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SPALDING v. CASTRO (1894)

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Seal of the Supreme Court of the United States
SPALDING v. CASTRO
Term: 1893
Important Dates
Decided: April 16, 1894
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
David Josiah Brewer • Henry Billings Brown • Stephen Johnson Field • Melville Weston Fuller • Horace Gray • John Marshall Harlan • Howell Edmunds Jackson • George Shiras • Edward Douglass White

SPALDING v. CASTRO is a case that was decided by the Supreme Court of the United States on April 16, 1894.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Illinois U.S. Circuit for (all) District(s) of Illinois.

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: Governmental official, or an official of an agency established under an interstate compact
  • Petitioner state: United States
  • Respondent type: Business, corporation
  • Respondent state: Unknown
  • Citation: 153 U.S. 38
  • 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: Edward Douglass White

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

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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