AMERICAN AUTOMOBILE ASSOCIATION v. UNITED STATES (1961)

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Seal of the Supreme Court of the United States
AMERICAN AUTOMOBILE ASSOCIATION v. UNITED STATES
Term: 1960
Important Dates
Argued: April 17, 1961
Decided: June 19, 1961
Outcome
Affirmed (includes modified)
Vote
5-4
Majority
Hugo Black • William Brennan • Tom Clark • Felix Frankfurter • Earl Warren
Dissenting
William Douglas • John Harlan II • Potter Stewart • Charles Whittaker

AMERICAN AUTOMOBILE ASSOCIATION v. UNITED STATES is a case that was decided by the Supreme Court of the United States on June 19, 1961. The case was argued before the court on April 17, 1961.

In a 5-4 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Court of Claims, Court of Federal Claims.

For a full list of cases decided in the 1960s, click here. For a full list of cases decided by the Warren Court, click here.

[1]

About the case

  • Subject matter: Federal Taxation - federal taxation, typically under provisions of the Internal Revenue Code
  • Petitioner: Taxpayer or executor of taxpayer's estate, federal only
  • Petitioner state: Unknown
  • Respondent type: United States
  • Respondent state: Unknown
  • Citation: 367 U.S. 687
  • How the court took jurisdiction: Cert
  • What type of decision was made: Opinion of the court (orally argued)
  • Who was the chief justice: Earl Warren
  • Who wrote the majority opinion: Tom Clark

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

Footnotes

  1. ↑ 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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