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OSTERBERG v. UNION TRUST COMPANY (1877)

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Seal of the Supreme Court of the United States
OSTERBERG v. UNION TRUST COMPANY
Term: 1876
Important Dates
Decided: January 15, 1877
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Joseph Bradley • Nathan Clifford • David Davis • Stephen Johnson Field • Ward Hunt • Samuel Freeman Miller • William Strong • Noah Haynes Swayne • Morrison Waite

OSTERBERG v. UNION TRUST COMPANY is a case that was decided by the Supreme Court of the United States on January 15, 1877.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Illinois U.S. Circuit for (all) District(s) of Illinois.

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.

[1]

About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: Buyer, purchaser
  • Petitioner state: Unknown
  • Respondent type: Agent, fiduciary, trustee, or executor
  • Respondent state: Unknown
  • Citation: 93 U.S. 424
  • 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: David Davis

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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