train personnel to operate stores in those countries. There is no exchange of personnel.” Ibid. There was no “training program that is central to transmit the Woolworth idea of merchandising^] such as it may be[,] to the foreign subsidiaries.” Id., at 15a. The subsidiaries “proceed... with their own programs, either formal or informal. They develop their own managers and instruct them in their methods of operation.” Ibid.
This management decentralization was reflected in the fact that each subsidiary possessed autonomy to determine its own policies respecting its primary activity — retailing. According to the hearing examiner:
“Each of the four subsidiaries are responsible for determining the size and location of retail stores, the market conditions in their own territory and the mix of items to be sold. The German subsidiary emphasizes soft goods such as dresses and coats. It sells no food. The English subsidiary operates restaurants in its stores and also operates supermarkets. Each subsidiary attempts to cater to local tastes and needs. The inventory of each subsidiary consists, in large part, of home country produced items. This purchase-at-home practice is consistent with the policy of the taxpayer. A number of inventory items are purchased from the Orient or other places but there is no evidence that the subsidiaries purchase, or are required to purchase, inventory items from any particular source.” App. to Juris. Statement 33a — 34a.
Importantly, the Department’s hearing examiner found that Woolworth had “no department or section, as such, devoted to overseeing the foreign subsidiary operations.” Id., at 34a. Neither the parent corporation nor any of the subsidiaries consolidates its tax return with any of the other companies. App. 37a-38a. The tax manager for Woolworth stated that he did not review the subsidiaries’ tax returns or consult with them on decisions affecting taxes. Id., at 14a. There was no “policy of the parent that all of the managers of all the operations get together periodically to discuss the overall Woolworth operations.” Id., at 35a.
There were some managerial links. Woolworth maintained one or several common directors with some of the subsidiaries. There also was irregular in-person and “frequent” mail, telephone, and teletype communication between the upper echelons of management of the parent and the subsidiaries. App. to Juris. Statement 34a. Decisions about major financial decisions, such as the amount of dividends to be paid by the subsidiaries and the creation of substantial debt, had to be approved by the parent. Id., at 35a. Woolworth’s published financial statements, such as its annual reports, were prepared on a consolidated basis. Ibid.
We conclude, on the basis of undisputed facts, that the four subsidiaries in question are not a part of a unitary business under the principles articulated in Mobil and Exxon, and today reiterated in ASARCO. Except for the type of occasional oversight — with respect to capital structure, major debt, and dividends — that any parent gives to an investment in a subsidiary, there is little or no integration of the business activities or centralization of the management of these five corporations. Woolworth has proved that its situation differs from that in Exxon, where the corporation’s Coordination and Services Management office was found to provide for the asserted unitary business
“long-range planning for the company, maximization of overall company operations, development of financial policy and procedures, financing of corporate activities, maintenance of the accounting system, legal advice, public relations, labor relations, purchase and sale of raw crude oil and raw materials, and coordination between the refining and other operating functions ‘so as to obtain an optimum short range operating program.’ ” 447 U. S., at 211.
In this case the parent company’s operations are not interrelated with those of its subsidiaries so that one’s “stable” operation is important to the other’s “full utilization” of capacity. Id., at 218. See also id., at 225. The Woolworth parent did not provide “many essential corporate services” for the subsidiaries, and there was no “centralized purchasing office... whose obvious purpose was to increase overall corporate profits through bulk purchases and efficient allocation of supplies among retailers.” Id., at 224. And it was not the case that “sales were facilitated through the use of a uniform credit card system, uniform packaging, brand names, and promotional displays, all run from the national headquarters.” Ibid. See also Mobil, 445 U. S., at 428, 435.
There is a critical distinction between a retail merchandising business as conducted by Woolworth and the type of multinational business — now so familiar — in which refined, processed, or manufactured products (or parts thereof) may be produced in one or more countries and marketed in various countries, often worldwide. In operations of this character there is a flow of international trade, often an interchange of personnel, and substantial mutual interdependence. The uncontradicted evidence demonstrates that Woolworth’s international retail business is not comparable. There is no flow of international business. Nor is there any integration or unitary operation in the sense in which our cases consistently have used these terms.
