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SWIFT COMPANY v. UNITED STATES (1882)

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Seal of the Supreme Court of the United States
SWIFT COMPANY v. UNITED STATES
Term: 1881
Important Dates
Argued: April 4, 1882
Decided: April 17, 1882
Outcome
Reversed
Vote
8-0
Majority
Joseph Bradley • Stephen Johnson Field • Horace Gray • John Marshall Harlan • Stanley Matthews • Samuel Freeman Miller • Morrison Waite • William Burnham Woods

SWIFT COMPANY v. UNITED STATES is a case that was decided by the Supreme Court of the United States on April 17, 1882. The case was argued before the court on April 4, 1882.

In an 8-0 ruling, the U.S. Supreme Court reversed 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 1880s, click here. For a full list of cases decided by the Waite Court, click here.

[1]

About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: Manufacturer
  • Petitioner state: Unknown
  • Respondent type: United States
  • Respondent state: Unknown
  • Citation: 105 U.S. 691
  • How the court took jurisdiction: Appeal
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: Morrison Waite
  • Who wrote the majority opinion: Stanley Matthews

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.

See also

External links

Footnotes

  1. ↑ 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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