BROWN SHOE CO., INC. v. COMMISSIONER OF INTERNAL REVENUE (1950)

BROWN SHOE CO., INC. v. COMMISSIONER OF INTERNAL REVENUE
	Term: 1949
Important Dates
	Argued: April 5, 1950
	Decided: May 15, 1950
Outcome
	Reversed and remanded
Vote
	8-1
Majority
	Harold Burton • Tom Clark • William Douglas • Felix Frankfurter • Robert Jackson • Sherman Minton • Stanley Reed • Frederick Vinson
Dissenting
	Hugo Black

BROWN SHOE CO., INC. v. COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on May 15, 1950. The case was argued before the court on April 5, 1950.

In an 8-1 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. The case originated from the U.S. Tax Court.

For a full list of cases decided in the 1940s, click here. For a full list of cases decided by the Vinson 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: 339 U.S. 583
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Frederick Vinson
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 conservative.