UNITED STATES v. P. LORILLARD COMPANY (1925) - Ballotpedia

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UNITED STATES v. P. LORILLARD COMPANY

Term: 1924
Important Dates
Argued: March 13, 1925
Decided: March 23, 1925
Outcome
Affirmed (includes modified)
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. P. LORILLARD COMPANY is a case that was decided by the Supreme Court of the United States on March 23, 1925. The case was argued before the court on March 13, 1925.

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 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.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: United States
Petitioner state: Unknown
Respondent type: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 267 U.S. 471
How the court took jurisdiction: Appeal
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: Oliver Wendell Holmes

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

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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