20The verdict
Sources
Every page opened
- 178 pages opened, each with its publisher and the date it was read.
- Most case passages are quoted from the United States Reports as govinfo scans them, the rest from Justia; the method says which and why.
- Every quotation matched to its page, character for character.
- Two period dictionaries were not opened. No grade rests on them.
Every source we used, with a link to it.
What the grades meannine grades, from the firmest to the weakest
- statedThe source says it in its own words, and the study quotes them.
- it followsLogic alone gets there from what is stated, and a computer solver checks the step.
- strong supportThe evidence for it far outweighs the evidence against it.
- moderate supportMore of the evidence points for it than against it, but real evidence points the other way.
- one readingThe words allow it but do not require it; another reading fits them as well.
- left openThe evidence does not settle it either way.
- weak supportSome evidence points for it, but more points against it.
- not shownIt is claimed, but the record does not establish it.
- ruled outThe words or the logic exclude it.
A chain is only as good as its weakest link: a conclusion never gets a better grade than the weakest step it needs.
Read in full4,290 words · the study as written
Every page the study opened is listed here with its publisher and the date it was retrieved, 178 in all. A transcription is named as one. An opinion of the Supreme Court read on both the United States Reports and Justia is listed at both; which page each passage follows is set out in the method (§ 11). Gavin’s three texts and his rulings are quoted whole in the texts section.
Pages opened
- The Constitution of the United States: A Transcription, National Archives; retrieved 2026-10-18.
- 26 U.S. Code § 1001 - Determination of amount of and recognition of gain or loss, Legal Information Institute, Cornell Law School; retrieved 2026-10-18.
- Consumer Price Index News Release - 2026 M04 Results (USDL-26-0721), Bureau of Labor Statistics; retrieved 2026-10-18.
- Norman v. Baltimore & Ohio Railroad Co., 294 U.S. 240 (1935), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- The Bill of Rights: A Transcription, National Archives; retrieved 2026-10-18.
- The Constitution: Amendments 11-27, National Archives; retrieved 2026-10-18.
- 26 U.S. Code § 61 - Gross income defined, Legal Information Institute, Cornell Law School; retrieved 2026-10-18.
- 26 U.S. Code § 1012 - Basis of property—cost, Legal Information Institute, Cornell Law School; retrieved 2026-10-18.
- 26 U.S. Code § 1011 - Adjusted basis for determining gain or loss, Legal Information Institute, Cornell Law School; retrieved 2026-10-18.
- 26 U.S. Code § 1 - Tax imposed, Legal Information Institute, Cornell Law School; retrieved 2026-10-18.
- 12 U.S. Code § 225a - Maintenance of long run growth of monetary and credit aggregates, Legal Information Institute, Cornell Law School; retrieved 2026-10-18.
- 31 U.S. Code § 5103 - Legal tender, Legal Information Institute, Cornell Law School; retrieved 2026-10-18.
- 12 U.S. Code § 411 - Issuance to reserve banks; nature of obligation; redemption, Legal Information Institute, Cornell Law School; retrieved 2026-10-18.
- 31 U.S. Code § 5101 - Decimal system, Legal Information Institute, Cornell Law School; retrieved 2026-10-18.
- 31 U.S. Code § 5117 - Transferring gold and gold certificates, Legal Information Institute, Cornell Law School; retrieved 2026-10-18.