In Mobil, we recognized:
“[A]ll dividend income received by corporations operating in interstate commerce is [not] necessarily taxable in each State where that corporation does business. Where the business activities of the dividend payor have nothing to do with the activities of the recipient in the taxing State, due process considerations might well preclude apportionability, because there would be no underlying unitary business.” Id., at 441-442.
This is such a case. Each of the foreign subsidiaries at issue operates a “discrete business enterprise,” Mobil, supra, at 439, with a notable absence of any “umbrella of centralized management and controlled interaction.” Exxon, 447 U. S., at 224. New Mexico, in taxing a portion of dividends received from such enterprises, is attempting to reach “extraterritorial values,” Mobil, supra, at 442, wholly unrelated to the business of the Woolworth stores in New Mexico. As a result, a “showing has been made that income unconnected with the unitary business has been used in the” levy of the New Mexico tax. Butler Bros. v.

Question: What is the issue of the decision?
年. involuntary confession
数. habeas corpus
日. plea bargaining: the constitutionality of and/or the circumstances of its exercise
的. retroactivity (of newly announced or newly enacted constitutional or statutory rights)
月. search and seizure (other than as pertains to vehicles or Crime Control Act)
用. search and seizure, vehicles
成. search and seizure, Crime Control Act
名. contempt of court or congress
时. self-incrimination (other than as pertains to Miranda or immunity from prosecution)
件. Miranda warnings
一. self-incrimination, immunity from prosecution
请. right to counsel (cf. indigents appointment of counsel or inadequate representation)
中. cruel and unusual punishment, death penalty (cf. extra legal jury influence, death penalty)
据. cruel and unusual punishment, non-death penalty (cf. liability, civil rights acts)
码. line-up
不. discovery and inspection (in the context of criminal litigation only, otherwise Freedom of Information Act and related federal or state statutes or regulations)
新. double jeopardy
文. ex post facto (state)
下. extra-legal jury influences: miscellaneous
分. extra-legal jury influences: prejudicial statements or evidence
入. extra-legal jury influences: contact with jurors outside courtroom
人. extra-legal jury influences: jury instructions (not necessarily in criminal cases)
功. extra-legal jury influences: voir dire (not necessarily a criminal case)
上. extra-legal jury influences: prison garb or appearance
户. extra-legal jury influences: jurors and death penalty (cf. cruel and unusual punishment)
为. extra-legal jury influences: pretrial publicity
间. confrontation (right to confront accuser, call and cross-examine witnesses)
号. subconstitutional fair procedure: confession of error
取. subconstitutional fair procedure: conspiracy (cf. Federal Rules of Criminal Procedure: conspiracy)
回. subconstitutional fair procedure: entrapment
在. subconstitutional fair procedure: exhaustion of remedies
页. subconstitutional fair procedure: fugitive from justice
字. subconstitutional fair procedure: presentation, admissibility, or sufficiency of evidence (not necessarily a criminal case)
有. subconstitutional fair procedure: stay of execution
个. subconstitutional fair procedure: timeliness
作. subconstitutional fair procedure: miscellaneous
示. Federal Rules of Criminal Procedure
出. statutory construction of criminal laws: assault
是. statutory construction of criminal laws: bank robbery
失. statutory construction of criminal laws: conspiracy (cf. subconstitutional fair procedure: conspiracy)
表. statutory construction of criminal laws: escape from custody
除. statutory construction of criminal laws: false statements (cf. statutory construction of criminal laws: perjury)
加. statutory construction of criminal laws: financial (other than in fraud or internal revenue)
败. statutory construction of criminal laws: firearms
生. statutory construction of criminal laws: fraud
信. statutory construction of criminal laws: gambling
类. statutory construction of criminal laws: Hobbs Act; i.e., 18 USC 1951
置. statutory construction of criminal laws: immigration (cf. immigration and naturalization)
理. statutory construction of criminal laws: internal revenue (cf. Federal Taxation)
本. statutory construction of criminal laws: Mann Act and related statutes
息. statutory construction of criminal laws: narcotics includes regulation and prohibition of alcohol
行. statutory construction of criminal laws: obstruction of justice
定. statutory construction of criminal laws: perjury (other than as pertains to statutory construction of criminal laws: false statements)
改. statutory construction of criminal laws: Travel Act, 18 USC 1952
市. statutory construction of criminal laws: war crimes
期. statutory construction of criminal laws: sentencing guidelines
以. statutory construction of criminal laws: miscellaneous
修. jury trial (right to, as distinct from extra-legal jury influences)
元. speedy trial
方. miscellaneous criminal procedure (cf. due process, prisoners' rights, comity: criminal procedure)
录. voting
区. Voting Rights Act of 1965, plus amendments
单. ballot access (of candidates and political parties)
位. desegregation (other than as pertains to school desegregation, employment discrimination, and affirmative action)
型. desegregation, schools
法. employment discrimination: on basis of race, age, religion, illegitimacy, national origin, or working conditions.
