Task: sc_casesource

What follows is an opinion from the Supreme Court of the United States. Your task is to identify the court whose decision the Supreme Court reviewed. If the case arose under the Supreme Court's original jurisdiction, note the source as "United States Supreme Court". If the case arose in a state court, note the source as "State Supreme Court", "State Appellate Court", or "State Trial Court". Do not code the name of the state. 

Mr. Justice Harlan
delivered the opinion of the Court.
Petitioner, the Secretary of Labor, brought suit to enjoin respondents from violating the overtime and record-keeping provisions of the Fair Labor Standards Act, 52 Stat. 1060, as amended, 29 U. S. C. § 201 et seq. Respondents, two closely affiliated subsidiaries of a common corporate parent, share an office in Louisville, Kentucky. They are engaged in the business of making personal loans, in amounts up to $300, to individuals, and in purchasing conditional sales contracts from dealers in furniture and appliances. Respondents share the services of a common manager and nine full-time and two part-time employees.
By pretrial stipulation and concessions at trial, respondents in effect conceded that an injunction should issue unless their employees are exempted from the overtime and record-keeping provisions of the statute by §13 (a)(2) thereof, which provides that such requirements shall not apply to
. . any employee employed by any retail or service establishment, more than 50 per centum of which establishment’s annual dollar volume of sales of goods or services is made within the State in which the establishment is located. A ‘retail or service establishment’ shall mean an establishment 75 per centum of whose annual dollar volume of sales of goods or services (or of both) is not for resale and is recognized as retail sales or services in the particular industry; ... .”
As concededly more than 50 percent of respondents’ loan and discount business is with Kentucky residents and none of it involves “resale” transactions, the sole question involved in this litigation is whether respondents should be considered as “retail or service establishment[s],” engaged in the making of' “sales of goods or services,” within the meaning of § 13 (a)(2).. The burden is, of course, upon respondents to establish that they are entitled to the benefit of the § 13 exemption, since coverage apart from the exemption is admitted.
After trial the District Court found that respondents had not proved that they are a “retail or service establishment” within the meaning of § 13 (a)(2), and issued an injunction restraining respondents from further violating the Act. 150 F. Supp. 368. The Court of Appeals reversed. 254 F. 2d 8. We granted certiorari, 358 U. S. 811, to resolve the conflict between the decision of the. court below and that of the Court of Appeals for the First Circuit in Aetna Finance Co. v. Mitchell, 247 F. 2d 190.
Until 1949, § 13 (a) (2) exempted from the overtime and record-keeping provisions of the Fair Labor Standards Act “Any employee engaged in any retail or. service establishment the greater part of whose selling or servicing is. in intrastate commerce.” The Administrator early ruled that personal loan companies and other ’business entities in what may broadly be called the “financial industry” were not within the scope of that exemption. When Congress amended the Act in 1949 it provided that pre-1949 rulings and interpretations by the Administrator should remain in effect unless inconsistent with the statute as amended. 63 Stat. 920. The narrow issue before us, then, is whether Congress in the 1949 amendment of § 13 (a) (2) broadened the scope of that section so as to embrace personal loan companies.
The present § 13 (a) (2) differs from its predecessor primarily in the addition of a definition of the term “retail or service establishment,” such an establishment being one “75 per centum of whose annual dollar volume of sales óf goods or services (or of both) is not for resale and is recognized as. retail sales or services in the particular industry; . . .” Respondents argue that they plainly come within this definition because (1) more than 75 percent of their loan and discount business is “not for resale,” and (2) their activities are recognized in the financial industry as being the “retail end” of that industry. They claim that the intent of Congress in the 1949 amendment was to provide that “local” business was exempt from the overtime requirements of thé statute, and that their activities are precisely the kind thfe § 13 exemption was designed to embrace.
