SWAN AND FINCH COMPANY v. UNITED STATES (1903) - Ballotpedia

Help us improve in just 2 minutes—share your thoughts in our reader survey.

From Ballotpedia

Jump to: navigation, search

SWAN AND FINCH COMPANY v. UNITED STATES

Term: 1902
Important Dates
Argued: April 22, 1903
Decided: May 18, 1903
Outcome
Affirmed (includes modified)
Vote
7-2
Majority
David Josiah Brewer • William Rufus Day • Melville Weston Fuller • John Marshall Harlan • Oliver Wendell Holmes • Joseph McKenna • Edward Douglass White
Dissenting
Henry Billings Brown • Rufus Wheeler Peckham

SWAN AND FINCH COMPANY v. UNITED STATES is a case that was decided by the Supreme Court of the United States on May 18, 1903. The case was argued before the court on April 22, 1903.

In a 7-2 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Court of Claims, Court of Federal Claims.

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.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Shipper, including importer and exporter
Petitioner state: Unknown
Respondent type: United States
Respondent state: Unknown
Citation: 190 U.S. 143
How the court took jurisdiction: Appeal
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: David Josiah Brewer

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

v • e

Justices of the Supreme Court of the United States

Active justices

Chief justice: Roberts
Associate justices: Alito • Barrett • Gorsuch • Jackson • Kagan • Kavanaugh • Sotomayor • Thomas

Senior justices

Breyer • Kennedy • Souter

Former chief justices

Burger • Chase • Ellsworth • Fuller • Hughes • Jay • Marshall • Rehnquist • Rutledge • Stone • Taft • Taney • Vinson • Waite • Warren •

Former associate justices

O'Connor • Baldwin • Barbour • Black • Blackmun • Blair • Blatchford • Bradley • Brandeis • Brennan • Brewer • Brown • Burton • Butler • Byrnes • Campbell • Cardozo • Catron • Chase • Clark • Clarke • Clifford • Curtis • Cushing • Daniel • Davis • Day • Douglas • Duvall • Field • Fortas • Frankfurter • Ginsburg • Goldberg • Gray • Grier • Harlan I • Harlan II • Holmes • Hunt • Iredell • H. Jackson • R. Jackson • T. Johnson • W. Johnson, Jr. • J. Lamar • L. Lamar • Livingston • Lurton • Marshall • Matthews • McKenna • McKinley • McLean • McReynolds • Miller • Minton • Moody • Moore • Murphy • Nelson • Paterson • Peckham • Pitney • Powell • Reed • Roberts • W. Rutledge • Sanford • Scalia • Shiras • Stevens • Stewart • Story • Strong • Sutherland • Swayne • Thompson • Todd • Trimble • Van Devanter • Washington • Wayne • B. White • Whittaker • Wilson • Woodbury • Woods

Retrieved from "https://ballotpedia.org/wiki/index.php?title=SWAN_AND_FINCH_COMPANY_v._UNITED_STATES_(1903)&oldid=9506373"