ROTHSCHILD v. UNITED STATES (1900) - Ballotpedia

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ROTHSCHILD v. UNITED STATES

Term: 1900
Important Dates
Argued: November 1, 1900
Decided: December 17, 1900
Outcome
Certification to or from a lower court
Vote
9-0
Majority
David Josiah Brewer • Henry Billings Brown • Melville Weston Fuller • Horace Gray • John Marshall Harlan • Joseph McKenna • Rufus Wheeler Peckham • George Shiras • Edward Douglass White

ROTHSCHILD v. UNITED STATES is a case that was decided by the Supreme Court of the United States on December 17, 1900. The case was argued before the court on November 1, 1900.

The U.S. Supreme Court examined the lower court's certified question. 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 1900s, 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: Shipper, including importer and exporter
Petitioner state: Unknown
Respondent type: United States
Respondent state: Unknown
Citation: 179 U.S. 463
How the court took jurisdiction: Certification
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: Joseph McKenna

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

The Supreme Court Database

Footnotes

↑ 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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