We do not think the issue before us can be disposed of so simply. The Government points out that the concept of “sale” is inherently inapposite to the lending of money at interest, and urges that because respondents cannot properly be said to be engaged in the "sale of goods or services” the exemption cannot as to them come into play even if their activities are recognized as “retail” in the financial industry. Respondents concede that they are not engaged in the sale of “goods.” but insist that their activities do constitute a “sale” of a “service” within the intendment of § 13 (a)(2), characterizing that “service” as credit or the use of money.
This is not a case where perforce we must attempt to resolve a controversy as to the true meaning of equivocal statutory language unaided by any reliable extrinsic guide to legislative intention. On the contrary, the debates and reports in Congress with reference to this section of the statute are detailed and explicit. " To those legislative materials we now turn.
The legislative history of the 1949 amendment to § 13 (a) (2) demonstrates beyond doubt that Congress was acting in implementation of a specific and particu--larized purpose. Before 1949 the Administrator, in interpreting the term “retail or service establishment,” then nowhere defined in the statute, had, in addition to excluding from the coverage of the exemption personal loan companies and other financial institutions, ruled that a business enterprise generally would not qualify as such an establishment unless 75 percent of its receipts were derived from the sale of goods or services “to private persons to satisfy their personal wants,” on the theory that sales for business use were “nonretail.” This administratively announced “business use” test was generally approved by this Court in Roland Electrical Co. v. Walling, 326 U. S. 657.
Congress was dissatisfied with this construction of the statute, and over the objection of the Administrator, who sought to. have his “business use” test legislatively confirmed, passed the 1949 amendment to § 13 (a) (2) to do away with the rule that sales to other than individual consumers could not qualify as retail in deciding whether a particular business enterprise was a “retail or service establishment,” and to substitute a more flexible test, under which selling transactions would qualify as retail if they (1) did not involve “resale,” and (2)' were recognized in the particular industry as retail. We find nothing in the debates or reports which suggests that Congress intended by the amendment to broaden the fields of business enterprise to which the exemption would apply. Rather, it was time and again made plain that the amendment was intended to change the prior law only •by making it possible for business enterprises otherwise eligible under existing concepts to achieve exemption even though more than 25 percent of their sales were to other than private individuals for personal consumption, provided those sales were not for resale and were recognized in the field or industry involved as retail. Thus enterprises in the financial field, none of which had previously been considered to qualify for the exemption regardless of the class of persons with which they . dealt, and regardless of whether they were thought of in the financial industry as engaged in “retail financing,” remained unaffected by the amendment of § 13 (a) (2).
Any residual doubt on this score is dispelled by the explicit and repeated statements of the sponsors of the amendatory legislation and in the House and Senate Reports to the effect that “The amendment does, not exempt banks, insurance companies, building and loan associations, credit companies, newspapers,- telephone companies, gás and electric utility companies, telegraph-companies, etc., because there is no concept of retail selling or servicing in these industries. Where it was intended that such businesses have an exemption one was specifically provided by the law . ...” (Emphasis added.) It is well settled that exemptions from the Fair-Labor Standards Act are to be narrowly construed. A.H. Phillips, Inc., v. Walling, 324 U. S. 490, 493; see also Powell v. United States Cartridge Co., 339 U. S. 497, 517 In the light of the abundant pointed evidence that Congress did not intend that' businesses like those of respondents be exempted from,the overtime’and record-keeping provisions of the statute by § 13 (a) (2), we would not' be justified in straining to bring respondents’ activities within the literal words of the exemption.
Reversed.
Me. Justice Stewaet took no part in the consideration or-decision of this case.
Interpretative Bull. No. 6, 1942. WH Manual 326, ¶¶29-31. That ruling has been carried over under the amended version of § 13 (a) (2). . 29 CFR, 1958 Supp, § 779.10..
The term “service” is nowhere defined in the Fair Labor Standards Act.
See Interpretative Bull. No. 6, 1942 WH Manual 326, ¶¶ 14, 18.
The- Administrator supported the so-called Lesinski bill, which would have adopted the Administrator’s “business use” test in the definition of “retail or service establishment.”
