NORTH AMERICAN COMMERCIAL COMPANY v. UNITED STATES (1898) - Ballotpedia

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NORTH AMERICAN COMMERCIAL COMPANY v. UNITED STATES

Term: 1897
Important Dates
Argued: April 18, 1898
Decided: May 31, 1898
Outcome
Reversed and remanded
Vote
9-0
Majority
David Josiah Brewer • Henry Billings Brown • Melville Weston Fuller • Horace Gray • John Marshall Harlan • Joseph McKenna • Rufus Wheeler Peckham • George Shiras • Edward Douglass White

NORTH AMERICAN COMMERCIAL COMPANY v. UNITED STATES is a case that was decided by the Supreme Court of the United States on May 31, 1898. The case was argued before the court on April 18, 1898.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. The case originated from the U.S. Court of Appeals, Second Circuit.

For a full list of cases decided in the 1890s, click here. For a full list of cases decided by the Fuller Court, click here.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Tenant or lessee
Petitioner state: Unknown
Respondent type: United States
Respondent state: Unknown
Citation: 171 U.S. 110
How the court took jurisdiction: Cert
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: Melville Weston Fuller

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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