UNITED STATES v. CITROEN (1912) - Ballotpedia

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UNITED STATES v. CITROEN

Term: 1911
Important Dates
Argued: November 1, 1911
Decided: February 19, 1912
Outcome
Affirmed (includes modified)
Vote
7-0
Majority
Oliver Wendell Holmes • Charles Evans Hughes • Joseph Rucker Lamar • Horace Harmon Lurton • Joseph McKenna • Willis Van Devanter • Edward Douglass White

UNITED STATES v. CITROEN is a case that was decided by the Supreme Court of the United States on February 19, 1912. The case was argued before the court on November 1, 1911.

In a 7-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the New York U.S. Circuit for (all) District(s) of New York.

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: United States
Petitioner state: Unknown
Respondent type: Shipper, including importer and exporter
Respondent state: Unknown
Citation: 223 U.S. 407
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: 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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