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HERTZ, COLLECTOR, v. WOODMAN (1910)

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Seal of the Supreme Court of the United States
HERTZ, COLLECTOR, v. WOODMAN
Term: 1909
Important Dates
Argued: April 25, 1910
Decided: May 31, 1910
Outcome
Certification to or from a lower court
Vote
4-3
Majority
John Marshall Harlan • Oliver Wendell Holmes • Horace Harmon Lurton • Edward Douglass White
Dissenting
William Rufus Day • Melville Weston Fuller • Joseph McKenna

HERTZ, COLLECTOR, v. WOODMAN is a case that was decided by the Supreme Court of the United States on May 31, 1910. The case was argued before the court on April 25, 1910.

The U.S. Supreme Court examined the lower court's certified question.

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.

[1]

About the case

  • Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
  • Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
  • Petitioner state: Unknown
  • Respondent type: Taxpayer or executor of taxpayer's estate, federal only
  • Respondent state: Unknown
  • Citation: 218 U.S. 205
  • How the court took jurisdiction: Certification
  • 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: Horace Harmon Lurton

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

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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