UNITED STATES v. MISSISSIPPI CHEMICAL CORP. et al. (1972) - Ballotpedia

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UNITED STATES v. MISSISSIPPI CHEMICAL CORP. et al.

Term: 1971
Important Dates
Argued: January 10, 1972
Decided: March 6, 1972
Outcome
Reversed and remanded
Vote
8-0
Majority
William Brennan • Warren Burger • William Douglas • Thurgood Marshall • Lewis Powell • William Rehnquist • Potter Stewart • Byron White

UNITED STATES v. MISSISSIPPI CHEMICAL CORP. et al. is a case that was decided by the Supreme Court of the United States on March 6, 1972. The case was argued before the court on January 10, 1972.

In an 8-0 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 Mississippi Southern U.S. District Court.

For a full list of cases decided in the 1970s, click here. For a full list of cases decided by the Burger Court, click here.

About the case

Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Farmer, farm worker, or farm organization
Respondent state: Unknown
Citation: 405 U.S. 298
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Warren Burger
Who wrote the majority opinion: Thurgood Marshall

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

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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