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UNITED STATES v. P. LORILLARD COMPANY (1925)

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UNITED STATES v. P. LORILLARD COMPANY |
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Term: 1924 |
Important Dates |
Argued: March 13, 1925 |
Decided: March 23, 1925 |
Outcome |
Affirmed (includes modified) |
Vote |
9-0 |
Majority |
Louis Dembitz Brandeis • Pierce Butler • Oliver Wendell Holmes • James Clark McReynolds • Edward Terry Sanford • Harlan Fiske Stone • George Sutherland • William Howard Taft • Willis Van Devanter |
UNITED STATES v. P. LORILLARD COMPANY is a case that was decided by the Supreme Court of the United States on March 23, 1925. The case was argued before the court on March 13, 1925.
In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Court of Claims, Court of Federal Claims.
For a full list of cases decided in the 1920s, click here. For a full list of cases decided by the Taft 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: 267 U.S. 471
- How the court took jurisdiction: Appeal
- What type of decision was made: Opinion of the court (orally argued)
- Who was the chief justice: William Howard Taft
- Who wrote the majority opinion: Oliver Wendell Holmes
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
- United States Supreme Court cases and courts
- Supreme Court of the United States
- History of the Supreme Court
- United States federal courts
- Ballotpedia's Robe & Gavel newsletter
External links
Footnotes