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JONES v. VAN BENTHUYSEN (1881)

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Seal of the Supreme Court of the United States
JONES v. VAN BENTHUYSEN
Term: 1880
Important Dates
Argued: January 26, 1880
Decided: April 4, 1881
Outcome
Reversed
Vote
5-0
Majority
Joseph Bradley • Stephen Johnson Field • John Marshall Harlan • Samuel Freeman Miller • Morrison Waite

JONES v. VAN BENTHUYSEN is a case that was decided by the Supreme Court of the United States on April 4, 1881. The case was argued before the court on January 26, 1880.

In a 5-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the Louisiana U.S. Circuit for (all) District(s) of Louisiana.

For a full list of cases decided in the 1880s, click here. For a full list of cases decided by the Waite Court, click here.

[1]

About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
  • Petitioner state: Unknown
  • Respondent type: Seller or vendor
  • Respondent state: Unknown
  • Citation: 103 U.S. 87
  • 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: Morrison Waite
  • Who wrote the majority opinion: Samuel Freeman Miller

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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