United States v. Southern Pacific Co.
GPTKB entity
Properties (50)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
court case
|
| gptkbp:caseOutcome |
Southern_Pacific_Company_exempt_from_certain_taxes
|
| gptkbp:caseTypes |
civil case
No. 1, 1886 |
| gptkbp:citedBy |
118 U.S. 394
|
| gptkbp:court |
gptkb:Washington,_D.C.
landmark decision |
| gptkbp:decidedBy |
gptkb:United_States_Supreme_Court
1886 |
| gptkbp:historical_analysis |
discussed in law reviews
|
| gptkbp:historicalContext |
railroad_expansion_in_the_U.S.
|
| gptkbp:historicalImpact |
influenced public policy on railroads
|
| gptkbp:historicalSignificance |
significant_in_the_context_of_U.S._history.
|
| https://www.w3.org/2000/01/rdf-schema#label |
United States v. Southern Pacific Co.
|
| gptkbp:impact |
corporate taxation laws
federal taxation policy |
| gptkbp:involved |
gptkb:United_States
gptkb:Southern_Pacific_Company |
| gptkbp:judges |
reversed lower court decision
affirmed rights of corporations majority opinion emphasized corporate rights reviewed for constitutional implications set precedent for corporate rights reviewed_by_Supreme_Court dissent_by_Justice_Field majority_opinion_by_Justice_Miller |
| gptkbp:legalStatus |
gptkb:post-Civil_War_America
corporate personhood taxation of railroad companies established legal precedent for corporate taxation shaped future corporate tax law sparked debate on corporate taxation part_of_U.S._legal_history attorneys_for_United_States attorneys_for_Southern_Pacific_Company Southern_Pacific_Company_not_taxed_as_a_corporation |
| gptkbp:notableEvent |
gptkb:Interstate_Commerce_Act
|
| gptkbp:notableFeature |
analyzed in legal studies
used as a case study in law schools often cited in tax law cases important for corporate rights important for understanding corporate law |
| gptkbp:outcome |
Supreme_Court_ruled_in_favor_of_Southern_Pacific_Company
|
| gptkbp:precedent |
future tax cases
taxation of interstate commerce |
| gptkbp:relatedPatent |
gptkb:Santa_Clara_County_v._Southern_Pacific_Railroad_Company
influenced later tax law cases |
| gptkbp:relatedTo |
railroad regulation
|
| gptkbp:significance |
established precedent for taxation of corporations
|
| gptkbp:viewpoint |
dissent argued against corporate personhood
|