CHAFFEE & CO. v. UNITED STATES (1874)

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Seal of the Supreme Court of the United States
CHAFFEE & CO. v. UNITED STATES
Term: 1873
Important Dates
Argued: January 15, 1874
Decided: March 3, 1874
Outcome
Reversed and remanded
Vote
8-0
Majority
Joseph BradleyNathan CliffordDavid DavisStephen Johnson FieldWard HuntSamuel Freeman MillerWilliam StrongNoah Haynes Swayne

CHAFFEE & CO. v. UNITED STATES is a case that was decided by the Supreme Court of the United States on March 3, 1874. The case was argued before the court on January 15, 1874.

In an 8-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. The case originated from the Ohio U.S. Circuit for (all) District(s) of Ohio.

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

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About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: Defendant
  • Petitioner state: Unknown
  • Respondent type: United States
  • Respondent state: Unknown
  • Citation: 85 U.S. 516
  • 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: Salmon Portland Chase
  • 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

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Footnotes