SHERMAN v. UNITED STATES (1900) - Ballotpedia

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SHERMAN v. UNITED STATES

Term: 1899
Important Dates
Argued: December 5, 1899
Decided: May 14, 1900
Outcome
Reversed
Vote
7-1
Majority
David Josiah Brewer • Henry Billings Brown • Melville Weston Fuller • Horace Gray • John Marshall Harlan • Joseph McKenna • George Shiras
Dissenting
Edward Douglass White

SHERMAN v. UNITED STATES is a case that was decided by the Supreme Court of the United States on May 14, 1900. The case was argued before the court on December 5, 1899.

In a 7-1 ruling, the U.S. Supreme Court reversed 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.

About the case

Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
Petitioner: Heir, or beneficiary, or person so claiming to be
Petitioner state: Unknown
Respondent type: United States
Respondent state: Unknown
Citation: 178 U.S. 150
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: George Shiras

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.

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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