United States v. Southern Pacific Railroad Co.
GPTKB entity
Properties (47)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
court case
|
| gptkbp:caseOutcome |
affected state taxation policies
influenced public policy on taxation led to increased scrutiny of corporate taxes Southern_Pacific_Railroad_not_liable_for_taxes shaped_future_Supreme_Court_decisions_on_commerce |
| gptkbp:caseTypes |
tax case
No. 1, 1886 |
| gptkbp:citedBy |
118 U.S. 394
|
| gptkbp:court |
gptkb:Washington,_D.C.
gptkb:Justice_Harlan gptkb:Justice_Miller 5-4 decision established judicial review standards Justice Field Justice Lamar Justice_Bradley Chief_Justice_Waite Justice_Blatchford Justice_Gray |
| gptkbp:decidedBy |
gptkb:United_States_Supreme_Court
1886 |
| gptkbp:historicalContext |
gptkb:post-Civil_War_America
|
| gptkbp:historicalEvent |
part of a series of tax cases
|
| https://www.w3.org/2000/01/rdf-schema#label |
United States v. Southern Pacific Railroad Co.
|
| gptkbp:impact |
railroad industry
|
| gptkbp:involved |
gptkb:United_States
gptkb:Southern_Pacific_Railroad_Company |
| gptkbp:judges |
majority opinion
March 1, 1886 influenced future tax legislation Supreme_Court_review dissenting_opinion_by_Justice_Harlan |
| gptkbp:legal_representation |
analyzed by legal scholars
|
| gptkbp:legalStatus |
equal protection under the law
taxation of railroad property tax assessment invalidated set precedent for corporate taxation attorneys_for_United_States attorneys_for_Southern_Pacific_Railroad |
| gptkbp:notableEvent |
gptkb:Interstate_Commerce_Act
|
| gptkbp:notableFeature |
important for corporate rights
|
| gptkbp:outcome |
Supreme_Court_ruled_in_favor_of_Southern_Pacific_Railroad
|
| gptkbp:precedent |
future tax cases
|
| gptkbp:relatedPatent |
gptkb:Santa_Clara_County_v._Southern_Pacific_Railroad
|
| gptkbp:relatedTo |
interstate commerce
|
| gptkbp:significance |
established precedent for taxation of interstate commerce
|