县. affirmative action
存. slavery or indenture
品. sit-in demonstrations (protests against racial discrimination in places of public accommodation)
前. reapportionment: other than plans governed by the Voting Rights Act
称. debtors' rights
注. deportation (cf. immigration and naturalization)
值. employability of aliens (cf. immigration and naturalization)
输. sex discrimination (excluding sex discrimination in employment)
建. sex discrimination in employment (cf. sex discrimination)
能. Indians (other than pertains to state jurisdiction over)
大. Indians, state jurisdiction over
例. juveniles (cf. rights of illegitimates)
度. poverty law, constitutional
始. poverty law, statutory: welfare benefits, typically under some Social Security Act provision.
到. illegitimates, rights of (cf. juveniles): typically inheritance and survivor's benefits, and paternity suits
面. handicapped, rights of: under Rehabilitation, Americans with Disabilities Act, and related statutes
载. residency requirements: durational, plus discrimination against nonresidents
点. military: draftee, or person subject to induction
密. military: active duty
动. military: veteran
果. immigration and naturalization: permanent residence
图. immigration and naturalization: citizenship
提. immigration and naturalization: loss of citizenship, denaturalization
发. immigration and naturalization: access to public education
式. immigration and naturalization: welfare benefits
国. immigration and naturalization: miscellaneous
登. indigents: appointment of counsel (cf. right to counsel)
错. indigents: inadequate representation by counsel (cf. right to counsel)
者. indigents: payment of fine
认. indigents: costs or filing fees
误. indigents: U.S. Supreme Court docketing fee
接. indigents: transcript
关. indigents: assistance of psychiatrist
重. indigents: miscellaneous
第. liability, civil rights acts (cf. liability, governmental and liability, nongovernmental; cruel and unusual punishment, non-death penalty)
地. miscellaneous civil rights (cf. comity: civil rights)
如. First Amendment, miscellaneous (cf. comity: First Amendment)
设. commercial speech, excluding attorneys
目. libel, defamation: defamation of public officials and public and private persons
开. libel, privacy: true and false light invasions of privacy
事. legislative investigations: concerning internal security only
可. federal or state internal security legislation: Smith, Internal Security, and related federal statutes
要. loyalty oath or non-Communist affidavit (other than bar applicants, government employees, political party, or teacher)
代. loyalty oath: bar applicants (cf. admission to bar, state or federal or U.S. Supreme Court)
小. loyalty oath: government employees
选. loyalty oath: political party
标. loyalty oath: teachers
明. security risks: denial of benefits or dismissal of employees for reasons other than failure to meet loyalty oath requirements
编. conscientious objectors (cf. military draftee or military active duty) to military service
求. campaign spending (cf. governmental corruption):
列. protest demonstrations (other than as pertains to sit-in demonstrations): demonstrations and other forms of protest based on First Amendment guarantees
网. free exercise of religion
万. establishment of religion (other than as pertains to parochiaid:)
最. parochiaid: government aid to religious schools, or religious requirements in public schools
器. obscenity, state (cf. comity: privacy): including the regulation of sexually explicit material under the 21st Amendment
所. obscenity, federal
内. due process: miscellaneous (cf. loyalty oath), the residual code
体. due process: hearing or notice (other than as pertains to government employees or prisoners' rights)
通. due process: hearing, government employees
务. due process: prisoners' rights and defendants' rights
此. due process: impartial decision maker
商. due process: jurisdiction (jurisdiction over non-resident litigants)
序. due process: takings clause, or other non-constitutional governmental taking of property
化. privacy (cf. libel, comity: privacy)
消. abortion: including contraceptives
否. right to die
保. Freedom of Information Act and related federal or state statutes or regulations
使. attorneys' and governmental employees' or officials' fees or compensation or licenses
次. commercial speech, attorneys (cf. commercial speech)
机. admission to a state or federal bar, disbarment, and attorney discipline (cf. loyalty oath: bar applicants)
对. admission to, or disbarment from, Bar of the U.S. Supreme Court
量. arbitration (in the context of labor-management or employer-employee relations) (cf. arbitration)
