SPRECKELS SUGAR REFINING COMPANY v. MCCLAIN (1904)

SPRECKELS SUGAR REFINING COMPANY v. MCCLAIN
	Term: 1903
Important Dates
	Argued: December 3, 1903
	Decided: February 23, 1904
Outcome
	Reversed and remanded
Vote
	7-2
Majority
	David Josiah Brewer • William Rufus Day • John Marshall Harlan • Oliver Wendell Holmes • Joseph McKenna • Rufus Wheeler Peckham • Edward Douglass White
Dissenting
	Henry Billings Brown • Melville Weston Fuller

SPRECKELS SUGAR REFINING COMPANY v. MCCLAIN is a case that was decided by the Supreme Court of the United States on February 23, 1904. The case was argued before the court on December 3, 1903.

In a 7-2 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. The case originated from the Pennsylvania U.S. Circuit for (all) District(s) of Pennsylvania.

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.

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About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Business, corporation
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 192 U.S. 397
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: John Marshall Harlan

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.