- Hepburn v. Griswold, 75 U.S. 603 (1869), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Legal Tender Cases [Juilliard v. Greenman], 110 U.S. 421 (1884), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Perry v. United States, 294 U.S. 330 (1935), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Twin City Bank v. Nebeker, 167 U.S. 196 (1897), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- United States v. Munoz-Flores, 495 U.S. 385 (1990), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Eisner v. Macomber, 252 U.S. 189 (1920), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Legal Tender Cases, 79 U.S. 457 (1870), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Stratton’s Independence, Ltd. v. Howbert, 231 U.S. 399 (1913), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Doyle v. Mitchell Bros. Co., 247 U.S. 179 (1918), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Merchants’ Loan & Trust Co. v. Smietanka, 255 U.S. 509 (1921), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Brushaber v. Union Pacific R. Co., 240 U.S. 1 (1916), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Stanton v. Baltic Mining Co., 240 U.S. 103 (1916), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Flint v. Stone Tracy Co., 220 U.S. 107 (1911), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Rainey v. United States, 232 U.S. 310 (1914), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Millard v. Roberts, 202 U.S. 429 (1906), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Veazie Bank v. Fenno, 75 U.S. 533 (1869), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Craig v. Missouri, 29 U.S. 410 (1830), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- McCulloch v. Maryland, 17 U.S. 316 (1819), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Avalon Project - Madison Debates - August 16, Lillian Goldman Law Library, Yale Law School (Avalon Project); retrieved 2026-10-18.
- Avalon Project - Articles of Confederation : March 1, 1781, Lillian Goldman Law Library, Yale Law School (Avalon Project); retrieved 2026-10-18.
- The Avalon Project : Federalist No 44, Lillian Goldman Law Library, Yale Law School (Avalon Project); retrieved 2026-10-18.
- The Avalon Project : Federalist No 58, Lillian Goldman Law Library, Yale Law School (Avalon Project); retrieved 2026-10-18.
- Moore v. United States, 602 U.S. ___ (2024), No. 22-800, Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Federal Communications Commission v. Consumers’ Research, 606 U.S. ___ (2025), No. 24-354, Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Trump v. Cook, 609 U.S. ___ (2026), No. 25A312, Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Legal Authority of the Department of the Treasury to Issue Regulations Indexing Capital Gains for Inflation (Sept. 1, 1992), Office of Legal Counsel, U.S. Department of Justice (copy hosted at biotech.law.lsu.edu); retrieved 2026-10-18.
- Avalon Project - Madison Debates - August 8, Lillian Goldman Law Library, Yale Law School (Avalon Project); retrieved 2026-10-18.
- Avalon Project - Madison Debates - September 8, Lillian Goldman Law Library, Yale Law School (Avalon Project); retrieved 2026-10-18.
- The Avalon Project : Federalist No 30 (Concerning the General Power of Taxation), Lillian Goldman Law Library, Yale Law School (Avalon Project); retrieved 2026-10-18.
- The Avalon Project : Federalist No 42, Lillian Goldman Law Library, Yale Law School (Avalon Project); retrieved 2026-10-18.
- Proclamation 2072—Fixing the Weight of the Gold Dollar, January 31, 1934, The American Presidency Project, University of California, Santa Barbara; retrieved 2026-10-18.
- Statutes at Large, pp. 1730-1731: Proclamation No. 2072 (January 31, 1934), U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Statutes at Large, vol. 31, p. 45: Act of March 14, 1900, ch. 41 (the Gold Standard Act), U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Statutes at Large (73d Congress, 1st Session), pp. 31-54: Act of May 12, 1933, ch. 25 (H.R. 3835, Public No. 10), title III, § 43, U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Statutes at Large (73d Congress, 2d Session), pp. 338-344: Act of January 30, 1934, ch. 6 (the Gold Reserve Act of 1934), U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Statutes at Large, vol. 1 (2d Congress, 1st Session), ch. 16: An Act establishing a Mint, and regulating the Coins of the United States (approved April 2, 1792), U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Trump v. Slaughter, 609 U.S. ___ (2026), No. 25-332, Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Hellermann v. Commissioner, 77 T.C. 1361 (1981), Leagle; retrieved 2026-10-18.
- income — Law Dictionary | OpenJurist (the entry labeled Black’s (1910)), OpenJurist; retrieved 2026-10-18.
- Income — Bouvier (1914) Law Dictionary | OpenJurist, OpenJurist; retrieved 2026-10-18.
- Webster’s 1913 Dictionary: income, Tim Cieplowski (text from the GNU Collaborative International Dictionary of English, derived from Webster’s Revised Unabridged Dictionary, 1913); retrieved 2026-10-18.
