POLLOCK v. FARMERS' LOAN AND TRUST COMPANY. (REHEARING) (1895)

POLLOCK v. FARMERS' LOAN AND TRUST COMPANY. (REHEARING)
	Term: 1894
Important Dates
	Argued: May 6, 1895
	Decided: May 20, 1895
Outcome
	Reversed and remanded
Vote
	5-4
Majority
	David Josiah Brewer • Stephen Johnson Field • Melville Weston Fuller • Horace Gray • George Shiras
Dissenting
	Henry Billings Brown • John Marshall Harlan • Howell Edmunds Jackson • Edward Douglass White

POLLOCK v. FARMERS' LOAN AND TRUST COMPANY. (REHEARING) is a case that was decided by the Supreme Court of the United States on May 20, 1895. The case was argued before the court on May 6, 1895.

In a 5-4 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 New York U.S. Circuit for (all) District(s) of New York.

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, typically under provisions of the Internal Revenue Code
Petitioner: Taxpayer or executor of taxpayer's estate, federal only
Petitioner state: Unknown
Respondent type: Business, corporation
Respondent state: Unknown
Citation: 158 U.S. 601
How the court took jurisdiction: Rehearing or restored to calendar for reargument
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 conservative.