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ROCKEFELLER v. UNITED STATES (1921)

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Seal of the Supreme Court of the United States
ROCKEFELLER v. UNITED STATES
Term: 1921
Important Dates
Argued: October 11, 1921
Decided: November 21, 1921
Outcome
Affirmed (includes modified)
Vote
6-2
Majority
Louis Dembitz Brandeis • William Rufus Day • Oliver Wendell Holmes • Joseph McKenna • Mahlon Pitney • William Howard Taft
Dissenting
James Clark McReynolds • Willis Van Devanter

ROCKEFELLER v. UNITED STATES is a case that was decided by the Supreme Court of the United States on November 21, 1921. The case was argued before the court on October 11, 1921.

In a 6-2 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the New York Southern U.S. District Court.

For a full list of cases decided in the 1920s, click here. For a full list of cases decided by the Taft Court, click here.

[1]

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: United States
  • Respondent state: Unknown
  • Citation: 257 U.S. 176
  • 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: William Howard Taft
  • Who wrote the majority opinion: Mahlon Pitney

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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