STRATTON'S INDEPENDENCE, LIMITED, v. HOWBERT, COLLECTOR OF INTERNAL REVENUE (1913)

STRATTON'S INDEPENDENCE, LIMITED, v. HOWBERT, COLLECTOR OF INTERNAL REVENUE
	Term: 1913
Important Dates
	Argued: October 21, 1913
	Decided: December 1, 1913
Outcome
	Certification to or from a lower court
Vote
	9-0
Majority
	William Rufus Day • Charles Evans Hughes • Joseph Rucker Lamar • Horace Harmon Lurton • Mahlon Pitney • Willis Van Devanter
Concurring
	Oliver Wendell Holmes • Joseph McKenna • Edward Douglass White

STRATTON'S INDEPENDENCE, LIMITED, v. HOWBERT, COLLECTOR OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on December 1, 1913. The case was argued before the court on October 21, 1913.

The U.S. Supreme Court examined the lower court's certified question. The case originated from the Colorado U.S. District Court.

For a full list of cases decided in the 1910s, click here. For a full list of cases decided by the White Court, click here.

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About the case

Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
Petitioner: Mining company or miner, excluding coal, oil, or pipeline company
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 231 U.S. 399
How the court took jurisdiction: Certification
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Edward Douglass White
Who wrote the majority opinion: Mahlon Pitney

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.