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LAKE SUPERIOR AND MISSISSIPPI RAILROAD COMPANY v. UNITED STATES (1877)

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Seal of the Supreme Court of the United States
LAKE SUPERIOR AND MISSISSIPPI RAILROAD COMPANY v. UNITED STATES
Term: 1876
Important Dates
Argued: December 5, 1876
Decided: January 15, 1877
Outcome
Reversed
Vote
5-4
Majority
Joseph BradleyStephen Johnson FieldWard HuntWilliam StrongMorrison Waite
Dissenting
Nathan CliffordDavid DavisSamuel Freeman MillerNoah Haynes Swayne

LAKE SUPERIOR AND MISSISSIPPI RAILROAD COMPANY v. UNITED STATES is a case that was decided by the Supreme Court of the United States on January 15, 1877. The case was argued before the court on December 5, 1876.

In a 5-4 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 1870s, click here. For a full list of cases decided by the Waite Court, click here.

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About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: Railroad
  • Petitioner state: Unknown
  • Respondent type: United States
  • Respondent state: Unknown
  • Citation: 93 U.S. 442
  • How the court took jurisdiction: Appeal
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: Morrison Waite
  • Who wrote the majority opinion: Joseph Bradley

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