ROSSMAN v. HEDDEN (1892)

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Seal of the Supreme Court of the United States
ROSSMAN v. HEDDEN
Term: 1891
Important Dates
Argued: April 25, 1892
Decided: May 16, 1892
Outcome
Affirmed (includes modified)
Vote
8-0
Majority
Samuel Blatchford • David Josiah Brewer • Henry Billings Brown • Stephen Johnson Field • Melville Weston Fuller • Horace Gray • John Marshall Harlan • Lucius Quintus Cincinnatus Lamar

ROSSMAN v. HEDDEN is a case that was decided by the Supreme Court of the United States on May 16, 1892. The case was argued before the court on April 25, 1892.

In an 8-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. 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.

[1]

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: Governmental official, or an official of an agency established under an interstate compact
  • Respondent state: United States
  • Citation: 145 U.S. 561
  • 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

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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