UNITED STATES v. NEW YORK AND CUBA MAIL STEAMSHIP COMPANY (1906)

UNITED STATES v. NEW YORK AND CUBA MAIL STEAMSHIP COMPANY
	Term: 1905
Important Dates
	Argued: January 22, 1906
	Decided: February 19, 1906
Outcome
	Reversed and remanded
Vote
	9-0
Majority
	David Josiah Brewer • Henry Billings Brown • William Rufus Day • Melville Weston Fuller • John Marshall Harlan • Oliver Wendell Holmes • Joseph McKenna • Rufus Wheeler Peckham • Edward Douglass White

UNITED STATES v. NEW YORK AND CUBA MAIL STEAMSHIP COMPANY is a case that was decided by the Supreme Court of the United States on February 19, 1906. The case was argued before the court on January 22, 1906.

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 New York Southern U.S. District Court.

For a full list of cases decided in the 1900s, click here. For a full list of cases decided by the Fuller 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: 200 U.S. 488
How the court took jurisdiction: Writ of error
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: Joseph McKenna

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.