- Webster’s 1828 Dictionary: income, 1828dictionary.com; retrieved 2026-10-18.
- Webster’s 1828 Dictionary: gain, 1828dictionary.com; retrieved 2026-10-18.
- Trump v. Wilcox, No. 24A966, order of May 22, 2025 (605 U.S. ___ (2025)), Supreme Court of the United States; retrieved 2026-10-18.
- Statutes at Large, p. 184: joint resolution proposing the Sixteenth Amendment (1909), U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Statutes at Large, vol. 38, p. 251: Act of December 23, 1913, ch. 6 (the Federal Reserve Act), U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Kenneth L. Nordtvedt - Page 9 (Nordtvedt v. Commissioner, 116 T.C. 165 (2001)), law.onecle.com; retrieved 2026-10-18.
- Weiss v. Wiener, 279 U.S. 333 (1929), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Stelly v. Commissioner, 804 F.2d 868 (5th Cir. 1986), No. 86-2156, OpenJurist; retrieved 2026-10-18.
- Birkenstock v. Commissioner, 646 F.2d 1185 (7th Cir. 1981), No. 80-1099, OpenJurist; retrieved 2026-10-18.
- Goodrich v. Edwards, 255 U.S. 527 (1921), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- Walsh v. Brewster, 255 U.S. 536 (1921), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- National Federation of Independent Business v. Sebelius, 567 U.S. 519 (2012), Justia U.S. Supreme Court Center; retrieved 2026-10-18.
- J.W. Hampton, Jr. & Co. v. United States, 276 U.S. 394 (1928), Justia US Supreme Court Center; retrieved 2026-10-18.
- United States v. Kirby Lumber Co., 284 U.S. 1 (1931), Justia US Supreme Court Center; retrieved 2026-10-18.
- Taft v. Bowers, 278 U.S. 470 (1929), Justia US Supreme Court Center; retrieved 2026-10-18.
- Nortz v. United States, 294 U.S. 317 (1935), Justia US Supreme Court Center; retrieved 2026-10-18.
- Humphrey’s Executor v. United States, 295 U.S. 602 (1935), Justia US Supreme Court Center; retrieved 2026-10-18.
- Ling Su Fan v. United States, 218 U.S. 302 (1910), Justia US Supreme Court Center; retrieved 2026-10-18.
- Bronson v. Rodes, 74 U.S. 229, Justia US Supreme Court Center; retrieved 2026-10-18.
- Pollock v. Farmers’ Loan & Trust Co., 158 U.S. 601 (1895) (on rehearing), Justia US Supreme Court Center; retrieved 2026-10-18.
- Seila Law LLC v. Consumer Financial Protection Bureau, No. 19-7 (2020), Justia US Supreme Court Center; retrieved 2026-10-18.
- 12 U.S. Code § 263 (Federal Open Market Committee), Legal Information Institute, Cornell Law School (U.S. Code); retrieved 2026-10-18.
- 31 U.S. Code § 3101 (Public debt limit), Legal Information Institute, Cornell Law School (U.S. Code); retrieved 2026-10-18.
- Statutes at Large, vol. 38, p. 114: Act of October 3, 1913, ch. 16, U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Statutes at Large, vol. 48, pp. 112-113: Joint Resolution of June 5, 1933 (H.J. Res. 192), U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Statutes at Large, vol. 4, pp. 699-700: Act of June 28, 1834, ch. 95 (gold coins), U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Statutes at Large, vol. 12, p. 345: Act of February 25, 1862, ch. 33 (United States notes), U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Statutes at Large, vol. 91, pp. 1387-1391: Public Law 95-188 (November 16, 1977), U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Statutes at Large, vol. 86, pp. 116-117: Public Law 92-268 (Par Value Modification Act), U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Statutes at Large, vol. 87, pp. 352-353: Public Law 93-110 (September 21, 1973), U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- United States Reports, vol. 247, pp. 339-346: Lynch v. Hornby (1918) (scanned official report), U.S. Government Publishing Office (govinfo), United States Reports collection; retrieved 2026-10-18.
