STEAMBOAT COMPANY v. THE COLLECTOR (1873) - Ballotpedia

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STEAMBOAT COMPANY v. THE COLLECTOR

Term: 1873
Important Dates
Argued: November 3, 1873
Decided: November 17, 1873
Outcome
Affirmed (includes modified)
Vote
7-1
Majority
Nathan Clifford • David Davis • Stephen Johnson Field • Ward Hunt • Samuel Freeman Miller • William Strong • Noah Haynes Swayne
Dissenting
Joseph Bradley

STEAMBOAT COMPANY v. THE COLLECTOR is a case that was decided by the Supreme Court of the United States on November 17, 1873. The case was argued before the court on November 3, 1873.

In a 7-1 ruling, the U.S. Supreme Court affirmed 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 1870s, click here. For a full list of cases decided by the Chase Court, click here.

About the case

Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
Petitioner: Management, executive officer, or director, of business entity
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 85 U.S. 478
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: Salmon Portland Chase
Who wrote the majority opinion: Noah Haynes Swayne

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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