THE FIVE PER CENT. DISCOUNT CASE (1917)

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Seal of the Supreme Court of the United States
THE FIVE PER CENT. DISCOUNT CASE
Term: 1916
Important Dates
Argued: February 25, 1916
Decided: March 6, 1917
Outcome
Reversed
Vote
8-1
Majority
Louis Dembitz Brandeis • John Hessin Clarke • Oliver Wendell Holmes • Joseph McKenna • James Clark McReynolds • Mahlon Pitney • Willis Van Devanter • Edward Douglass White
Dissenting
William Rufus Day

THE FIVE PER CENT. DISCOUNT CASE is a case that was decided by the Supreme Court of the United States on March 6, 1917. The case was argued before the court on February 25, 1916.

In an 8-1 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Court of Customs and Patent Appeals.

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.

[1]

About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: United States
  • Petitioner state: Unknown
  • Respondent type: foreign (non-American) nongovernmental entity
  • Respondent state: Unknown
  • Citation: 243 U.S. 97
  • How the court took jurisdiction: Cert
  • 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: Oliver Wendell Holmes

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

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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