CHEW HING LUNG v. WISE, COLLECTOR (1900)

CHEW HING LUNG v. WISE, COLLECTOR
	Term: 1899
Important Dates
	Argued: December 11, 1899
	Decided: January 22, 1900
Outcome
	Reversed and remanded
Vote
	9-0
Majority
	David Josiah Brewer • Henry Billings Brown • Melville Weston Fuller • Horace Gray • John Marshall Harlan • Joseph McKenna • Rufus Wheeler Peckham • George Shiras • Edward Douglass White

CHEW HING LUNG v. WISE, COLLECTOR is a case that was decided by the Supreme Court of the United States on January 22, 1900. The case was argued before the court on December 11, 1899.

In a 9-0 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 California U.S. Circuit for (all) District(s) of California.

For a full list of cases decided in the 1890s, click here. For a full list of cases decided by the Fuller Court, click here.

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About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Shipper, including importer and exporter
Petitioner state: Unknown
Respondent type: Governmental official, or an official of an agency established under an interstate compact
Respondent state: United States
Citation: 176 U.S. 156
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Melville Weston Fuller
Who wrote the majority opinion: Rufus Wheeler Peckham

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 liberal.