Jarecki v. G.D. Searle & Co.

Infobox SCOTUS case
Litigants = Jarecki v. G.D. Searle & Co.
ArgueDate = March 21
ArgueYear = 1961
DecideDate = June 12
DecideYear = 1961
FullName = Jarecki, former Collector of Internal Revenue, et al.
v.
G.D. Searle & Co.
USVol = 367
USPage = 303
Citation =
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Subsequent =
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.
SCOTUS = 1958-1962
Majority = Warren
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"Jarecki v. G.D. Searle & Co.", 367 U.S. 303 (1961)ref|citation, was a U.S. Supreme Court case.

"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.

ee also

* List of United States Supreme Court cases, volume 367

External links

* [http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=CASE&court=US&vol=367&page=303 367 U.S. 303] Full text of the opinion courtesy of Findlaw.com.