- Gajewski v. Commissioner, 67 T.C. 181 (1976), OpenJurist; retrieved 2026-10-18.
- Sibla v. Commissioner, 68 T.C. 422 (1977), OpenJurist; retrieved 2026-10-18.
- Alexander Hamilton, Final Version of the Report on the Establishment of a Mint, [28 January 1791], Founders Online, National Archives; retrieved 2026-10-18.
- Statement by the President Upon Signing Bill Revising the Internal Revenue Code (August 16, 1954), The American Presidency Project, University of California, Santa Barbara; retrieved 2026-10-18.
- Monthly Catalog of United States Government Publications, entry for Public Law 591, 83d Congress (1954), University of North Texas Libraries, digitized Monthly Catalog (U.S. Government Printing Office); retrieved 2026-10-18.
- Monthly Catalog of United States Government Publications, entry for the Joint Committee staff Summary of new provisions of the Internal Revenue Code of 1954 (1955), University of North Texas Libraries, digitized Monthly Catalog (U.S. Government Printing Office); retrieved 2026-10-18.
- Joint Committee on Taxation, General Explanation of the Tax Reform Act of 1986 (JCS-10-87, May 15, 1987), Joint Committee on Taxation; retrieved 2026-10-18.
- Statutes at Large, vol. 90, pp. 2660-2661: Public Law 94-564 (October 19, 1976), U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Statutes at Large, vol. 95, pp. 172-206 (as read): Public Law 97-34 (Economic Recovery Tax Act of 1981), U.S. Government Publishing Office (govinfo), scanned Statutes at Large; retrieved 2026-10-18.
- Congressional Budget Office, Monthly Budget Review: September 2026 (October 8, 2026), Congressional Budget Office; retrieved 2026-10-18.
- Final Monthly Treasury Statement of Receipts and Outlays of the United States Government for Fiscal Year 2026 Through September 30, 2026 (a copy), U.S. Department of the Treasury, Bureau of the Fiscal Service; the copy read is hosted by interest.co.nz; retrieved 2026-10-18.
- Webster’s American Dictionary of the English Language (1828): REGULATE (transcription), 1828dictionary.com; retrieved 2026-10-18.
- Webster’s American Dictionary of the English Language (1828): VALUE (transcription), 1828dictionary.com; retrieved 2026-10-18.
- Webster’s American Dictionary of the English Language (1828): TAX (transcription), 1828dictionary.com; retrieved 2026-10-18.
- Webster’s American Dictionary of the English Language (1828): REVENUE (transcription), 1828dictionary.com; retrieved 2026-10-18.
- United States v. Marigold, 50 U.S. (9 How.) 560 (1850), Justia US Supreme Court Center; retrieved 2026-10-18.
- Springer v. United States, 102 U.S. 586, Justia US Supreme Court Center; retrieved 2026-10-18.
- Hylton v. United States, 3 U.S. (3 Dall.) 171 (1796), Justia US Supreme Court Center; retrieved 2026-10-18.
- Burnet v. Sanford & Brooks Co., 282 U.S. 359 (1931), Justia US Supreme Court Center; retrieved 2026-10-18.
- Kenneth L. Nordtvedt - Page 10 (Nordtvedt v. Commissioner, 116 T.C. 165 (2001)), law.onecle.com; retrieved 2026-10-18.
- Marbury v. Madison, 5 U.S. (1 Cranch) 137 (1803), Justia US Supreme Court Center; retrieved 2026-10-19.
- 2025 Statement on Longer-Run Goals and Monetary Policy Strategy, Board of Governors of the Federal Reserve System; retrieved 2026-10-19.
- Nordtvedt v. Commissioner, 116 T.C. 165 (2001), Leagle; retrieved 2026-10-19.
- 26 U.S. Code § 1016 - Adjustments to basis, Legal Information Institute, Cornell Law School; retrieved 2026-10-19.
- Springer v. United States, 102 U.S. 586, Legal Information Institute, Cornell Law School; retrieved 2026-10-19.
