FOURTEEN DIAMOND RINGS, EMIL J. PEPKE, CLAIMANT v. UNITED STATES (1901)

FOURTEEN DIAMOND RINGS, EMIL J. PEPKE, CLAIMANT v. UNITED STATES
	Term: 1901
Important Dates
	Argued: December 17, 1900
	Decided: December 2, 1901
Outcome
	Reversed and remanded
Vote
	5-4
Judgment of the court
	Melville Weston Fuller
Majority
	David Josiah Brewer • John Marshall Harlan • Rufus Wheeler Peckham
Concurring
	Henry Billings Brown
Dissenting
	Horace Gray • Joseph McKenna • George Shiras • Edward Douglass White

FOURTEEN DIAMOND RINGS, EMIL J. PEPKE, CLAIMANT v. UNITED STATES is a case that was decided by the Supreme Court of the United States on December 2, 1901. The case was argued before the court on December 17, 1900.

In a 5-4 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 Illinois Northern U.S. District Court.

For a full list of cases decided in the 1900s, 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: Military personnel, or dependent of, including reservist
Petitioner state: Unknown
Respondent type: United States
Respondent state: Unknown
Citation: 183 U.S. 176
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: Melville Weston Fuller
Who wrote the majority opinion: Melville Weston Fuller

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.