GOAT AND SHEEPSKIN IMPORT COMPANY v. UNITED STATES (1907)

GOAT AND SHEEPSKIN IMPORT COMPANY v. UNITED STATES
	Term: 1906
Important Dates
	Argued: April 18, 1907
	Decided: May 13, 1907
Outcome
	Reversed and remanded
Vote
	8-0
Majority
	David Josiah Brewer • William Rufus Day • Melville Weston Fuller • John Marshall Harlan • Oliver Wendell Holmes • Joseph McKenna • Rufus Wheeler Peckham • Edward Douglass White

GOAT AND SHEEPSKIN IMPORT COMPANY v. UNITED STATES is a case that was decided by the Supreme Court of the United States on May 13, 1907. The case was argued before the court on April 18, 1907.

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 New York U.S. Circuit for (all) District(s) of New York.

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: Shipper, including importer and exporter
Petitioner state: Unknown
Respondent type: United States
Respondent state: Unknown
Citation: 206 U.S. 194
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 conservative.