HERRMAN v. ARTHUR'S EXECUTORS (1888)

HERRMAN v. ARTHUR'S EXECUTORS
	Term: 1887
Important Dates
	Argued: April 25, 1888
	Decided: May 14, 1888
Outcome
	Reversed and remanded
Vote
	8-0
Majority
	Samuel Blatchford • Joseph Bradley • Stephen Johnson Field • Horace Gray • John Marshall Harlan • Lucius Quintus Cincinnatus Lamar • Stanley Matthews • Samuel Freeman Miller

HERRMAN v. ARTHUR'S EXECUTORS is a case that was decided by the Supreme Court of the United States on May 14, 1888. The case was argued before the court on April 25, 1888.

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

For a full list of cases decided in the 1880s, click here. For a full list of cases decided by the Waite Court, click here.

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About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Shipper, including importer and exporter
Petitioner state: Unknown
Respondent type: Governmental official, or an official of an agency established under an interstate compact
Respondent state: United States
Citation: 127 U.S. 363
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: Morrison Waite
Who wrote the majority opinion: Samuel Blatchford

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.