BAILEY, COLLECTOR, v. CLARK et al. (1875) - Ballotpedia

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BAILEY, COLLECTOR, v. CLARK et al.

Term: 1874
Important Dates
Argued: March 30, 1875
Decided: April 12, 1875
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Joseph Bradley • Nathan Clifford • David Davis • Stephen Johnson Field • Ward Hunt • Samuel Freeman Miller • William Strong • Noah Haynes Swayne • Morrison Waite

BAILEY, COLLECTOR, v. CLARK et al. is a case that was decided by the Supreme Court of the United States on April 12, 1875. The case was argued before the court on March 30, 1875.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the New York U.S. Circuit for (all) District(s) of New York.

For a full list of cases decided in the 1870s, click here. For a full list of cases decided by the Waite Court, click here.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Bank, savings and loan, credit union, investment company
Respondent state: Unknown
Citation: 88 U.S. 284
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: Morrison Waite
Who wrote the majority opinion: Stephen Johnson Field

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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