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UNITED STATES v. PERRY (1892)

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Seal of the Supreme Court of the United States
UNITED STATES v. PERRY
Term: 1892
Important Dates
Argued: October 26, 1892
Decided: November 7, 1892
Outcome
Reversed and remanded
Vote
9-0
Majority
Samuel BlatchfordDavid Josiah BrewerHenry Billings BrownStephen Johnson FieldMelville Weston FullerHorace GrayJohn Marshall HarlanLucius Quintus Cincinnatus LamarGeorge Shiras

UNITED STATES v. PERRY is a case that was decided by the Supreme Court of the United States on November 7, 1892. The case was argued before the court on October 26, 1892.

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 U.S. Circuit for (all) District(s) of New York.

For a full list of cases decided in the 1890s, 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: 146 U.S. 71
  • How the court took jurisdiction: Appeal
  • 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