UNITED STATES v. SANBORN. (1890) - Ballotpedia

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UNITED STATES v. SANBORN.

Term: 1889
Important Dates
Argued: March 21, 1890
Decided: April 28, 1890
Outcome
Reversed
Vote
9-0
Majority
Samuel Blatchford • Joseph Bradley • David Josiah Brewer • Stephen Johnson Field • Melville Weston Fuller • Horace Gray • John Marshall Harlan • Lucius Quintus Cincinnatus Lamar • Samuel Freeman Miller

UNITED STATES v. SANBORN. is a case that was decided by the Supreme Court of the United States on April 28, 1890. The case was argued before the court on March 21, 1890.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the Massachusetts U.S. Circuit for the District of Massachusetts.

For a full list of cases decided in the 1880s, click here. For a full list of cases decided by the Fuller 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: 135 U.S. 271
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: John Marshall Harlan

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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