- 31 C.F.R. § 356.5, What types of securities does the Treasury auction?, Legal Information Institute, Cornell Law School; retrieved 2026-10-19.
- 20 C.F.R. § 404.270, Cost-of-living increases, Legal Information Institute, Cornell Law School; retrieved 2026-10-19.
- 20 C.F.R. § 404.270, Cost-of-living increases (Social Security Administration’s copy), Social Security Administration; retrieved 2026-10-19.
Data pages
- U.S. Treasury, Fiscal Data, Debt to the Penny (API, records May 1 to June 1, 2026) (F1).
- Congressional Budget Office, The Budget and Economic Outlook: 2026 to 2036 (Feb. 11, 2026) (F2).
- U.S. Treasury, Fiscal Data API, Monthly Treasury Statement Table 1, record date 2026-05-31 (F3).
- Federal Reserve, H.6 Money Stock Measures, release of May 26, 2026 (Table 1, seasonally adjusted M2, billions) (F6).
- H.6 release of September 22, 2026 (F6).
- BLS, Historical Consumer Price Index for All Urban Consumers (CPI-U): U.S. city average, all items (D1).
- Federal Reserve, H.4.1 Factors Affecting Reserve Balances, May 28, 2026, Table 1 (D3).
- Federal Reserve, H.4.1 Factors Affecting Reserve Balances, Oct. 1, 2026, Table 1 (D5).
- Implementation Note issued December 10, 2025, Board of Governors of the Federal Reserve System; retrieved 2026-10-19.
- The Implementation of Reserve Management Purchases to Maintain Ample Reserves (Perli, LeSueur and Molloy, March 31, 2026), Federal Reserve Bank of New York, The Teller Window; retrieved 2026-10-19.
- Federal Reserve Balance Sheet Developments, May 2026 (data as of March 25, 2026), Board of Governors of the Federal Reserve System; retrieved 2026-10-19.
- Perspectives on the Ownership of Capital Assets and the Realization of Capital Gains (May 1997), Congressional Budget Office; retrieved 2026-10-19.
- Indexing Capital Gains Taxes for Inflation, R45229 (July 24, 2018), Congressional Research Service (text as kept by EveryCRSReport); retrieved 2026-10-19.
- Indexing Capital Gains Taxes for Inflation: Marginal Effective Tax Rates and Revenue Estimates, IF13231 (May 20, 2026), Congressional Research Service (text as kept by EveryCRSReport); retrieved 2026-10-19.
- Inflation and the Excess Taxation of Capital Gains on Corporate Stock, NBER Working Paper 234 (February 1978), by Martin Feldstein and Joel Slemrod, National Bureau of Economic Research; retrieved 2026-10-19.
- Beardsley Ruml, “Taxes for Revenue Are Obsolete”, American Affairs, January 1946 (as reprinted by Naked Capitalism), Naked Capitalism (a reprint); retrieved 2026-10-19.
- 26 U.S. Code § 1411 - Imposition of tax, Legal Information Institute, Cornell Law School; retrieved 2026-10-19.
- 26 U.S. Code § 86 - Social security and tier 1 railroad retirement benefits, Legal Information Institute, Cornell Law School; retrieved 2026-10-19.
- United States Reports, vol. 240, pp. 1-26: Brushaber v. Union Pacific R. Co. (1916) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- Sy Foster, Ten Letters from an International Banker to His Son (Carson City, Nevada: Sydney H. Foster Foundation, 1965), the copy Gavin supplied (Ten_Letters.pdf, 85 pages); read 2026-10-19.
- Edmund D. Taylor, (not the) ‘father of the greenback’ (posted March 22, 2024), SangamonLink, Sangamon County Historical Society; retrieved 2026-10-19.
- Adam Smith, An Inquiry into the Nature and Causes of the Wealth of Nations (1776), Book V, Chapter II, ed. Edwin Cannan (London: Methuen, 1904), Library of Economics and Liberty (Liberty Fund); retrieved 2026-10-19.
