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SALOMON et al. v. STATE TAX COMMISSION OF NEW YORK (1929)

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Seal of the Supreme Court of the United States
SALOMON et al. v. STATE TAX COMMISSION OF NEW YORK
Term: 1928
Important Dates
Argued: November 28, 1928
Decided: February 18, 1929
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Louis Dembitz BrandeisPierce ButlerOliver Wendell HolmesJames Clark McReynoldsEdward Terry SanfordHarlan Fiske StoneGeorge SutherlandWilliam Howard TaftWillis Van Devanter

SALOMON et al. v. STATE TAX COMMISSION OF NEW YORK is a case that was decided by the Supreme Court of the United States on February 18, 1929. The case was argued before the court on November 28, 1928.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the New York State Trial 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.

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About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: State or local governmental taxpayer, or executor of the estate of
  • Petitioner state: New York
  • Respondent type: State commission, board, committee, or authority
  • Respondent state: New York
  • Citation: 278 U.S. 484
  • 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: Louis Dembitz Brandeis

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