As the court of last resort, the Supreme Court may be thought by some to be the "court of ultimate conjecture and final error." But in tax--as in most other-questions, it is Congress which is supreme. It can correct the Supreme Court's errors or perpetuate them. And just as surely, Congress can see that the Supreme Court does not have the last word even when that word was a correct answer to a legislative question. In October of 1949, Congress exercised its prerogative of overruling the Supreme Court by adding a legislative sequel to the Church and Spiegel cases, which had been decided nine months earlier. A bizarre story of two decades of legislative-judicial rivalry was thus brought to a close.
The export option will allow you to export the current search results of the entered query to a file. Different
formats are available for download. To export the items, click on the button corresponding with the preferred download format.
By default, clicking on the export buttons will result in a download of the allowed maximum amount of items.
To select a subset of the search results, click "Selective Export" button and make a selection of the items you want to export.
The amount of items that can be exported at once is similarly restricted as the full export.
After making a selection, click one of the export format buttons. The amount of items that will be exported is indicated in the bubble next to export format.