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STOLL v. PEPPER (1878)

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Seal of the Supreme Court of the United States
STOLL v. PEPPER
Term: 1878
Important Dates
Argued: November 21, 1878
Decided: December 2, 1878
Outcome
Affirmed (includes modified)
Vote
9-0
Majority
Joseph BradleyNathan CliffordStephen Johnson FieldJohn Marshall HarlanWard HuntSamuel Freeman MillerWilliam StrongNoah Haynes SwayneMorrison Waite

STOLL v. PEPPER is a case that was decided by the Supreme Court of the United States on December 2, 1878. The case was argued before the court on November 21, 1878.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Kentucky U.S. Circuit for (all) District(s) of Kentucky.

For a full list of cases decided in the 1870s, click here. For a full list of cases decided by the Waite Court, click here.

[1]

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: Brewery, distillery
  • Respondent state: Unknown
  • Citation: 97 U.S. 438
  • 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: Morrison Waite

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

Footnotes