查. union antitrust: legality of anticompetitive union activity
部. union or closed shop: includes agency shop litigation
性. Fair Labor Standards Act
和. Occupational Safety and Health Act
更. union-union member dispute (except as pertains to union or closed shop)
后. labor-management disputes: bargaining
证. labor-management disputes: employee discharge
题. labor-management disputes: distribution of union literature
确. labor-management disputes: representative election
格. labor-management disputes: antistrike injunction
了. labor-management disputes: jurisdictional dispute
于. labor-management disputes: right to organize
金. labor-management disputes: picketing
公. labor-management disputes: secondary activity
午. labor-management disputes: no-strike clause
円. labor-management disputes: union representatives
片. labor-management disputes: union trust funds (cf. ERISA)
空. labor-management disputes: working conditions
态. labor-management disputes: miscellaneous dispute
管. miscellaneous union
主. antitrust (except in the context of mergers and union antitrust)
天. mergers
自. bankruptcy (except in the context of priority of federal fiscal claims)
我. sufficiency of evidence: typically in the context of a jury's determination of compensation for injury or death
全. election of remedies: legal remedies available to injured persons or things
今. liability, governmental: tort or contract actions by or against government or governmental officials other than defense of criminal actions brought under a civil rights action.
来. liability, other than as in sufficiency of evidence, election of remedies, punitive damages
正. liability, punitive damages
说. Employee Retirement Income Security Act (cf. union trust funds)
意. state or local government tax
送. state and territorial land claims
容. state or local government regulation, especially of business (cf. federal pre-emption of state court jurisdiction, federal pre-emption of state legislation or regulation)
已. federal or state regulation of securities
结. natural resources - environmental protection (cf. national supremacy: natural resources, national supremacy: pollution)
会. corruption, governmental or governmental regulation of other than as in campaign spending
段. zoning: constitutionality of such ordinances, or restrictions on owners' or lessors' use of real property
计. arbitration (other than as pertains to labor-management or employer-employee relations (cf. union arbitration)
源. federal or state consumer protection: typically under the Truth in Lending; Food, Drug and Cosmetic; and Consumer Protection Credit Acts
色. patents and copyrights: patent
時. patents and copyrights: copyright
交. patents and copyrights: trademark
系. patents and copyrights: patentability of computer processes
过. federal or state regulation of transportation regulation: railroad
电. federal and some few state regulations of transportation regulation: boat
询. federal and some few state regulation of transportation regulation:truck, or motor carrier
符. federal and some few state regulation of transportation regulation: pipeline (cf. federal public utilities regulation: gas pipeline)
未. federal and some few state regulation of transportation regulation: airline
程. federal and some few state regulation of public utilities regulation: electric power
常. federal and some few state regulation of public utilities regulation: nuclear power
条. federal and some few state regulation of public utilities regulation: oil producer
当. federal and some few state regulation of public utilities regulation: gas producer
情. federal and some few state regulation of public utilities regulation: gas pipeline (cf. federal transportation regulation: pipeline)
口. federal and some few state regulation of public utilities regulation: radio and television (cf. cable television)
合. federal and some few state regulation of public utilities regulation: cable television (cf. radio and television)
车. federal and some few state regulations of public utilities regulation: telephone or telegraph company
实. miscellaneous economic regulation
组. comity: civil rights
版. comity: criminal procedure
周. comity: First Amendment
址. comity: habeas corpus
记. comity: military
二. comity: obscenity
同. comity: privacy
业. comity: miscellaneous
权. comity primarily removal cases, civil procedure (cf. comity, criminal and First Amendment); deference to foreign judicial tribunals
其. assessment of costs or damages: as part of a court order
进. Federal Rules of Civil Procedure including Supreme Court Rules, application of the Federal Rules of Evidence, Federal Rules of Appellate Procedure in civil litigation, Circuit Court Rules, and state rules and admiralty rules
