VON BAUMBACH, COLLECTOR OF INTERNAL REVENUE, v. SARGENT LAND COMPANY (1917)

VON BAUMBACH, COLLECTOR OF INTERNAL REVENUE, v. SARGENT LAND COMPANY
	Term: 1916
Important Dates
	Argued: December 13, 1916
	Decided: January 15, 1917
Outcome
	Reversed and remanded
Vote
	8-0
Majority
	Louis Dembitz Brandeis • John Hessin Clarke • William Rufus Day • Oliver Wendell Holmes • Joseph McKenna • Mahlon Pitney • Willis Van Devanter • Edward Douglass White

VON BAUMBACH, COLLECTOR OF INTERNAL REVENUE, v. SARGENT LAND COMPANY is a case that was decided by the Supreme Court of the United States on January 15, 1917. The case was argued before the court on December 13, 1916.

In an 8-0 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 Minnesota U.S. District Court.

For a full list of cases decided in the 1910s, click here. For a full list of cases decided by the White Court, click here.

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About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 242 U.S. 503
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Edward Douglass White
Who wrote the majority opinion: William Rufus Day

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.