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

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BRAUNSTEIN et al. v. COMMISSIONER OF INTERNAL REVENUE |
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Term: 1962 |
Important Dates |
Argued: April 29, 1963 |
Decided: June 10, 1963 |
Outcome |
Affirmed (includes modified) |
Vote |
8-1 |
Majority |
Hugo Black • William Brennan • Tom Clark • Arthur Goldberg • John Harlan II • Potter Stewart • Earl Warren • Byron 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.
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
- United States Supreme Court cases and courts
- Supreme Court of the United States
- History of the Supreme Court
- United States federal courts
- Ballotpedia's Robe & Gavel newsletter
External links
Footnotes