PATTON v. UNITED STATES (1895)

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Seal of the Supreme Court of the United States
PATTON v. UNITED STATES
Term: 1895
Important Dates
Argued: October 16, 1895
Decided: November 11, 1895
Outcome
Affirmed (includes modified)
Vote
8-0
Majority
David Josiah BrewerHenry Billings BrownStephen Johnson FieldMelville Weston FullerHorace GrayJohn Marshall HarlanGeorge ShirasEdward Douglass White

PATTON v. UNITED STATES is a case that was decided by the Supreme Court of the United States on November 11, 1895. The case was argued before the court on October 16, 1895.

In an 8-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Pennsylvania Eastern U.S. District Court.

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.

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About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: Shipper, including importer and exporter
  • Petitioner state: Unknown
  • Respondent type: United States
  • Respondent state: Unknown
  • Citation: 159 U.S. 500
  • 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: Melville Weston Fuller
  • Who wrote the majority opinion: Henry Billings Brown

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