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OTIS v. WALTER (1821)

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Seal of the Supreme Court of the United States
OTIS v. WALTER
Term: 1821
Important Dates
Decided: March 16, 1821
Outcome
Reversed and remanded
Vote
6-0
Majority
Gabriel DuvallWilliam Johnson Jr.Henry Brockholst LivingstonJohn MarshallJoseph StoryThomas Todd

OTIS v. WALTER is a case that was decided by the Supreme Court of the United States on March 16, 1821.

In a 6-0 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 Massachusetts State Trial Court.

For a full list of cases decided in the 1820s, click here. For a full list of cases decided by the Marshall Court, click here.

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About the case

  • Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
  • Petitioner: Governmental official, or an official of an agency established under an interstate compact
  • Petitioner state: United States
  • Respondent type: Owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels
  • Respondent state: Unknown
  • Citation: 19 U.S. 583
  • 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: John Marshall
  • Who wrote the majority opinion: Henry Brockholst Livingston

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

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Footnotes