- Adam Smith, An Inquiry into the Nature and Causes of the Wealth of Nations (1776), Book V, Chapter III, Of Public Debts, ed. Edwin Cannan (London: Methuen, 1904), Library of Economics and Liberty (Liberty Fund); retrieved 2026-10-19.
- John Maynard Keynes, The Economic Consequences of the Peace (1919), Chapter VI, Europe after the Treaty (New York: Harcourt, Brace and Howe, 1920), Library of Economics and Liberty (Liberty Fund); retrieved 2026-10-19.
- John Maynard Keynes, A Tract on Monetary Reform (London: Macmillan, 1923), Project Gutenberg (eBook 65278); retrieved 2026-10-19.
- Robert Murray Haig, “The Concept of Income—Economic and Legal Aspects”, in The Federal Income Tax, ed. Robert Murray Haig (New York: Columbia University Press, 1921), Internet Archive (a scanned copy); retrieved 2026-10-19.
- F. A. Hayek, Denationalisation of Money: The Argument Refined, ch. IV, The Persistent Abuse of the Government Prerogative (a Hobart Paper, third edition, 1990; first published as Hobart Paper 70, Institute of Economic Affairs, 1976), Mises Institute (an online reproduction); retrieved 2026-10-19.
- United States Reports, vol. 3, p. 171: Hylton v. United States (1796) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 5, p. 137: Marbury v. Madison (1803) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 29, p. 410: Craig v. Missouri (1830) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 50, p. 560: United States v. Marigold (1850) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 74, p. 229: Bronson v. Rodes (1869) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 75, p. 603: Hepburn v. Griswold (1869) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 75, p. 533: Veazie Bank v. Fenno (1869) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 102, p. 586: Springer v. United States (1881) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 110, p. 421: Legal Tender Cases [Juilliard v. Greenman] (1884) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 158, p. 601: Pollock v. Farmers’ Loan & Trust Co. (1895) (on rehearing) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 167, p. 196: Twin City Bank v. Nebeker (1897) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 202, p. 429: Millard v. Roberts (1906) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 218, p. 302: Ling Su Fan v. United States (1910) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 220, p. 107: Flint v. Stone Tracy Co. (1911) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 231, p. 399: Stratton’s Independence, Ltd. v. Howbert (1913) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 232, p. 310: Rainey v. United States (1914) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 240, p. 103: Stanton v. Baltic Mining Co. (1916) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 247, p. 179: Doyle v. Mitchell Bros. Co. (1918) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 252, p. 189: Eisner v. Macomber (1920) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 255, p. 509: Merchants’ Loan & Trust Co. v. Smietanka (1921) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 255, p. 527: Goodrich v. Edwards (1921) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 255, p. 536: Walsh v. Brewster (1921) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 271, p. 170: Bowers v. Kerbaugh-Empire Co. (1926) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 276, p. 394: J.W. Hampton, Jr. & Co. v. United States (1928) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 278, p. 470: Taft v. Bowers (1929) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 279, p. 333: Weiss v. Wiener (1929) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 282, p. 359: Burnet v. Sanford & Brooks Co. (1931) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 284, p. 1: United States v. Kirby Lumber Co. (1931) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 294, p. 317: Nortz v. United States (1935) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 294, p. 330: Perry v. United States (1935) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 294, p. 240: Norman v. Baltimore & Ohio Railroad Co. (1935) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 295, p. 602: Humphrey’s Executor v. United States (1935) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 348, p. 426: Commissioner v. Glenshaw Glass Co. (1955) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
- United States Reports, vol. 495, p. 385: United States v. Munoz-Flores (1990) (official page images), U.S. Government Publishing Office (govinfo), United States Reports; retrieved 2026-10-19.
Not opened
Two dictionaries of the period are not opened: Johnson’s Dictionary of the English Language (1755) and Webster’s New International Dictionary (1909). Section II of the Revenue Act of 1913 is read as Lynch v. Hornby (1918) quotes it, with the Court’s omissions. No grade in the study rests on a source that is not opened.