BURNET, COMMISSIONER OF INTERNAL REVENUE, v. ALUMINUM GOODS MANUFACTURING CO. (1933)

BURNET, COMMISSIONER OF INTERNAL REVENUE, v. ALUMINUM GOODS MANUFACTURING CO.
	Term: 1932
Important Dates
	Argued: December 13, 1932
	Decided: January 9, 1933
Outcome
	Affirmed (includes modified)
Vote
	9-0
Majority
	Louis Dembitz Brandeis • Pierce Butler • Benjamin Nathan Cardozo • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone • George Sutherland • Willis Van Devanter

BURNET, COMMISSIONER OF INTERNAL REVENUE, v. ALUMINUM GOODS MANUFACTURING CO. is a case that was decided by the Supreme Court of the United States on January 9, 1933. The case was argued before the court on December 13, 1932.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Seventh 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.

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About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
Petitioner state: Unknown
Respondent type: Taxpayer or executor of taxpayer's estate, federal only
Respondent state: Unknown
Citation: 287 U.S. 544
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 conservative.