ELIOT v. FREEMAN (1911)

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Seal of the Supreme Court of the United States
ELIOT v. FREEMAN
Term: 1910
Important Dates
Argued: January 19, 1911
Decided: March 13, 1911
Outcome
Reversed
Vote
9-0
Majority
William Rufus Day • John Marshall Harlan • Oliver Wendell Holmes • Charles Evans Hughes • Joseph Rucker Lamar • Horace Harmon Lurton • Joseph McKenna • Willis Van Devanter • Edward Douglass White

ELIOT v. FREEMAN is a case that was decided by the Supreme Court of the United States on March 13, 1911. The case was argued before the court on January 19, 1911.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the Massachusetts U.S. Circuit for the District of Massachusetts.

For a full list of cases decided in the 1910s, click here. For a full list of cases decided by the White Court, click here.

[1]

About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: Agent, fiduciary, trustee, or executor
  • Petitioner state: Unknown
  • Respondent type: Governmental official, or an official of an agency established under an interstate compact
  • Respondent state: Massachusetts
  • Citation: 220 U.S. 178
  • How the court took jurisdiction: Appeal
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: Edward Douglass White
  • Who wrote the majority opinion: William Rufus Day

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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