The United States Reports are the official record of the Supreme Court of the United States. They include rulings, orders, case tables, in alphabetical order both by the name of the petitioner and by the name of the respondent, and other proceedings. United States Reports, once printed and bound, are the final version of court opinions and cannot be changed. Opinions of the court in each case are prepended with a headnote prepared by the Reporter of Decisions, and any concurring or dissenting opinions are published sequentially. The Court's Publication Office oversees the binding and publication of the volumes of United States Reports, although the actual printing, binding, and publication are performed by private firms under contract with the United States Government Publishing Office.
Arrowsmith v. Commissioner, 344 U.S. 6 (1952), is a United States Supreme Court case regarding taxation. The case involves taxpayers who liquidated a corporation in 1937. The taxpayers (properly) reported the income from the liquidation as long-term capital gains, thus obtaining a preferential tax rate. Subsequent to the liquidation in 1944, the taxpayers were required to pay a judgment arising from the affairs of the liquidated corporation. The taxpayers classified this payment as an ordinary business loss, which would allow them to take a greater deduction for the loss than would be permitted for a capital loss.
F. W. Woolworth Co. v. Contemporary Arts, Inc. nicknamed The Cocker Spaniel Case, 344 U.S. 228 (1952), is a United States Supreme Court case regarding copyright infringement. The Copyright Act of 1909 allows recovery of either the profits of the infringing company or of the damages suffered by the copyright holder as the legal remedies. When the actual damages cannot be determined, statutory damages can be levied instead. At issue, is whether the trial judge can impose statutory damages when the actual profits of the infringer are known.
Brown v. Van Braam, 3 U.S. 344 (1797), was a United States Supreme Court case holding that: "Under the practice of the courts of Rhode Island, as adopted by the judiciary act, the entry of a default, after a plea of the general issue, no similar being on the record, does not operate a discontinuance, and a judgment on the default is valid. Under the same practice the court may assess the damages in an action of assumpsit on a foreign bill payable in pounds sterling. Interest on affirmance is to be calculated on the aggregate sum of principal and interest in the judgment below, to the time of affirmance, but no further.."
Michigan v. Bryant, 562 U.S. 344 (2011), was a United States Supreme Court case in which the Court further developed the "primary purpose" test to determine whether statements are "testimonial" for Confrontation Clause purposes. In Bryant, the Court expanded upon the test first articulated in Davis v. Washington, "addressing for the first time circumstances in which the 'ongoing emergency' discussed in Davis extended to a potential threat to the respond police and the public at large."