STURGES v. THE COLLECTOR (1871) - Ballotpedia

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STURGES v. THE COLLECTOR

Term: 1870
Important Dates
Argued: January 16, 1871
Decided: February 20, 1871
Outcome
Affirmed (includes modified)
Vote
7-0
Majority
Joseph Bradley • Nathan Clifford • David Davis • Stephen Johnson Field • Samuel Freeman Miller • William Strong • Noah Haynes Swayne

STURGES v. THE COLLECTOR is a case that was decided by the Supreme Court of the United States on February 20, 1871. The case was argued before the court on January 16, 1871.

In a 7-0 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 of gifts, personal, business, or professional expenses
Petitioner: Taxpayer or executor of taxpayer's estate, federal only
Petitioner state: Unknown
Respondent type: Customs Service or Commissioner of Customs
Respondent state: Unknown
Citation: 79 U.S. 19
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: Nathan Clifford

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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