试. judicial review of administrative agency's or administrative official's actions and procedures
验. mootness (cf. standing to sue: live dispute)
料. venue
传. no merits: writ improvidently granted
述. no merits: dismissed or affirmed for want of a substantial or properly presented federal question, or a nonsuit
集. no merits: dismissed or affirmed for want of jurisdiction (cf. judicial administration: Supreme Court jurisdiction or authority on appeal from federal district courts or courts of appeals)
多. no merits: adequate non-federal grounds for decision
无. no merits: remand to determine basis of state or federal court decision (cf. judicial administration: state law)
员. no merits: miscellaneous
报. standing to sue: adversary parties
他. standing to sue: direct injury
無. standing to sue: legal injury
服. standing to sue: personal injury
线. standing to sue: justiciable question
这. standing to sue: live dispute
制. standing to sue: parens patriae standing
将. standing to sue: statutory standing
处. standing to sue: private or implied cause of action
高. standing to sue: taxpayer's suit
子. standing to sue: miscellaneous
道. judicial administration: jurisdiction or authority of federal district courts or territorial courts
章. judicial administration: jurisdiction or authority of federal courts of appeals
手. judicial administration: Supreme Court jurisdiction or authority on appeal or writ of error, from federal district courts or courts of appeals (cf. 753)
库. judicial administration: Supreme Court jurisdiction or authority on appeal or writ of error, from highest state court
三. judicial administration: jurisdiction or authority of the Court of Claims
从. judicial administration: Supreme Court's original jurisdiction
支. judicial administration: review of non-final order
家. judicial administration: change in state law (cf. no merits: remand to determine basis of state court decision)
长. judicial administration: federal question (cf. no merits: dismissed for want of a substantial or properly presented federal question)
付. judicial administration: ancillary or pendent jurisdiction
秒. judicial administration: extraordinary relief (e.g., mandamus, injunction)
路. judicial administration: certification (cf. objection to reason for denial of certiorari or appeal)
完. judicial administration: resolution of circuit conflict, or conflict between or among other courts
象. judicial administration: objection to reason for denial of certiorari or appeal
则. judicial administration: collateral estoppel or res judicata
现. judicial administration: interpleader
京. judicial administration: untimely filing
转. judicial administration: Act of State doctrine
辑. judicial administration: miscellaneous
限. Supreme Court's certiorari, writ of error, or appeals jurisdiction
力. miscellaneous judicial power, especially diversity jurisdiction
学. federal-state ownership dispute (cf. Submerged Lands Act)
外. federal pre-emption of state court jurisdiction
调. federal pre-emption of state legislation or regulation. cf. state regulation of business. rarely involves union activity. Does not involve constitutional interpretation unless the Court says it does.
项. Submerged Lands Act (cf. federal-state ownership dispute)
北. national supremacy: commodities
工. national supremacy: intergovernmental tax immunity
笑. national supremacy: marital and family relationships and property, including obligation of child support
监. national supremacy: natural resources (cf. natural resources - environmental protection)
任. national supremacy: pollution, air or water (cf. natural resources - environmental protection)
相. national supremacy: public utilities (cf. federal public utilities regulation)
微. national supremacy: state tax (cf. state tax)
册. national supremacy: miscellaneous
联. miscellaneous federalism
平. boundary dispute between states
增. non-real property dispute between states
听. miscellaneous interstate relations conflict
解. incorporation of foreign territories
等. federal taxation, typically under provisions of the Internal Revenue Code
得. federal taxation of gifts, personal, business, or professional expenses
收. priority of federal fiscal claims: over those of the states or private entities
安. miscellaneous federal taxation (cf. national supremacy: state tax)
价. legislative veto
藏. executive authority vis-a-vis congress or the states
命. miscellaneous
应. real property
看. personal property
索. contracts
资. evidence
产. civil procedure
串. torts
布. wills and trusts
原. commercial transactions
Answer:

Answer: 意