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BURGESS v. SALMON (1878)

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Seal of the Supreme Court of the United States
BURGESS v. SALMON
Term: 1878
Important Dates
Argued: December 10, 1878
Decided: December 23, 1878
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Joseph Bradley • Nathan Clifford • Stephen Johnson Field • John Marshall Harlan • Ward Hunt • Samuel Freeman Miller • William Strong • Noah Haynes Swayne • Morrison Waite

BURGESS v. SALMON is a case that was decided by the Supreme Court of the United States on December 23, 1878. The case was argued before the court on December 10, 1878.

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

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.

[1]

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: Drug manufacturer
  • Respondent state: Unknown
  • Citation: 97 U.S. 381
  • 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: Ward Hunt

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

Footnotes

  1. ↑ 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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