BRAUNSTEIN et al. v. COMMISSIONER OF INTERNAL REVENUE (1963)

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Seal of the Supreme Court of the United States
BRAUNSTEIN et al. v. COMMISSIONER OF INTERNAL REVENUE
Term: 1962
Important Dates
Argued: April 29, 1963
Decided: June 10, 1963
Outcome
Affirmed (includes modified)
Vote
8-1
Majority
Hugo BlackWilliam BrennanTom ClarkArthur GoldbergJohn Harlan IIPotter StewartEarl WarrenByron White
Dissenting
William Douglas

BRAUNSTEIN et al. v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on June 10, 1963. The case was argued before the court on April 29, 1963.

In an 8-1 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Tax Court.

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.

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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: Internal Revenue Service, Collector, Commissioner, or District Director of
  • Respondent state: Unknown
  • Citation: 374 U.S. 65
  • 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: John Harlan II

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

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Footnotes