IASIGI et al. v. THE COLLECTOR (1864) - Ballotpedia

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IASIGI et al. v. THE COLLECTOR

Term: 1863
Important Dates
Argued: April 11, 1864
Decided: April 18, 1864
Outcome
Affirmed (includes modified)
Vote
10-0
Majority
John Catron • Nathan Clifford • David Davis • Stephen Johnson Field • Robert Cooper Grier • Samuel Freeman Miller • Samuel Nelson • Noah Haynes Swayne • Roger Brooke Taney • James Moore Wayne

IASIGI et al. v. THE COLLECTOR is a case that was decided by the Supreme Court of the United States on April 18, 1864. The case was argued before the court on April 11, 1864.

In a 10-0 ruling, the U.S. Supreme Court affirmed 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 1860s, click here. For a full list of cases decided by the Taney Court, click here.

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: Governmental employee or job applicant
Respondent state: Massachusetts
Citation: 68 U.S. 375
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: Roger Brooke Taney
Who wrote the majority opinion: Samuel Nelson

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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