PHELPS v. SIEGFRIED (1892)
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| PHELPS v. SIEGFRIED |
|---|
| Term: 1891 |
| Important Dates |
| Decided: January 11, 1892 |
| Outcome |
| Reversed and remanded |
| Vote |
| 9-0 |
| Majority |
| Samuel Blatchford • Joseph Bradley • David Josiah Brewer • Henry Billings Brown • Stephen Johnson Field • Melville Weston Fuller • Horace Gray • John Marshall Harlan • Lucius Quintus Cincinnatus Lamar |
PHELPS v. SIEGFRIED is a case that was decided by the Supreme Court of the United States on January 11, 1892.
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 California U.S. Circuit for (all) District(s) of California.
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: Governmental official, or an official of an agency established under an interstate compact
- Petitioner state: United States
- Respondent type: Shipper, including importer and exporter
- Respondent state: Unknown
- Citation: 142 U.S. 602
- 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: 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
- United States Supreme Court cases and courts
- Supreme Court of the United States
- History of the Supreme Court
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