THAMES AND MERSEY MARINE INSURANCE COMPANY, LIMITED, v. UNITED STATES (1915) - Ballotpedia

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THAMES AND MERSEY MARINE INSURANCE COMPANY, LIMITED, v. UNITED STATES

Term: 1914
Important Dates
Argued: January 13, 1915
Decided: April 5, 1915
Outcome
Reversed
Vote
8-0
Majority
William Rufus Day • Oliver Wendell Holmes • Charles Evans Hughes • Joseph Rucker Lamar • Joseph McKenna • Mahlon Pitney • Willis Van Devanter • Edward Douglass White

THAMES AND MERSEY MARINE INSURANCE COMPANY, LIMITED, v. UNITED STATES is a case that was decided by the Supreme Court of the United States on April 5, 1915. The case was argued before the court on January 13, 1915.

In an 8-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the New York Southern 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.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Insurance company, or surety
Petitioner state: Unknown
Respondent type: United States
Respondent state: Unknown
Citation: 237 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: Edward Douglass White
Who wrote the majority opinion: Charles Evans Hughes

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

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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