UNITED STATES v. ABEL COSMO GALLETTI et al. (2004)

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Seal of the Supreme Court of the United States
UNITED STATES v. ABEL COSMO GALLETTI et al.
Term: 2003
Important Dates
Argued: January 12, 2004
Decided: March 23, 2004
Outcome
Reversed and remanded
Vote
9-0
Majority
Stephen BreyerRuth Bader GinsburgAnthony KennedySandra Day O'ConnorWilliam RehnquistAntonin ScaliaDavid SouterJohn Paul StevensClarence Thomas

UNITED STATES v. ABEL COSMO GALLETTI et al. is a case that was decided by the Supreme Court of the United States on March 23, 2004. The case was argued before the court on January 12, 2004.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. The case originated from the California Central U.S. District Court.

For a full list of cases decided in the 2000s, click here. For a full list of cases decided by the Rehnquist Court, click here.

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About the case

  • Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
  • Petitioner: United States
  • Petitioner state: Unknown
  • Respondent type: Taxpayer or executor of taxpayer's estate, federal only
  • Respondent state: Unknown
  • Citation: 541 U.S. 114
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: William Rehnquist
  • Who wrote the majority opinion: Clarence Thomas

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

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Footnotes