UNITED STATES v. MAGNOLIA PETROLEUM COMPANY (1928)

UNITED STATES v. MAGNOLIA PETROLEUM COMPANY
	Term: 1927
Important Dates
	Argued: January 4, 1928
	Decided: February 20, 1928
Outcome
	Reversed and remanded
Vote
	9-0
Majority
	Louis Dembitz Brandeis • Pierce Butler • Oliver Wendell Holmes • James Clark McReynolds • Edward Terry Sanford • Harlan Fiske Stone • George Sutherland • William Howard Taft • Willis Van Devanter

UNITED STATES v. MAGNOLIA PETROLEUM COMPANY is a case that was decided by the Supreme Court of the United States on February 20, 1928. The case was argued before the court on January 4, 1928.

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 U.S. Court of Claims, Court of Federal Claims.

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, typically under provisions of the Internal Revenue Code
Petitioner: United States
Petitioner state: Unknown
Respondent type: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 276 U.S. 160
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: Pierce Butler

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 unspecifiable.