ALPHA PORTLAND CEMENT COMPANY v. COMMONWEALTH OF MASSACHUSETTS (1925) - Ballotpedia

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ALPHA PORTLAND CEMENT COMPANY v. COMMONWEALTH OF MASSACHUSETTS

Term: 1924
Important Dates
Argued: October 23, 1924
Decided: May 4, 1925
Outcome
Reversed
Vote
8-1
Majority
Pierce Butler • Oliver Wendell Holmes • James Clark McReynolds • Edward Terry Sanford • Harlan Fiske Stone • George Sutherland • William Howard Taft • Willis Van Devanter
Dissenting
Louis Dembitz Brandeis

ALPHA PORTLAND CEMENT COMPANY v. COMMONWEALTH OF MASSACHUSETTS is a case that was decided by the Supreme Court of the United States on May 4, 1925. The case was argued before the court on October 23, 1924.

In an 8-1 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the Massachusetts State Supreme Court.

For a full list of cases decided in the 1920s, click here. For a full list of cases decided by the Taft Court, click here.

About the case

Subject matter: Economic Activity - state or local government tax
Petitioner: State or local governmental taxpayer, or executor of the estate of
Petitioner state: Massachusetts
Respondent type: State
Respondent state: Massachusetts
Citation: 268 U.S. 203
How the court took jurisdiction: Writ of error
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: William Howard Taft
Who wrote the majority opinion: James Clark McReynolds

These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as conservative.

See also

External links

The Supreme Court Database

Footnotes

↑ Harold J. Spaeth, Lee Epstein, et al., "2023 Supreme Court Database, Version 2023 Release 1 and SCDB Legacy 07," accessed March 21, 2024

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