ALUMINUM CASTINGS COMPANY v. ROUTZAHN, INDIVIDUALLY AND AS COLLECTOR OF INTERNAL REVENUE (1930)

ALUMINUM CASTINGS COMPANY v. ROUTZAHN, INDIVIDUALLY AND AS COLLECTOR OF INTERNAL REVENUE
	Term: 1930
Important Dates
	Argued: February 25, 1930
	Decided: November 24, 1930
Outcome
	Affirmed (includes modified)
Vote
	9-0
Majority
	Louis Dembitz Brandeis • Pierce Butler • Oliver Wendell Holmes • Charles Evans Hughes • James Clark McReynolds • Harlan Fiske Stone • Willis Van Devanter
Concurring
	Owen Josephus Roberts • George Sutherland

ALUMINUM CASTINGS COMPANY v. ROUTZAHN, INDIVIDUALLY AND AS COLLECTOR OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on November 24, 1930. The case was argued before the court on February 25, 1930.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Ohio Northern U.S. District Court.

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.

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About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Taxpayer or executor of taxpayer's estate, federal only
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 282 U.S. 92
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: Harlan Fiske Stone

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.