fubarobfusco comments on Open Thread April 25 - May 1, 2016 - Less Wrong Discussion
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The 1916 case United States v. Forty Barrels and Twenty Kegs of Coca-Cola did not recognize Coca-Cola as containing an incipient intelligence, nor did 2013's United States v. One Tyrannosaurus Bataar Skeleton contemplate dinosaur necromancy.
Titles like this just represent the legal fiction for in rem cases, in which a case is brought against a piece of property — originally e.g. unclaimed property or contraband.
https://en.wikipedia.org/wiki/In_rem_jurisdiction