See H. Conf. Rep., 95 Cong. Rec. 14931: “[§ 13 (a)(2)]. . . .’ .clarifies the existing exemption by defining the term 'retail or service establishment’ and stating the conditions under which the exemption shall apply. This clarification is needed in order to 'obviate the sweeping' ruling of the Administrator and. the courts that.no sale of goods or services for business use is retail. See Roland Electrical Co. v. Walling (326, U. S. 657); . . Report of Majority of Senate Conferees, 95 Cong. Rec. 14877: “The ’conference agreement exempts establishments which are traditionally regarded ás retail. . . .” See also the statement of Senator Holland, sponsor of the legislation in the Senate: “The only substantial difference between the Administrator and his recommendation [which would have written the “business use” test into the statute] and the amendment which we propose is that we propose to do away with this artificial distinction between a retail sale on the one hand and ■ a business sale on the other . . . .” 95 Cong. Rec. 12498. For other authoritative expressions of the legislative intent in this regard, see 95 Cong. Rec. 11115-11116, 12492-12493, 12496, 12502, 12506, 12508.
H. R. Conf. Rep., 95 Cong. Rec. 14932. See also Report .of Majority of Senate Conferees, 95 Cong. Rec. 14877; statement of Senator Holland, 95 Cong. Rec. 12505-12506.
Respondents urge that statements of this kind have no application' to them because they are not “credit companies,” in that such term properly is to be restricted to commercial credit companies.. We agree with the observation of the Court of Appeals in Aetna Finance Co. v. Mitchell, supra, at 193, that this contention is ‘.‘quite unconvincing.” There is nothing which indicates that.Congress was using the term “credit companies!’ in any specialized sense, and indeed one of respondents’ own expert witnesses testified that personal loan companies are “credit institutions.” We think it clear that the House ánd Senate Conferees used “credit companies” to mean nothing-more nor less than companies which deal in credit, as respondents concededly do. ..

Question: What is the court whose decision the Supreme Court reviewed?
年. U.S. Court of Customs and Patent Appeals
数. U.S. Court of International Trade
日. U.S. Court of Claims, Court of Federal Claims
的. U.S. Court of Military Appeals, renamed as Court of Appeals for the Armed Forces
月. U.S. Court of Military Review
用. U.S. Court of Veterans Appeals
成. U.S. Customs Court
名. U.S. Court of Appeals, Federal Circuit
时. U.S. Tax Court
件. Temporary Emergency U.S. Court of Appeals
一. U.S. Court for China
请. U.S. Consular Courts
中. U.S. Commerce Court
据. Territorial Supreme Court
码. Territorial Appellate Court
不. Territorial Trial Court
新. Emergency Court of Appeals
文. Supreme Court of the District of Columbia
下. Bankruptcy Court
分. U.S. Court of Appeals, First Circuit
入. U.S. Court of Appeals, Second Circuit
人. U.S. Court of Appeals, Third Circuit
功. U.S. Court of Appeals, Fourth Circuit
上. U.S. Court of Appeals, Fifth Circuit
户. U.S. Court of Appeals, Sixth Circuit
为. U.S. Court of Appeals, Seventh Circuit
间. U.S. Court of Appeals, Eighth Circuit
号. U.S. Court of Appeals, Ninth Circuit
取. U.S. Court of Appeals, Tenth Circuit
回. U.S. Court of Appeals, Eleventh Circuit
在. U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction)
页. Alabama Middle U.S. District Court
字. Alabama Northern U.S. District Court
有. Alabama Southern U.S. District Court
个. Alaska U.S. District Court
作. Arizona U.S. District Court
示. Arkansas Eastern U.S. District Court
出. Arkansas Western U.S. District Court
是. California Central U.S. District Court
失. California Eastern U.S. District Court
表. California Northern U.S. District Court
