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ISELIN v. UNITED STATES (1926)

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Seal of the Supreme Court of the United States
ISELIN v. UNITED STATES
Term: 1925
Important Dates
Argued: January 12, 1926
Decided: March 1, 1926
Outcome
Reversed
Vote
9-0
Majority
Louis Dembitz Brandeis • Pierce Butler • Oliver Wendell Holmes • James Clark McReynolds • Edward Terry Sanford • Harlan Fiske Stone • George Sutherland • William Howard Taft • Willis Van Devanter

ISELIN v. UNITED STATES is a case that was decided by the Supreme Court of the United States on March 1, 1926. The case was argued before the court on January 12, 1926.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Court of Claims, Court of Federal Claims.

For a full list of cases decided in the 1920s, click here. For a full list of cases decided by the Taft Court, click here.

[1]

About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: Taxpayer or executor of taxpayer's estate, federal only
  • Petitioner state: Unknown
  • Respondent type: United States
  • Respondent state: Unknown
  • Citation: 270 U.S. 245
  • How the court took jurisdiction: Appeal
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: William Howard Taft
  • Who wrote the majority opinion: Louis Dembitz Brandeis

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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