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UNITED STATES v. ALLEN (1896)

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Seal of the Supreme Court of the United States
UNITED STATES v. ALLEN
Term: 1895
Important Dates
Decided: May 25, 1896
Outcome
Reversed and remanded
Vote
8-1
Majority
David Josiah Brewer • Henry Billings Brown • Stephen Johnson Field • Melville Weston Fuller • Horace Gray • John Marshall Harlan • George Shiras • Edward Douglass White
Dissenting
Rufus Wheeler Peckham

UNITED STATES v. ALLEN is a case that was decided by the Supreme Court of the United States on May 25, 1896.

In an 8-1 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 Northern U.S. District Court.

For a full list of cases decided in the 1890s, click here. For a full list of cases decided by the Fuller 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: Distributor, importer, or exporter of alcoholic beverages
  • Respondent state: Unknown
  • Citation: 163 U.S. 499
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: Melville Weston Fuller
  • Who wrote the majority opinion: Edward Douglass White

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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