除. California Southern U.S. District Court
加. Colorado U.S. District Court
败. Connecticut U.S. District Court
生. Delaware U.S. District Court
信. District Of Columbia U.S. District Court
类. Florida Middle U.S. District Court
置. Florida Northern U.S. District Court
理. Florida Southern U.S. District Court
本. Georgia Middle U.S. District Court
息. Georgia Northern U.S. District Court
行. Georgia Southern U.S. District Court
定. Guam U.S. District Court
改. Hawaii U.S. District Court
市. Idaho U.S. District Court
期. Illinois Central U.S. District Court
以. Illinois Northern U.S. District Court
修. Illinois Southern U.S. District Court
元. Indiana Northern U.S. District Court
方. Indiana Southern U.S. District Court
录. Iowa Northern U.S. District Court
区. Iowa Southern U.S. District Court
单. Kansas U.S. District Court
位. Kentucky Eastern U.S. District Court
型. Kentucky Western U.S. District Court
法. Louisiana Eastern U.S. District Court
县. Louisiana Middle U.S. District Court
存. Louisiana Western U.S. District Court
品. Maine U.S. District Court
前. Maryland U.S. District Court
称. Massachusetts U.S. District Court
注. Michigan Eastern U.S. District Court
值. Michigan Western U.S. District Court
输. Minnesota U.S. District Court
建. Mississippi Northern U.S. District Court
能. Mississippi Southern U.S. District Court
大. Missouri Eastern U.S. District Court
例. Missouri Western U.S. District Court
度. Montana U.S. District Court
始. Nebraska U.S. District Court
到. Nevada U.S. District Court
面. New Hampshire U.S. District Court
载. New Jersey U.S. District Court
点. New Mexico U.S. District Court
密. New York Eastern U.S. District Court
动. New York Northern U.S. District Court
果. New York Southern U.S. District Court
图. New York Western U.S. District Court
提. North Carolina Eastern U.S. District Court
发. North Carolina Middle U.S. District Court
式. North Carolina Western U.S. District Court
国. North Dakota U.S. District Court
登. Northern Mariana Islands U.S. District Court
错. Ohio Northern U.S. District Court
者. Ohio Southern U.S. District Court
认. Oklahoma Eastern U.S. District Court
误. Oklahoma Northern U.S. District Court
接. Oklahoma Western U.S. District Court
关. Oregon U.S. District Court
重. Pennsylvania Eastern U.S. District Court
第. Pennsylvania Middle U.S. District Court
地. Pennsylvania Western U.S. District Court
如. Puerto Rico U.S. District Court
设. Rhode Island U.S. District Court
目. South Carolina U.S. District Court
开. South Dakota U.S. District Court
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可. Tennessee Middle U.S. District Court
要. Tennessee Western U.S. District Court
代. Texas Eastern U.S. District Court
小. Texas Northern U.S. District Court
选. Texas Southern U.S. District Court
标. Texas Western U.S. District Court
明. Utah U.S. District Court
编. Vermont U.S. District Court
求. Virgin Islands U.S. District Court
列. Virginia Eastern U.S. District Court
网. Virginia Western U.S. District Court
万. Washington Eastern U.S. District Court
最. Washington Western U.S. District Court
器. West Virginia Northern U.S. District Court
所. West Virginia Southern U.S. District Court
内. Wisconsin Eastern U.S. District Court
体. Wisconsin Western U.S. District Court
通. Wyoming U.S. District Court
务. Louisiana U.S. District Court
此. Washington U.S. District Court
商. West Virginia U.S. District Court
序. Illinois Eastern U.S. District Court
化. South Carolina Eastern U.S. District Court
消. South Carolina Western U.S. District Court
否. Alabama U.S. District Court
保. U.S. District Court for the Canal Zone
使. Georgia U.S. District Court
次. Illinois U.S. District Court
机. Indiana U.S. District Court
对. Iowa U.S. District Court
量. Michigan U.S. District Court
