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THE COLLECTOR v. DOSWELL & CO (1873)

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Seal of the Supreme Court of the United States
THE COLLECTOR v. DOSWELL & CO
Term: 1872
Important Dates
Decided: March 31, 1873
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Joseph BradleySalmon Portland ChaseNathan CliffordDavid DavisStephen Johnson FieldWard HuntSamuel Freeman MillerWilliam StrongNoah Haynes Swayne

THE COLLECTOR v. DOSWELL & CO is a case that was decided by the Supreme Court of the United States on March 31, 1873.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Louisiana U.S. Circuit for (all) District(s) of Louisiana.

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.

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About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
  • Petitioner state: Unknown
  • Respondent type: Seller or vendor
  • Respondent state: Unknown
  • Citation: 83 U.S. 156
  • 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: Samuel Freeman Miller

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

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Footnotes