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A. A. LEWIS & CO. et al. v. COMMISSIONER OF INTERNAL REVENUE (1937)
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| A. A. LEWIS & CO. et al. v. COMMISSIONER OF INTERNAL REVENUE |
|---|
| Term: 1936 |
| Important Dates |
| Argued: April 30, 1937 |
| Decided: May 17, 1937 |
| Outcome |
| Reversed |
| Vote |
| 9-0 |
| Majority |
| Louis Dembitz Brandeis • Pierce Butler • Benjamin Nathan Cardozo • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone • George Sutherland • Willis Van Devanter |
A. A. LEWIS & CO. et al. v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on May 17, 1937. The case was argued before the court on April 30, 1937.
In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Seventh Circuit.
For a full list of cases decided in the 1930s, click here. For a full list of cases decided by the Hughes Court, click here.
About the case
- Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
- Petitioner: Agent, fiduciary, trustee, or executor
- Petitioner state: Unknown
- Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
- Respondent state: Unknown
- Citation: 301 U.S. 385
- How the court took jurisdiction: Cert
- What type of decision was made: Opinion of the court (orally argued)
- Who was the chief justice: Charles Evans Hughes
- Who wrote the majority opinion: George Sutherland
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