查. Mississippi U.S. District Court
部. Missouri U.S. District Court
性. New Jersey Eastern U.S. District Court (East Jersey U.S. District Court)
和. New Jersey Western U.S. District Court (West Jersey U.S. District Court)
更. New York U.S. District Court
后. North Carolina U.S. District Court
证. Ohio U.S. District Court
题. Pennsylvania U.S. District Court
确. Tennessee U.S. District Court
格. Texas U.S. District Court
了. Virginia U.S. District Court
于. Norfolk U.S. District Court
金. Wisconsin U.S. District Court
公. Kentucky U.S. Distrcrict Court
午. New Jersey U.S. District Court
円. California U.S. District Court
片. Florida U.S. District Court
空. Arkansas U.S. District Court
态. District of Orleans U.S. District Court
管. State Supreme Court
主. State Appellate Court
天. State Trial Court
自. Eastern Circuit (of the United States)
我. Middle Circuit (of the United States)
全. Southern Circuit (of the United States)
今. Alabama U.S. Circuit Court for (all) District(s) of Alabama
来. Arkansas U.S. Circuit Court for (all) District(s) of Arkansas
正. California U.S. Circuit for (all) District(s) of California
说. Connecticut U.S. Circuit for the District of Connecticut
意. Delaware U.S. Circuit for the District of Delaware
送. Florida U.S. Circuit for (all) District(s) of Florida
容. Georgia U.S. Circuit for (all) District(s) of Georgia
已. Illinois U.S. Circuit for (all) District(s) of Illinois
结. Indiana U.S. Circuit for (all) District(s) of Indiana
会. Iowa U.S. Circuit for (all) District(s) of Iowa
段. Kansas U.S. Circuit for the District of Kansas
计. Kentucky U.S. Circuit for (all) District(s) of Kentucky
源. Louisiana U.S. Circuit for (all) District(s) of Louisiana
色. Maine U.S. Circuit for the District of Maine
時. Maryland U.S. Circuit for the District of Maryland
交. Massachusetts U.S. Circuit for the District of Massachusetts
系. Michigan U.S. Circuit for (all) District(s) of Michigan
过. Minnesota U.S. Circuit for the District of Minnesota
电. Mississippi U.S. Circuit for (all) District(s) of Mississippi
询. Missouri U.S. Circuit for (all) District(s) of Missouri
符. Nevada U.S. Circuit for the District of Nevada
未. New Hampshire U.S. Circuit for the District of New Hampshire
程. New Jersey U.S. Circuit for (all) District(s) of New Jersey
常. New York U.S. Circuit for (all) District(s) of New York
条. North Carolina U.S. Circuit for (all) District(s) of North Carolina
当. Ohio U.S. Circuit for (all) District(s) of Ohio
情. Oregon U.S. Circuit for the District of Oregon
口. Pennsylvania U.S. Circuit for (all) District(s) of Pennsylvania
合. Rhode Island U.S. Circuit for the District of Rhode Island
车. South Carolina U.S. Circuit for the District of South Carolina
实. Tennessee U.S. Circuit for (all) District(s) of Tennessee
组. Texas U.S. Circuit for (all) District(s) of Texas
版. Vermont U.S. Circuit for the District of Vermont
周. Virginia U.S. Circuit for (all) District(s) of Virginia
址. West Virginia U.S. Circuit for (all) District(s) of West Virginia
记. Wisconsin U.S. Circuit for (all) District(s) of Wisconsin
二. Wyoming U.S. Circuit for the District of Wyoming
同. Circuit Court of the District of Columbia
业. Nebraska U.S. Circuit for the District of Nebraska
权. Colorado U.S. Circuit for the District of Colorado
其. Washington U.S. Circuit for (all) District(s) of Washington
进. Idaho U.S. Circuit Court for (all) District(s) of Idaho
试. Montana U.S. Circuit Court for (all) District(s) of Montana
验. Utah U.S. Circuit Court for (all) District(s) of Utah
料. South Dakota U.S. Circuit Court for (all) District(s) of South Dakota
传. North Dakota U.S. Circuit Court for (all) District(s) of North Dakota
述. Oklahoma U.S. Circuit Court for (all) District(s) of Oklahoma
集. Court of Private Land Claims
Answer:

Answer: 户