ALEXANDER, COMMISSIONER OF INTERNAL REVENUE v. 'AMERICANS UNITED' INC. (1974) - Ballotpedia

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ALEXANDER, COMMISSIONER OF INTERNAL REVENUE v. 'AMERICANS UNITED' INC.

Term: 1973
Important Dates
Argued: January 7, 1974
Decided: May 15, 1974
Outcome
Reversed
Vote
7-1
Majority
William Brennan • Warren Burger • Thurgood Marshall • Lewis Powell • William Rehnquist • Potter Stewart • Byron White
Dissenting
Harry Blackmun

ALEXANDER, COMMISSIONER OF INTERNAL REVENUE v. 'AMERICANS UNITED' INC. is a case that was decided by the Supreme Court of the United States on May 15, 1974. The case was argued before the court on January 7, 1974.

In a 7-1 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the District Of Columbia U.S. District Court.

For a full list of cases decided in the 1970s, click here. For a full list of cases decided by the Burger Court, click here.

About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Public interest organization
Respondent state: Unknown
Citation: 416 U.S. 752
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Warren Burger
Who wrote the majority opinion: Lewis Powell

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 liberal.

See also

External links

The Supreme Court Database

Footnotes

↑ Harold J. Spaeth, Lee Epstein, et al., "2023 Supreme Court Database, Version 2023 Release 1 and SCDB Legacy 07," accessed March 21, 2024

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