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UNITED STATES v. NICHOLS (1902)

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Seal of the Supreme Court of the United States
UNITED STATES v. NICHOLS
Term: 1901
Important Dates
Decided: June 2, 1902
Outcome
Certification to or from a lower court
Vote
9-0
Majority
David Josiah BrewerHenry Billings BrownMelville Weston FullerHorace GrayJohn Marshall HarlanJoseph McKennaRufus Wheeler PeckhamGeorge ShirasEdward Douglass White

UNITED STATES v. NICHOLS is a case that was decided by the Supreme Court of the United States on June 2, 1902.

The U.S. Supreme Court examined the lower court's certified question. 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 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 of gifts, personal, business, or professional expenses
  • Petitioner: United States
  • Petitioner state: Unknown
  • Respondent type: Shipper, including importer and exporter
  • Respondent state: Unknown
  • Citation: 186 U.S. 298
  • How the court took jurisdiction: Certification
  • 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: Henry Billings Brown

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

Footnotes