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UNITED STATES v. LIES (1898)

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Seal of the Supreme Court of the United States
UNITED STATES v. LIES
Term: 1897
Important Dates
Argued: April 26, 1898
Decided: May 23, 1898
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
David Josiah Brewer • Henry Billings Brown • Melville Weston Fuller • Horace Gray • John Marshall Harlan • Joseph McKenna • Rufus Wheeler Peckham • George Shiras • Edward Douglass White

UNITED STATES v. LIES is a case that was decided by the Supreme Court of the United States on May 23, 1898. The case was argued before the court on April 26, 1898.

In a 9-0 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 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: Shipper, including importer and exporter
  • Respondent state: Unknown
  • Citation: 170 U.S. 628
  • 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: Rufus Wheeler Peckham

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

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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