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gptkbp:instanceOf
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court case
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gptkbp:applicationNumber
|
No. 1, 1886
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gptkbp:citedBy
|
118 U.S. 394
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gptkbp:court
|
gptkb:Supreme_Court_of_the_United_States
|
|
gptkbp:decidedBy
|
gptkb:United_States_Supreme_Court
1886
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gptkbp:filedIn
|
December 1885
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gptkbp:historicalContext
|
Gilded Age America
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|
https://www.w3.org/2000/01/rdf-schema#label
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United States v. Southern Pacific Company
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gptkbp:impact
|
influenced future tax legislation
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gptkbp:judges
|
gptkb:Justice_Oliver_Wendell_Holmes_Jr.
gptkb:Justice_William_B._Woods
gptkb:Justice_John_M._Harlan
gptkb:Justice_Samuel_F._Miller
gptkb:Justice_Rufus_W._Peckham
gptkb:Justice_Joseph_P._Bradley
gptkb:Justice_Edward_D._White
gptkb:Justice_Stephen_J._Field
gptkb:Justice_William_J._Brennan
gptkb:Chief_Justice_Morrison_Waite
gptkb:Justice_David_J._Brewer
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|
gptkbp:jurisdiction
|
federal jurisdiction
|
|
gptkbp:legalStatus
|
taxation of railroad companies
tax exemption for certain railroad properties
post-Civil_War_economic_policies
United_States_represented_by_Attorney_General
Southern_Pacific_Company_represented_by_Walter_Jones
|
|
gptkbp:notableEvent
|
gptkb:Interstate_Commerce_Act
gptkb:Pacific_Railway_Act
Railroad Act of 1862
Revenue Act of 1864
|
|
gptkbp:outcome
|
Supreme_Court_ruled_in_favor_of_Southern_Pacific_Company
|
|
gptkbp:precedent
|
corporate personhood
|
|
gptkbp:relatedPatent
|
gptkb:United_States_v._Southern_Pacific_Company_(1890)
gptkb:United_States_v._Great_Northern_Railway_Company
gptkb:United_States_v._Southern_Pacific_Railroad_Company
gptkb:United_States_v._Baltimore_&_Ohio_Railroad_Company
gptkb:Northern_Securities_Co._v._United_States
gptkb:United_States_v._Southern_Railway_Company
gptkb:United_States_v._Pennsylvania_Railroad_Company
gptkb:United_States_v._Chicago,_Burlington_&_Quincy_Railroad_Company
gptkb:United_States_v._Erie_Railroad_Company
gptkb:United_States_v._Union_Pacific_Railroad_Company
gptkb:United_States_v._New_York_Central_Railroad_Company
gptkb:United_States_v._Chicago,_Rock_Island_and_Pacific_Railway_Company
gptkb:Atchison,_Topeka_and_Santa_Fe_Railway_Co._v._United_States
gptkb:Santa_Clara_County_v._Southern_Pacific_Railroad_Company
|
|
gptkbp:significance
|
established precedent for taxation of corporations
|