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UNITED STATES v. M. RICE & COMPANY et al. (1922)

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Seal of the Supreme Court of the United States
UNITED STATES v. M. RICE & COMPANY et al.
Term: 1921
Important Dates
Argued: January 26, 1922
Decided: February 27, 1922
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Louis Dembitz BrandeisJohn Hessin ClarkeWilliam Rufus DayOliver Wendell HolmesJoseph McKennaJames Clark McReynoldsMahlon PitneyWilliam Howard TaftWillis Van Devanter

UNITED STATES v. M. RICE & COMPANY et al. is a case that was decided by the Supreme Court of the United States on February 27, 1922. The case was argued before the court on January 26, 1922.

In a 9-0 ruling, the U.S. Supreme Court affirmed 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 1920s, click here. For a full list of cases decided by the Taft 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: Shipper, including importer and exporter
  • Respondent state: Unknown
  • Citation: 257 U.S. 536
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: William Howard Taft
  • Who wrote the majority opinion: William Howard Taft

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