EDWARDS, COLLECTOR, v. CHILE COPPER COMPANY (1926) - Ballotpedia

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EDWARDS, COLLECTOR, v. CHILE COPPER COMPANY

Term: 1925
Important Dates
Argued: March 10, 1926
Decided: March 22, 1926
Outcome
Reversed
Vote
8-0
Majority
Louis Dembitz Brandeis • Pierce Butler • Oliver Wendell Holmes • James Clark McReynolds • Edward Terry Sanford • Harlan Fiske Stone • William Howard Taft • Willis Van Devanter

EDWARDS, COLLECTOR, v. CHILE COPPER COMPANY is a case that was decided by the Supreme Court of the United States on March 22, 1926. The case was argued before the court on March 10, 1926.

In an 8-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the New York Southern U.S. District 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: 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: Creditor, including institution appearing as such; e.g., a finance company
Respondent state: Unknown
Citation: 270 U.S. 452
How the court took jurisdiction: Cert
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: Oliver Wendell Holmes

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.

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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