Jarecki v. G.D. Searle & Co.

Jarecki v. G.D. Searle & Co., 367 U.S. 303 (1961), was a U.S. Supreme Court case.^[1]

Jarecki v. G.D. Searle & Co.
Supreme Court of the United States
Argued March 21, 1961 Decided June 12, 1961
Full case name	Jarecki, former Collector of Internal Revenue, et al. v. G.D. Searle & Co.
Citations	367 U.S. 303 (more) 81 S. Ct. 1579; 6 L. Ed. 2d 859; 1961 U.S. LEXIS 2149
Holding
Income resulting from the manufacture and sale of certain patented drugs, cameras, camera equipment and stereo products resulting from inventions is not included within the statutory definition of "abnormal income," in 456 (a), so as to qualify for Korean War excess profits tax relief under the Excess Profits Tax Act of 1950.
Court membership
Chief Justice Earl Warren Associate Justices Hugo Black · Felix Frankfurter William O. Douglas · Tom C. Clark John M. Harlan II · William J. Brennan Jr. Charles E. Whittaker · Potter Stewart
Case opinion
Majority	Warren

Jarecki is an example of the maxim noscitur a sociis—a word is known by the company it keeps. The Court noted that noscitur a sociis is not an inescapable rule. It further noted that the maxim is often wisely applied where a word is capable of many meanings. The reason that it is applied in the case of many meanings is that it avoids giving unintended breadth to Acts of Congress.

See also

• List of United States Supreme Court cases, volume 367

External links

• Works related to Jarecki v. G.D. Searle & Co. at Wikisource
• ^ Text of Jarecki v. G.D. Searle & Co., 367 U.S. 303 (1961) is available from: CourtListener Findlaw Google Scholar Justia Library of Congress Oyez (oral argument audio)