BIDDLE v. COMMISSIONER OF INTERNAL REVENUE (1938) - Ballotpedia

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BIDDLE v. COMMISSIONER OF INTERNAL REVENUE

Term: 1937
Important Dates
Argued: December 9, 1937
Decided: January 10, 1938
Outcome
Affirmed (includes modified)
Vote
6-3
Majority
Hugo Black • Louis Dembitz Brandeis • Benjamin Nathan Cardozo • Charles Evans Hughes • Owen Josephus Roberts • Harlan Fiske Stone
Dissenting
Pierce Butler • James Clark McReynolds • George Sutherland

BIDDLE v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on January 10, 1938. The case was argued before the court on December 9, 1937.

In a 6-3 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Second 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: 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: 302 U.S. 573
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.

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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